WV HB2573

Married individuals or surviving spouses who claim a fourth dependent child become permanently exempt from West Virginia state income tax for that year and all subsequent years while maintaining that filing status

The exemption applies to qualifying children as defined under federal tax code (26 U.S.C. §152(c)(1))

Legislative findings cite goals of promoting population growth, workforce sustainability, and supporting families facing financial burdens from education, healthcare, and living expenses

The bill references studies indicating children raised by married parents have better outcomes including higher educational achievement, earnings, and upward mobility

Effective for tax years beginning on or after January 1, 2026