2026 Regular Session
HB 5084
Related to refundable child tax credit
In Committee
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- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill creates a new, refundable state child tax credit in West Virginia. The credit is designed to support working families with children and reduce child poverty, mirroring the goals of the federal child tax credit. It establishes a permanent credit of up to $1,000 per eligible child, with any excess credit being refunded to the taxpayer. The bill also repeals the existing non-refundable child tax credit.
Key provisions
- Establishes a refundable state child tax credit.
- The credit is equal to $1,000 per eligible child.
- Eligible child is defined as a qualifying child for the federal child tax credit.
- The credit is available for tax years beginning on or after January 1, 2026.
- Excess credit is refunded to the taxpayer.
- Repeals the existing non-refundable child tax credit.
Who is affected
- West Virginia taxpayers
- Families with children
- Working families
Notable changes
- Replaces the existing non-refundable child tax credit with a refundable credit.
- Creates a permanent state-level credit.
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