Earned Income Tax Credit (EITC)

Western Virginia does not currently offer a state-level EITC.

Latest Legislative Action: During the 2016 legislative session, lawmakers introduced a bill that would enact a refundable state EITC at 15% of the federal credit. The bill will be considered further during the 2017 session.

Notes: West Virginia does have a limited low-income exclusion, which decreases or eliminates the income tax liability for families with adjusted gross incomes of less than $10,000.1

Child Tax Credit (CTC)

State CTC: The state of Maryland does not currently offer a state level Child Tax Credit.

Child and Dependent Care Tax Credit (CDCTC)

West Virginia does not currently offer a state-level CTC.

West Virginia Tax Credits In The News


Sep 17

News Round-Up: September 18, 2017

U.S. Senator Sherrod Brown (D-OH) and Representative Ro Khanna (D-CA) introduced the Grow American Incomes Now (GAIN) Act in the House and Senate, which would double the Earned Income Tax Credit (EITC) for eligible workers, increase the credit for workers without dependent children and lower the qualifying age.
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Apr 17

News Round-up: April 3, 2017

Lawmakers in Georgia failed to pass HB329, a bill that would have instituted a flat income tax and created a state Earned Income Tax Credit (EITC). Advocates were wary of some of the bill's provisions that would have raised taxes on the lowest-income earners while substantially reducing the tax burden for those at the top. The bill could be revived during the 2018 legislative session.
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For More State Information:

Seth DiStefano, State EITC Campaign Coordinator
West Virginia Center on Budget & Policy

(304) 720-8682

  1. 11-21-10. Low income exclusion, West Virginia Code