# West Virginia SB 766: Creating Caregiver Tax Credit Act

West Virginia SB 766, Creating Caregiver Tax Credit Act, is a 2026 Regular Session Senate bill sponsored by Vince Deeds (Republican); status failed, last action 2026-02-13 (Committee substitute reported, but first to Finance) (as of 2026-11-04).

- Canonical: https://policyrisk.com/state-bill/WV-SB766-2026rs
- 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 SB 766
- State: West Virginia
- Session: 2026 Regular Session
- Title: Creating Caregiver Tax Credit Act
- Status: failed
- Chamber: Senate
- Introduced: 2026-02-05
- Last action: 2026-02-13, Committee substitute reported, but first to Finance
- Sponsor: Vince Deeds (Republican)
- Cosponsors: 4
- Subjects: §11-29-1, §11-29-2, §11-29-3, §11-29-4, Senate 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: Vince Deeds (Republican), Senate
- Cosponsor: Joey Garcia (Democratic), Senate
- Cosponsor: Ben Queen (Republican), Senate
- Cosponsor: Tom Takubo (Republican), Senate
- Cosponsor: Mike Woelfel (Democratic), Senate

## Actions (6)

- 2026-02-13: Committee substitute reported, but first to Finance (Senate)
- 2026-02-13: To Finance (Senate)
- 2026-02-05: Filed for introduction (Senate)
- 2026-02-05: To Health and Human Resources then Finance (Senate)
- 2026-02-05: Introduced in Senate (Senate)
- 2026-02-05: To Health and Human Resources (Senate)

## Bill text

- Committee Substitute: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb766 sub1.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb766 sub1.pdf)
- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb766 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb766 intr.pdf)

## Related bills

- HB 5694: Supplemental appropriation to Department of Education, fund 0313. (signed)
- HB 5353: To bring virtual currency kiosks within the purview of money transmission licensure and create disclosure requirements and daily transaction limitations for ne… (signed)
- HB 4452: To remove Mortmain restrictions on religious organizations (signed)
- HB 4390: Relating to the temporary payment to a kinship parent of a subsidy equal to that of a foster parent (signed)
- HB 4354: Relating to necessity allowance (signed)
- HB 4191: Relating to providing child care generally (became law)

## Sources
- [Committee Substitute (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb766 sub1.htm)
- [Committee Substitute (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb766 sub1.pdf)
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb766 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb766 intr.pdf)

## Related
- [HB 5694: Supplemental appropriation to Department of Education, fund 0313.](https://policyrisk.com/state-bill/WV-HB5694-2026rs)
- [HB 5353: To bring virtual currency kiosks within the purview of money transmission licen…](https://policyrisk.com/state-bill/WV-HB5353-2026rs)
- [HB 4452: To remove Mortmain restrictions on religious organizations](https://policyrisk.com/state-bill/WV-HB4452-2026rs)
- [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 4354: Relating to necessity allowance](https://policyrisk.com/state-bill/WV-HB4354-2026rs)
- [HB 4191: Relating to providing child care generally](https://policyrisk.com/state-bill/WV-HB4191-2026rs)
- [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-SB766-2026rs (as of 2026-11-04).