WV HB4072

Creates the Employee Child Care Assistance Partnership Program under the Department of Human Services to provide state matching funds when employers contribute to employees' child care costs

State match ranges from 50% to 100% of employer contributions based on household income, with 100% match for employees at or below state median household income, decreasing as income rises above that threshold

Establishes a dedicated revolving fund in the State Treasury, 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

Program implementation begins after July 1, 2026, with contract submissions starting April 1, 2027, and state match disbursements beginning July 1, 2027

Requires biannual reports to the Joint Committee on Government and Finance detailing program participation, fund distributions by county, and demographic data of participating employers and employees