WV HB3239

Establishes the West Virginia Tri-Share Child-Care Assistance Program under the Department of Economic Development, where child-care costs are split among employers, employees, and the state through matching funds

Creates a $5 million revolving fund to provide state matching contributions, with the state covering 33.3% of costs for households at or below 200% of state median income, tapering to 0% for households above 350% of median income

Requires employers to enter standardized contracts with employees and child-care facilities, make direct contributions to providers, and withhold employee portions for remittance to the facility

Program launches April 1, 2026 for accepting contracts and July 1, 2026 for disbursing funds, with semi-annual reporting requirements on participation, costs, and demographics beginning January 2027

Includes a sunset provision terminating the program on June 30, 2030 unless renewed by the Legislature, and imposes civil penalties up to $500 per violation for intentionally registering false information