West Virginia 2024 Regular Session

West Virginia House Bill HB5052

Introduced
1/23/24  
Refer
1/23/24  

Caption

Increase the tax credit for employers providing child care for employees.

Impact

If enacted, HB5052 would significantly enhance financial support for employers willing to invest in child care services. This could result in a greater number of on-site child care facilities being established, thereby benefiting employees' work-life balance. Moreover, by increasing available tax credits, the bill might encourage smaller employers, who might otherwise find these services cost-prohibitive, to offer child care benefits. This aligns with broader state goals of fostering a family-friendly business environment and supporting economic development.

Summary

House Bill 5052 aims to amend the West Virginia Code to increase tax credits for employers who provide child care facilities for their employees. The bill defines new parameters for 'qualified child-care property' and expands the scope of credits available, allowing employers to claim up to 100% of their operational costs associated with running such facilities. By incentivizing businesses to invest in child care, the bill seeks to address the challenges faced by working parents, thereby improving workforce participation and economic productivity.

Sentiment

The reception of HB5052 has been largely positive among stakeholders advocating for improved child care access. Proponents, including family and workforce advocates, believe it will play a crucial role in facilitating parental employment. However, there may be concerns regarding the fiscal implications of the expanded tax credits, particularly during budget discussions, as these changes could impact state revenue. Overall, the sentiment reflects a recognition of the need for targeted support in the child care sector.

Contention

A notable point of contention regarding the bill involves the extent of the tax credits and potential long-term implications on state tax revenues. Some skeptics are worried about the fiscal responsibility associated with providing high rates of tax credit and its potential strain on the state budget. Furthermore, questions about the effective management of child care facilities and ensuring quality standards remain central to discussions about the bill's practical implementation.

Companion Bills

No companion bills found.

Previously Filed As

WV SB588

Increasing tax credit for employers providing child care for employees

WV HB3399

Increasing the tax credit for employers providing child care for employees

WV HB3089

Tax credits for employers providing child care

WV HB3403

Providing a tax credit for employers with childcare facilities

WV HB3227

Providing a tax credit against the state corporate net income tax to for-profit corporations or a tax credit against payroll withholdings for nonprofit corporations for expenditures related to the establishment and operation of employer-provided child-care facilities

WV SB592

Providing tax credit to corporations for existing employer-provided child care facilities

WV HB2510

To establish the Rare Earth Element and Critical Mineral Investment Tax Credit Act

WV SB423

Increasing salary for certain state employees

WV HB2534

Relating to public employees insurance

WV HB3345

Providing increased protections for the welfare of domestic animals

Similar Bills

WV SB656

Providing tax credit for certain corporations with child-care facilities for employees

WV SB258

Increasing tax credit for employers providing child care for employees

WV HB3399

Increasing the tax credit for employers providing child care for employees

WV SB588

Increasing tax credit for employers providing child care for employees

WV HB2605

Increase the tax credit for employers providing child care for employees.

WV HB4760

Provide a tax credit to for-profit and nonprofit corporations to encourage the establishment of child-care facilities for the benefit of their employees

WV HB4486

Providing tax credits for expenditures related to the establishment and operation of employer-provided child-care facilities

WV HB3227

Providing a tax credit against the state corporate net income tax to for-profit corporations or a tax credit against payroll withholdings for nonprofit corporations for expenditures related to the establishment and operation of employer-provided child-care facilities