The West Virginia legislature has passed a bill to establish a Child and Dependent Care Tax Credit, mirroring the federal program, to aid families with childcare expenses. The bill, approved by the House of Delegates and the Senate, will offer a state tax credit equal to 50% of the federal credit, potentially returning up to $4.2 million to taxpayers. Governor Jim Justice, who supports the bill, is also set to approve a 2% reduction in state personal income taxes. Despite its passage, some lawmakers, like Del. Kayla Young, argue the credit is insufficient for addressing accessibility and affordability issues in childcare. The childcare tax credit is expected to benefit around 16,000 families, though it remains non-refundable and primarily supports those who can already afford childcare. The legislative action comes amid a childcare crisis in the state, highlighted by closures and reduced capacity due to financial constraints and staffing shortages.