To maximize the utility and accessibility of West Virginia’s child care tax credit for employers

HB 4517 expands West Virginia's child care tax credit to include employer-sponsored daycare facilities located off-site but within a reasonable distance of the workplace, making the credit more accessible to employers. It directly affects businesses that provide or financially support licensed child care services for employees, whether on-site or at nearby locations. The bill amends tax code definitions to clarify that "employer-sponsored" care (third-party facilities supported by employers through payments or contracts) qualifies for the credit, regardless of proximity, as long as the facility is reasonably accessible to the workforce. This change removes previous restrictions requiring facilities to be on the employer's premises. The bill aims to increase participation in the credit program by simplifying eligibility for employers offering off-site child care options.