Del. Bob Fehrenbacher, R-Wood, discusses a bill that would create a Child and Dependent Care Tax credit in West Virginia during a meeting of the House Committee on Finance on Oct. 6, 2024. (Perry Bennett | West Virginia Legislative Photography)

A bill to create a state-level child and dependent care tax credit advanced on Sunday in the House Finance Committee. 

The credit is expected to benefit 16,000 West Virginia families who are already paying for child care, according to Gov. Jim Justice, who included the bill in his call for the ongoing special session. 

Justice, who is running for the U.S. Senate, pushed the tax credit, saying he wants to help families afford child care and boost the state’s workforce participation rate. Families are paying $600 to $700 dollars a month on the expense, he said.

House Finance Chairman Vernon Criss, R-Wood, said the special session was the right time to vote on the measure after lawmakers were unable to consider it during the regular session due to the threat of a federal clawback tied to schools’ spending of COVID-19 dollars. The issue has been resolved. 

“Child care credits are a way to help families that are in West Virginia that make money in the state,” Criss said. “That’s important so that they can use those dollars to help fund their child care.”

While the bill, Senate Bill 2026, sailed through the committee, some lawmakers did raise concerns about potentially increasing the number of families who could use child care without adding day care spots. West Virginia needs more than 20,000 child care spots for working families.

“We have a big demand and not enough spots,” said Del. Amy Summers, R-Taylor. 

Child care providers, who have asked lawmakers to address widespread problems forcing day care shut downs, have said that the bill won’t help them.

There is already a federal version of the child and dependent care tax credit. It is worth up to $2,000 per child and reaches only a small percentage of families. 

The bill would create a state tax credit equal to 50% of the allowable federal child and dependent care credit and is available to families already using the federal version. 

For a family that makes more than $43,000 annually, the state tax credit would likely equal $300 for one child or $600 for two or more children.

“For the child care situation, they have to make that investment up front then they would recoup that when they file their state tax return,” said Del. Bob Fehrenbacher, R-Wood.

The new state-level credit would be nonrefundable. Del. John Williams, D-Monongalia, attempted to amend the legislation to be refundable, raising concerns that it wouldn’t give enough money back to West Virginia families as the tax credit is unavailable to low-income families not already paying for child care. 

Without knowledge of how a refundable tax credit would impact the bill’s cost, lawmakers opted to reject Williams’s proposal. 

The bill will have to be considered by the Senate and House, where many members have already expressed support for the measure. 

Lawmakers haven’t yet taken up Justice’s proposed additional 5% personal income tax cut – one of the governor’s priorities for the special session. The measure has faced scrutiny due to the state’s financial position as Justice nears the end of his term as governor. 

Justice amended the special session call over the weekend, adding to it four bills, including one that would allocate $5 million for a child care expansion pilot program. 

Child care providers have asked lawmakers to help stabilize their industry by funding the state’s child care subsidy program for low-income families and helping day care workers afford child care themselves. The state has lost hundreds of child care spots this year, and on Oct. 4, Bible Center Preschool in Charleston announced it would be closing its birth-to-two classrooms due to financial instability. 

While lawmakers said addressing the complex problem was a key issue, multiple child care focused-bills never went up for a vote in the House or Senate during the regular session.

House members unsuccessfully pushed for several of those bills to be included in Justice’s special session call.

The amended special session calls also includes bills that would allocate $1 million for schools safety initiatives and $10 million for drought relief programs.

Another measure would create a specific appropriation line for charter school construction grants. Separately, the House Education Committee approved a bill on Sept. 30 that would allow charter schools to apply for School Building Authority funds to use for start-up costs and more.

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The Iowa State Cyclones play the West Virginia Mountaineers in a college football Week 7 game on Saturday, Oct. 12 at Milan Puskar Stadium in Morgantown, West Virginia. 

Which team will win the game? 

Check out these picks and predictions for the game, which is scheduled to begin at 5 p.m. MST and can be seen on FOX (stream with this free trial from FUBO). 

Iowa State is coming off a 43-21 win against Baylor in Week 6. West Virginia beat Oklahoma State, 38-14, in Week 6.

Iowa State is a 3-point favorite over West Virginia in college football Week 7 odds for the game, according to BetMGM Sportsbook. 

The Cyclones are -148 on the moneyline. The Mountaineers are +124. 

The over/under for the game is set at 51 points. 

Watch Iowa State at West Virginia live with FUBO (free trial)

Dimers.com: Iowa State 26, West Virginia 26

It writes: “After extensive simulations, our model gives Iowa State a win probability of 50%, while West Virginia has a win probability of 50%.”

ESPN: The Cyclones have a 54.8% chance to defeat the Mountaineers on Saturday 

The site’s matchup predictor gives West Virginia a 45.2% shot to beat Iowa State on Saturday. 

Bookies.com: Iowa State is 5-0 vs. West Virginia

Bill Speros writes: “The Cyclones handled Baylor 43-21 Saturday. The Mountaineers (3-2) upended Oklahoma State at Stillwater. Both teams are 2-0 in the Big 12, so the loser will be all but out of a possible Big 12 title game and a shot at the College Football Playoff. The Cyclones have allowed just 40 points in 5 games. And can move the ball on the ground (265 yards Saturday) and in the air. West Virginia doesn’t want to get behind early here. It might not be able to catch up.”

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It’s going to be a fun Saturday evening in Morgantown as the West Virginia Mountaineers are set to play host to the Iowa State Cyclones at 8 p.m. EST for the first-ever “Coal Rush” game.

West Virginia is coming off a massive 38-14 road win at Oklahoma State to move to 2-0 in Big 12 play, while Iowa State remains perfect following a 43-21 victory over Baylor.

According to FanDuel Sportsbook, Iowa State is currently 3.5-point favorites with the over/under sitting at 50.5.

The Mountaineers have won six of their last eight games, dating back to last season.

West Virginia is 4-2 against the spread in their last six games when playing as an underdog.

The under has hit in six of West Virginia’s last nine games against Iowa State.

The Mountaineers are 4-1 in their last five games played at home.

The over has cashed in nine of West Virginia’s last 13 games played.

Iowa State has covered each of their last six games played on the road.

Iowa State is 4-1 against the spread in their last five matchups with West Virginia.

The Cyclones are 4-1 against the spread in their last five games.

The over has cashed in five of Iowa State’s last seven games.

Iowa State has won four of its last five games played in the month of October.

Odds Disclaimer

Game odds refresh periodically and are subject to change.

If you or someone you know has a gambling problem and wants help, call 1-800-GAMBLER.

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Mountaineer Postgame Show: West Virginia 38, Oklahoma State 14

Initial Thoughts on West Virginia’s Win Over Oklahoma State