West Virginia 2022 Regular Session

West Virginia House Bill HB4760

Introduced
2/15/22  

Caption

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

Impact

The implementation of HB 4760 is expected to alter state tax regulations significantly, particularly by providing financial relief to employers who invest in child-care facilities. These tax credits can potentially stimulate growth in the child care sector while also alleviating some of the burdens that employees face regarding child care costs. By enabling employers to recoup costs associated with providing child care, the bill intends to foster a more family-friendly work environment, thereby possibly increasing employee retention and satisfaction.

Summary

House Bill 4760 is designed to enhance child care support for employees by offering tax incentives to both for-profit and nonprofit corporations. The bill proposes tax credits that can be applied against the state corporate net income tax for for-profit entities, and against payroll withholdings for nonprofit organizations, aimed at encouraging these entities to establish and maintain employer-provided child-care facilities. This initiative is considered significant in addressing child care needs as part of workplace benefits, contributing to the broader goal of enhanced employee support and productivity.

Sentiment

Overall, the sentiment surrounding HB 4760 appears to be positive, particularly among business leaders and advocates for working families. Supporters argue that the tax credits will make a meaningful difference for companies aiming to attract and retain talent by offering comprehensive benefits. However, some skepticism exists regarding the effectiveness of tax credits in truly addressing systemic child care shortages, emphasizing the need for more comprehensive policy solutions beyond tax incentives alone.

Contention

Despite the general support for HB 4760, points of contention stem from concerns about whether tax credits will sufficiently incentivize employers to provide child care services or simply provide an avenue for corporations to maximize financial benefits without producing tangible child care support for employees. Critics argue that without ongoing oversight and evaluation of the bill's impact, there is a risk that the intended benefits may not reach the families that need them the most.

Companion Bills

WV SB656

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

Similar Bills

WV SB656

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

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 HB4486

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

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 SB258

Increasing tax credit for employers providing child care for employees

WV HB2605

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

WV HB5052

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