WV HB5084

Creates a new refundable state child tax credit of $1,000 per eligible child for West Virginia resident taxpayers, effective January 1, 2026

Repeals the existing non-refundable child and dependent care credit (§11-21-26) and replaces it with the new refundable credit

Credit applies to taxpayers who claim the federal child tax credit, using the same definition of "qualifying child" as federal law

Allows taxpayers to receive a refund for any credit amount exceeding their state income tax liability

Legislative intent focuses on reducing child poverty, supporting working families, and boosting the state economy