West Virginia 2023 Regular Session

West Virginia Senate Bill SB588

Introduced
2/8/23  

Caption

Increasing tax credit for employers providing child care for employees

Impact

The proposed changes in SB588 would specifically increase the tax credits provided to employers, making it more economically feasible for them to offer child care services on or near their premises. This amendment is expected to not only uplift workforce productivity by alleviating child care burdens for employees but also potentially enhance employee retention rates as parents would benefit from in-house child care solutions. The introduction of these provisions is a proactive effort to support working families in West Virginia, fostering a more accommodating work environment.

Summary

Senate Bill 588, introduced in the West Virginia legislature, seeks to amend tax code sections concerning child care tax credits for employers. The primary goal of SB588 is to enhance financial incentives for employers who provide child care facilities for their employees. This legislation aims to address the growing need for accessible child care by offering tax credits that would cover a significant portion of the costs incurred by employers in establishing or maintaining such facilities.

Sentiment

Overall, the sentiment surrounding SB588 appears to be positive among lawmakers advocating for child care accessibility and family support. Many proponents view the bill as a significant step forward for employee welfare and an essential investment in the future of the workforce, while critics may express concerns regarding the economic impacts on state revenue due to increased tax credits. However, the general tone leans towards promoting family-friendly workplace policies that benefit both employers and employees.

Contention

One notable point of contention within the discussions surrounding SB588 could arise from the balance between supporting business interests and ensuring that the benefits of the increased tax credits effectively reach employees. Discussion may also revolve around whether the proposed tax credits adequately address the varying needs of different organizations, especially small businesses that may not have the same capacity to create child care solutions as larger corporations. Ensuring equitable access to these benefits will likely be a key consideration as the bill progresses through the legislative process.

Companion Bills

WV HB3399

Similar To Increasing the tax credit for employers providing child care for employees

Similar Bills

WV HB3399

Increasing the tax credit for employers providing child care for 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

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.

WV SB258

Increasing tax credit for employers providing child care for employees

WV HB2510

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

WV HB3089

Tax credits for employers providing child care