West Virginia § 48-13-601 - Adjustment for child care tax credit.
Full text of West Virginia West Virginia Code § 48-13-601 — Adjustment for child care tax credit., with citation guidance and answers to common questions.
§ 48-13-601. Adjustment for child care tax credit.
(a) The amount of the federal tax credit for child care expenses that can be realized by the custodial parent shall be approximated by deducting twenty-five percent from work-related child care costs, except that no such deduction shall be made for custodial parents with monthly gross incomes below the following amounts:
(1) One child--$1,150;
(2) Two children--$1,550;
(3) Three children--$1,750;
(4) Four children--$1,950;
(5) Five children--$2,150; and
(6) Six or more children--$2,350.
(b) Work-related child care costs net of any adjustment for the child care tax credit shall be added to the basic child support obligation and shall be divided between the parents in proportion to their adjusted gross income.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 48-13-601
What does West Virginia Code § 48-13-601 cover?
Section 48-13-601 ("Adjustment for child care tax 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 § 48-13-601?
A common citation format is "West Virginia Code § 48-13-601" (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 § 48-13-601 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.