Authorizing child or child care tax credit

West Virginia's SB 221 creates a refundable state tax credit for working families with children. It allows eligible residents who claim a federal child tax credit or childcare credit to receive either 20% of their federal childcare credit or 10% of their federal child tax credit (whichever is larger), capped at $100,000 in federal adjusted gross income. The credit is refundable, meaning it can be paid as a cash refund if it exceeds state tax liability, but refunds are only issued for amounts over $10. The credit cannot be counted as income for public assistance programs like Medicaid or food benefits.