Relating to WV employer-provided or sponsored child care tax credit program

SB 646 modifies West Virginia's employer child care tax credit program to make it more accessible. It clarifies that employer-sponsored child care includes third-party providers funded by one or more employers (regardless of location or how many employees use the service), eliminating the previous requirement that centers primarily serve a single employer's workforce. The bill also removes employee usage ratio limits and extends the time employers can carry forward unused tax credits. These changes directly benefit West Virginia employers offering or sponsoring child care, aiming to simplify participation and increase program utility.