West Virginia § 48-13-601 Adjustment for child care tax credit

West Virginia Statutes

§ 48-13-601 — Adjustment for child care tax credit

West Virginia § 48-13-601

Ch. 48DOMESTIC RELATIONS

Art. 13GUIDELINES FOR CHILD SUPPORT AWARDS

This text of West Virginia § 48-13-601 (Adjustment for child care tax credit) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 48-13-601 (2026).

Text

(a)The amount of the federal tax credit for child care expenses that can be realized by the custodial parent shall be approximated by deducting twenty-five percent from work-related child care costs, except that no such deduction shall be made for custodial parents with monthly gross incomes below the following amounts:

(1)One child--$1,150;

(2)Two children--$1,550;

(3)Three children--$1,750;

(4)Four children--$1,950;

(5)Five children--$2,150; and

(6)Six or more children--$2,350.

(b)Work-related child care costs net of any adjustment for the child care tax credit shall be added to the basic child support obligation and shall be divided between the parents in proportion to their adjusted gross income.

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(a) The amount of the federal tax credit for child care expenses that can be realized by the custodial parent shall be approximated by deducting twenty-five percent from work-related child care costs, except that no such deduction shall be made for custodial parents with monthly gross incomes below the following amounts:

(1) One child--$1,150;

(2) Two children--$1,550;

(3) Three children--$1,750;

(4) Four children--$1,950;

(5) Five children--$2,150; and

(6) Six or more children--$2,350.

(b) Work-related child care costs net of any adjustment for the child care tax credit shall be added to the basic child support obligation and shall be divided between the parents in proportion to their adjusted gross income.