West Virginia House Bill 3227 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 11-0)
Status: Introduced on February 2 2023 - 25% progression, died in committee
Action: 2023-02-02 - To House Finance
Pending: House Finance Committee
Text: Latest bill text (Introduced) [HTML]

The purpose of this bill is to provide a tax credit to for-profit and nonprofit corporations to encourage the establishment of childcare facilities for the benefit of their employees. The credit for for-profit corporations would be taken against the corporate net income tax. The credit for nonprofit corporations would apply to payroll withholdings and would allow the nonprofit to recoup costs associated with employer-provided childcare by keeping a certain percentage of employee personal income tax withholdings that would otherwise be remitted to the State Tax Department.

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

Del. Wayne Clark [R]	Del. Gary Howell [R]	Del. Todd Kirby [R]	Del. Pat McGeehan [R]
Del. Dana Ferrell [R]	Del. Erikka Storch [R]	Del. Jarred Cannon [R]	Del. Bob Fehrenbacher [R]
Del. Michael Hornby [R]	Del. Walter Hall [R]	Del. Mickey Petitto [R]

Date	Chamber	Action
2023-02-02	House	To House Finance
2023-02-02	House	Introduced in House
2023-02-02	House	To Finance
2023-02-02	House	Filed for introduction

Chapter	Article	Section	Citation Type	Statute Text
11	21	71	Amended Code	Citation Text
11	24	44	Amended Code	Citation Text

Type	Source
Summary	http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=3227&year=2023&sessiontype=RS&btype=bill
Text	http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb3227%20intr.htm&yr=2023&sesstype=RS&i=3227
Supplement	http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=860922017