2025 Regular SessionWest Virginia Legislature

SB78: Providing tax credit to corporations for existing employer-provided child care facilities

Legislative Summary

The purpose of this bill is to provide a tax credit against the state corporate net income tax and the state personal income tax for expenditures related to the operation of existing employer-provided or sponsored child-care facilities.

Demographic Impact

Overall analysis of equity impact

80% Positive
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Bill History

2/12/2025
Filed for introduction
Senate
2/12/2025
To Finance
Senate
2/12/2025
Introduced in Senate
Senate
2/12/2025
To Finance
Senate

Status Information

Current Status
Introduced(2/12/2025)
Chamber
Senate
Committee
Finance(Senate)

Sponsors

Republican: 2

Primary Sponsor

Tom Takubo
Tom Takubo
Republican

Documents

Introduced
Bill Text1/1/197018.5 KB
Fiscal Note
Fiscal Note1/1/19708.1 KB