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West VirginiaHB 41912026 Regular SessionHouseWALLET

Relating to providing child care generally

Sponsored By: Bob Fehrenbacher (Republican)

Became Law

§11-21-97§11-24-44

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 3 benefits, 1 costs, 1 mixed.

Tax credits for employer child care

Employers get a 50% West Virginia tax credit for child‑care property placed in service on or after July 1, 2022, claimed 20% per year for five years. A separate 50% credit covers net operating costs (costs minus amounts paid by employees). Unused property credits carry forward three years; operating credits carry forward five years, and together they cannot exceed your WV income tax for the year. Credits are subject to recapture if property stops qualifying, with 100% recapture in year five, falling to 0% after year 14. Qualifying 501(c)(3) and 501(c)(6) nonprofits can sell these credits, and the Tax Division issues certifications within 90 days; employers must certify employee and provider info for operating credits.

Families lose subsidy with low attendance

The state reviews your child’s attendance every quarter. You lose child care subsidy eligibility if your child averages fewer than 8 days per month. A “day” means at least 4 hours in child care, or 2.5 hours in an out‑of‑school program.

Softer phase-out of child care help

The Department must ease the subsidy “cliff” so help phases out more slowly as income rises. Tools include sliding fees, higher exit income limits, graduated phase‑outs, adjusted copays tied to income, and short transition periods. The Department implements these policies by January 1, 2027.

Steadier payments and e-attendance for providers

Licensed child care programs are paid based on monthly enrollment, which steadies revenue. The Department uses a cost‑of‑care model to set subsidy amounts and reports results by December 1, 2026. By July 1, 2026, providers seeking reimbursement must submit attendance and supporting documents through the state’s electronic system.

Pest-control standards in child care

Child care licensing rules now include the state’s Integrated Pest Management standards. Providers must follow these practices to protect children’s health.

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Sponsors & Cosponsors

Sponsor

  • Bob Fehrenbacher

    Republican • House

Cosponsors

  • Joe Funkhouser

    Republican • House

  • Walter Hall

    Republican • House

  • John Paul Hott

    Republican • House

  • Gary G. Howell

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 243 • No: 11

Senate vote • 3/13/2026

Effective July 1, 2026 (Roll No. 533)

Yes: 32 • No: 2

Senate vote • 3/13/2026

Passed Senate (Roll No. 532)

Yes: 31 • No: 3

House vote • 3/4/2026

Passed House (Roll No. 284)

Yes: 89 • No: 4

House vote • 3/4/2026

Effective July 1, 2026 (Roll No. 285)

Yes: 91 • No: 2

Actions Timeline

  1. Became law 4/2/2026

    4/2/2026House

  2. To Governor 3/18/2026

    3/18/2026House

  3. To Governor 3/18/2026 - Senate Journal

    3/14/2026Senate

  4. Became law without Governor's signature - Senate Journal

    3/14/2026Senate

  5. Became law without Governor's signature- House Journal

    3/14/2026House

  6. On 3rd reading

    3/13/2026Senate

  7. Read 3rd time

    3/13/2026Senate

  8. Passed Senate (Roll No. 532)

    3/13/2026Senate

  9. Effective July 1, 2026 (Roll No. 533)

    3/13/2026Senate

  10. Communicated to House

    3/13/2026Senate

  11. Completed legislative action

    3/13/2026Senate

  12. On 2nd reading

    3/12/2026Senate

  13. Read 2nd time

    3/12/2026Senate

  14. Reported do pass

    3/11/2026Senate

  15. Immediate consideration

    3/11/2026Senate

  16. Read 1st time

    3/11/2026Senate

  17. Introduced in Senate

    3/5/2026Senate

  18. To Finance

    3/5/2026Senate

  19. To Finance

    3/5/2026Senate

  20. On 3rd reading, Special Calendar

    3/4/2026House

  21. Read 3rd time

    3/4/2026House

  22. Passed House (Roll No. 284)

    3/4/2026House

  23. Effective July 1, 2026 (Roll No. 285)

    3/4/2026House

  24. Communicated to Senate

    3/4/2026House

  25. On 2nd reading, Special Calendar

    3/3/2026House

Bill Text

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