Current West Virginia status
West Virginia offers income-based child-care assistance through the Bureau for Family Assistance and statutory employer child-care tax credits for qualifying child-care property and operating costs; a formal statewide Tri-Share enrollment program, fixed three-way split, and the HB 4072/SB 646 expansions should not be advertised as current law without a current administering-agency notice. Employers considering Section 45F must confirm the IRS's conditional qualifying-facility, expenditure, access, and small-business rules.
Verified programs and resources
West Virginia Child Care Program/CCAP
financial assistance for eligible working parents and, in some cases, parents attending school; the official page says eligibility is income-based and assistance covers certified family-based or licensed center-based care.
Existing West Virginia employer child-care credit under W. Va. Code §§11-21-97 and 11-24-44
the Tax Division's October 2025 guide describes a 50% investment credit for qualified child-care property, claimed at 20% per year over five years, and a 50% operating-cost credit reduced by employee payments;
West Virginia child and dependent care credit under W. Va. Code §11-21-26
50% of the federal child and dependent care credit for an individual claimant.
Federal Section 45F for 2026+
IRS confirms 40% of qualified child-care expenditures (50% for an eligible small business), plus 10% of qualified resource/referral expenditures, capped at $500,000 ($600,000 for eligible small businesses), with facility, licensing, nondiscrimination, expenditure, and other conditions.
Existing employer-provided/sponsored child-care facility credit
50% of qualifying child-care property cost, spread at 20% annually over five years, and 50% of qualifying facility operating costs net of employee payments;
Federal Section 45F
For qualifying 2026 expenditures, the IRS describes a 40% credit for qualified child-care expenditures, or 50% for an eligible small business, plus 10% for qualified resource-and-referral expenditures. Statutory caps, facility, licensing, employee-access, nondiscrimination, tax-liability and no-double-benefit rules apply.
Frequently asked questions
West Virginia offers income-based child-care assistance through the Bureau for Family Assistance and statutory employer child-care tax credits for qualifying child-care property and operating costs; a formal statewide Tri-Share enrollment program, fixed three-way split, and the HB 4072/SB 646 expansions should not be advertised as current law without a current administering-agency notice.
Section 45F is not automatic. The IRS says a taxpayer may be eligible only when it pays or incurs qualified child-care or resource-and-referral expenditures and meets the applicable facility, contract, licensing, employee-access, nondiscrimination, and other statutory requirements. Use Form 8882 to claim the credit and consult a tax professional for the employer’s actual arrangement.
State family-assistance and employer-incentive programs have their own enrollment, funding, provider, income, activity, tax, and documentation rules. Check the official agency links on this page before relying on a benefit or availability.
Official sources
Last Updated: September 27, 2026