Del. John Williams, D-Monongalia, and other House Democrats attempted to amend the the Child and Dependent Care Tax Credit to be a refundable tax credit on Monday, Oct. 7, 2024, during the special session of the West Virginia Legislature in Charleston, W.Va. The amendment failed. (Perry Bennett | West Virginia Legislative Photography)
The West Virginia House of Delegates approved Gov. Jim Justice’s proposal for a Child and Dependent Care Tax Credit on Monday. The bill aims to help parents recoup some of their money put toward child care, which can cost families up to $900 per month.
There is already a federal version of the child and dependent care tax credit. The bill, a priority for Justice during the special session, would create a state version of the tax credit equal to 50% of the allowable federal child and dependent care credit.
The average family in West Virginia would receive around $227 in a tax credit.
“We’re mirroring the image of the federal program … to help parents be able to do child care along the same lines of the federal guidelines,” said House Finance Committee Chairman Vernon Criss, R-Wood.
Several lawmakers noted that the bill wouldn’t help widespread child care shortages across the state.
“It’s a great credit. I’m excited to help it, but it helps after the fact. It’s not going to help with access to child care,” said Del. Kayla Young, D-Kanawha, who said that the state has lost hundreds of child care spots this year largely due to financial strain. “It’s going to help folks who can already find it and can already afford it.”
The new state-level credit is non-refundable.
Del. John Williams, D-Monongalia, and other House Democrats attempted to amend the legislation to be a refundable tax credit. Williams said it wouldn’t give families any money in their pockets to put toward child care. He estimated that his amendment would price the bill at $6 million or less compared to the bill’s $4.2 million fiscal note.
“If there’s an individual who doesn’t owe income taxes on a particular year, then they’re going to be left out of this,” Williams said.
He continued, “I don’t care about the cost of this amendment. The costs that I care about are [what] it is costing our families to raise a family in the year 2024 … I’m just trying to get more money into people’s pockets so that they can enjoy the freedom to have a family and the freedom to work while they do so.”
Criss urged rejection of the amendment, saying that he didn’t believe the legislature wanted to give “an outright check” for people to use for child care. The amendment failed 77-15.
The bill creating the child tax credit passed the House with an 86-5 vote, but not before a few Republican men raised concerns that it was leaving out stay-at-home moms.
“I’m afraid this bill could be incentivizing one lifestyle over another,” said Del. Elias Coop-Gonzalez, R-Randolph. “I certainly don’t want to put traditional families at a disadvantage.”
Del. Henry Dillon, R-Wayne, a teacher who has five children, said his wife stays at home and homeschools their children. “So, when people are in really similar situations, they’re treated differently under the law than someone who decides to put their child under someone else’s care to go to work for the man, for the corporation or whoever,” he said.
Dillon added that the bill might encourage women to leave their homes and join the workforce. He voted no on the bill, saying he wanted “to be on the side of freedom.”
The Senate has yet to take up the bill as the special session continues.
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