Relating to WV employer-provided or sponsored child care tax credit program

Summary

The bill rewrites the state’s child‑care tax credit rules so that employers can claim the credit for licensed third‑party child‑care centers, even if the centers are not on the employer’s premises or primarily serving that employer’s workers. It also removes the requirement that a center must mainly serve the sponsoring employer’s employees and lengthens the period that unused credits can be carried forward. The changes aim to make the credit more useful for businesses and increase access to child‑care for workers.

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