West Virginia
EARNED INCOME TAX CREDIT (EITC)
Western Virginia does not currently offer a state-level EITC.
Latest Legislative Action: During the 2018 legislative session, lawmakers introduced a bill (SB126) to create a state-level EITC for low-income workers. After introduction in the state Senate, the bill was never advanced.
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)
West Virginia does not currently offer a state-level CTC.
CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)
West Virginia does not currently offer a state-level CDCTC.
Source:
- 11-21-10. Low income exclusion, West Virginia Code