WV HB2731

Establishes the Employee Child Care Assistance Partnership Program under the Department of Human Services, where employers contribute to employee child care costs and the state matches those contributions up to 100% based on household income relative to state median income

State matching decreases as household income rises: 100% match for incomes at or below state median, decreasing by 10% for each 20% income increase, down to 50% match for incomes exceeding 180% of state median

Creates a dedicated revolving fund with 25% reserved for small businesses (fewer than 50 full-time employees) and 5% for administrative costs in the first year, dropping to 3% thereafter

Requires the Department to begin accepting employer contracts starting April 1, 2026, with state match disbursements beginning July 1, 2026, and biannual reporting to the Joint Committee on Government and Finance starting July 2027

Allows the Department of Economic Development to incorporate program participation into economic development incentive agreements with employers