West Virginia § 11-21-26 - 11-21-26 – Child and dependent care credit.
Full text of West Virginia West Virginia Code § 11-21-26 — 11-21-26 – Child and dependent care credit., with citation guidance and answers to common questions.
§ 11-21-26. 11-21-26 – Child and dependent care credit.
For tax years beginning on and after January 1, 2024, a person who is allowed a federal tax credit for child and dependent care pursuant to 26 U.S.C. § 21 is also allowed a nonrefundable credit against the tax imposed by §11-21-1 et seq of this code. The amount of the credit allowed to the person claiming the credit under this section is 50 percent of the federal child and dependent care tax credit allowed to the person under the provisions of 26 U.S.C. § 21. This section shall have retrospective effect to apply to taxable years beginning on and after January 1, 2024.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 11-21-26
What does West Virginia Code § 11-21-26 cover?
Section 11-21-26 ("11-21-26 – Child and dependent care credit.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 11-21-26?
A common citation format is "West Virginia Code § 11-21-26" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 11-21-26 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.