Increase the tax credit for employers providing child care for employees.

HB 2605 would increase the tax credit available to West Virginia employers who provide child care for their employees. The bill amends Section 11-21-97 of the West Virginia Code to expand the credit, making it more valuable for businesses operating on-site child care facilities or sponsoring such services. It clarifies key terms like "qualified child-care property" and establishes rules for claiming the credit, including conditions for recapture if facilities are sold or repurposed. This legislation directly affects employers in West Virginia who offer child care benefits, potentially reducing their state tax liability.