West Virginia
EARNED INCOME TAX CREDIT (EITC)
West 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.
Latest Legislative Action:
House Bill 2913 (HB2913): Introduced in February 2025, this bill proposes a refundable $1,000 child tax credit for residents who qualify for the federal child tax credit. Currently, HB2913 remains under consideration in the House Finance Committee.
Senate Bill 221 (SB221): Introduced in February 2025, SB221 proposes a refundable tax credit equal to the greater of 20% of the federal child care expenses credit or 10% of the federal child tax credit, for taxpayers with federal adjusted gross incomes up to $100,000. This bill is pending in the Senate.
CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)
West Virginia does not currently offer a state-level CDCTC.
Latest Legislative Action:
Senate Bill 218 (SB218): This bill aims to establish a refundable CDCTC starting in tax year 2026. The proposed credit would be a percentage of the federal CDCTC, varying based on income:
- 50% for incomes up to $30,000
- 30% for incomes between $30,001 and $45,000
- 20% for incomes between $45,001 and $65,000
- No credit for incomes above $65,000
Source:
- 11-21-10. Low income exclusion, West Virginia Code