# West Virginia HB 4517: To maximize the utility and accessibility of West Virginia’s child care tax credit for employers

West Virginia HB 4517, To maximize the utility and accessibility of West Virginia’s child care tax credit for employers, is a 2026 Regular Session House bill sponsored by Eric Brooks (Republican); status failed, last action 2026-02-18 (By substitute, do pass, but first to Finance) (as of 2026-11-04).

- Canonical: https://policyrisk.com/state-bill/WV-HB4517-2026rs
- As of: 2026-11-04
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: West Virginia HB 4517
- State: West Virginia
- Session: 2026 Regular Session
- Title: To maximize the utility and accessibility of West Virginia’s child care tax credit for employers
- Status: failed
- Chamber: House
- Introduced: 2026-01-19
- Last action: 2026-02-18, By substitute, do pass, but first to Finance
- Sponsor: Eric Brooks (Republican)
- Cosponsors: 3
- Subjects: §11-21-97, §11-24-44, House Finance
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Eric Brooks (Republican), House
- Cosponsor: Carl Martin (Republican), House
- Cosponsor: Mickey Petitto (Republican), House
- Cosponsor: Pritt

## Actions (7)

- 2026-02-18: By substitute, do pass, but first to Finance (House)
- 2026-02-18: To House Finance (House)
- 2026-02-12: Markup Discussion (House)
- 2026-01-19: Filed for introduction (House)
- 2026-01-19: To Health and Human Resources then Finance (House)
- 2026-01-19: Introduced in House (House)
- 2026-01-19: To House Health and Human Resources (House)

## Bill text

- Committee Substitute: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4517 sub1.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4517 sub1.pdf)
- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4517 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4517 intr.pdf)

## Related bills

- HB 4452: To remove Mortmain restrictions on religious organizations (signed)
- HB 4354: Relating to necessity allowance (signed)
- HB 4390: Relating to the temporary payment to a kinship parent of a subsidy equal to that of a foster parent (signed)
- HB 4191: Relating to providing child care generally (became law)
- HB 4106: Allowing constitutional carry for 18- to 20-year-olds (signed)
- HB 4138: Relating to persons convicted of a crime (signed)

## Sources
- [Committee Substitute (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4517 sub1.htm)
- [Committee Substitute (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4517 sub1.pdf)
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4517 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4517 intr.pdf)

## Related
- [HB 4452: To remove Mortmain restrictions on religious organizations](https://policyrisk.com/state-bill/WV-HB4452-2026rs)
- [HB 4354: Relating to necessity allowance](https://policyrisk.com/state-bill/WV-HB4354-2026rs)
- [HB 4390: Relating to the temporary payment to a kinship parent of a subsidy equal to tha…](https://policyrisk.com/state-bill/WV-HB4390-2026rs)
- [HB 4191: Relating to providing child care generally](https://policyrisk.com/state-bill/WV-HB4191-2026rs)
- [HB 4106: Allowing constitutional carry for 18- to 20-year-olds](https://policyrisk.com/state-bill/WV-HB4106-2026rs)
- [HB 4138: Relating to persons convicted of a crime](https://policyrisk.com/state-bill/WV-HB4138-2026rs)
- [West Virginia bills](https://policyrisk.com/states/west-virginia/bills)
- [West Virginia state hub](https://policyrisk.com/states/west-virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/WV-HB4517-2026rs (as of 2026-11-04).