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Bill

SB 621

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

2026 Regular Session

West Virginia bill creates corporate tax credits for maintaining employer-operated child care facilities to boost workforce retention and access.

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Bill Summary · SB 621

Legislative bill overview

SB 621 establishes a tax credit for corporations that operate or maintain existing employer-provided child care facilities. The credit incentivizes businesses to continue offering on-site or near-site child care services to their employees. The bill aims to support workforce stability and employee retention by making child care more accessible.

Why is this important

Child care costs are a significant barrier to workforce participation, particularly for lower and middle-income workers. By reducing the tax burden on employers offering these services, the bill could help maintain existing child care capacity while potentially improving employee recruitment and retention in West Virginia. This addresses both economic competitiveness and workforce development challenges.

Potential points of contention

  • Cost to state revenue: The bill reduces tax revenue without a specified cap on credits or sunset date, creating uncertain fiscal impact on the state budget
  • Equity concerns: The tax credit primarily benefits employees of larger corporations with resources to offer child care, potentially widening disparities for workers at smaller employers or in rural areas
  • Incentive structure: Critics may argue the credit subsidizes services corporations would provide anyway rather than expanding overall child care access in the state
  • Definition ambiguity: The bill's scope regarding "existing" facilities versus new investments, and what constitutes qualified child care, may need clarification

Compiled from official sources — confirm details with the bill’s official record.

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