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)

Rate: 50%

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.

• House Bill 226 (HB226): Passed October 2024, established the West Virginia Child Tax Credit at 50% of the federal credit.²

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