EARNED INCOME TAX CREDIT (EITC)

Western Virginia does not currently offer a state-level EITC.

Latest Legislative Action: During the 2018 legislative session, lawmakers introduced a bill (SB126) to create a state-level EITC for low-income workers. After introduction in the state Senate, the bill was never advanced.

Notes: West Virginia does have a limited low-income exclusion, which decreases or eliminates the income tax liability for families with adjusted gross incomes of less than $10,000.¹

CHILD TAX CREDIT (CTC)

West Virginia does not currently offer a state-level CTC.

CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)

West Virginia does not currently offer a state-level CDCTC.