---
type: "Bill"
title: "Providing for a child and dependent care credit against the personal income tax"
description: "Providing for a child and dependent care credit against the personal income tax"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "20242S"
identifier: "HB 226"
citation: "West Virginia HB 226 (20242S)"
classification: ["bill"]
subjects: ["Governor -- Bills Requested By", "Taxation"]
status: "enacted"
primary_sponsors: ["Hanshaw"]
version_count: 7
action_count: 36
vote_count: 4
first_action: "2024-09-30"
last_action: "2024-10-31"
source: "openstates"
source_identifier: "ocd-bill/13441aed-03c8-4f26-942a-40661d22bd6a"
source_url: "https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=226&year=2024&sessiontype=2X&btype=bill"
source_hash: "8af396859734f39052ffbaca4b1992f92e3c048cd81b6d760b36717930c96ff9"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wv"]
---

# West Virginia HB 226 (20242S) — Providing for a child and dependent care credit against the personal income tax

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Engrossed Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb226%20eng.htm&yr=2024&sesstype=2X&i=226)
2. **Enrolled Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb226%20enr.htm&yr=2024&sesstype=2X&i=226)
3. **Introduced Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb226%20intr.htm&yr=2024&sesstype=2X&i=226)
4. **hb226 hfa williams et al 10-7 adopted rejected.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2024/2X/floor_amends/hb226%20hfa%20williams%20et%20al%2010-7%20adopted%20rejected.htm)
5. **hb226 hfa williams et al 10-7 adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2024/2X/floor_amends/hb226%20hfa%20williams%20et%20al%2010-7%20adopted.htm)
6. **hb226 hfin am adopted adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2024/2X/com_amends/hb226%20hfin%20am%20adopted%20adopted.htm)
7. **hb226 hfin amt adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2024/2X/com_amends/hb226%20hfin%20amt%20adopted.htm)

## Votes

- EFFECT FROM PASSAGE — **88–3** (pass) · lower
- HFA WILLIAMS ET AL 10-7 — **15–77** (fail) · lower
- PASSAGE — **86–5** (pass) · lower
- Passage — **29–1** (pass) · upper

## Sponsors

- Hanshaw — primary (person)
- Hornbuckle — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-09-30** Filed for introduction `filing`
- **2024-09-30** To Finance `referral-committee`
- **2024-10-01** Introduced in House `introduction`
- **2024-09-30** Read 1st time `reading-1`
- **2024-09-30** To House Finance `referral-committee`
- **2024-10-06** With amendments, do pass
- **2024-10-06** Read 2nd time `reading-2`
- **2024-10-07** On 3rd reading with right to amend, Special Calendar
- **2024-10-07** Amendment reported by the Clerk
- **2024-10-07** Committee amendment adopted (Voice vote)
- **2024-10-07** Amendment reported by the Clerk
- **2024-10-07** Amendment rejected (Roll No. 875) `amendment-failure`
- **2024-10-07** Read 3rd time `reading-3`
- **2024-10-07** Passed House (Roll No. 876) `passage`
- **2024-10-07** Title amendment adopted (Voice vote)
- **2024-10-07** Effective from passage (Roll No. 877)
- **2024-10-07** Communicated to Senate
- **2024-10-08** Introduced in Senate `introduction`
- **2024-10-08** Committee reference dispensed
- **2024-10-08** Immediate consideration
- **2024-10-08** Read 1st time `reading-1`
- **2024-10-08** Constitutional Rule Suspended (Roll No. 73)
- **2024-10-08** Read 2nd time `reading-2`
- **2024-10-08** Read 3rd time `reading-3`
- **2024-10-08** Passed Senate (Roll No. 74) `passage`
- **2024-10-08** Effective from passage (Roll No. 74)
- **2024-10-08** Communicated to House
- **2024-10-08** Completed legislative action
- **2024-10-08** House received Senate message
- **2024-10-08** To Governor 10/15/2024 `executive-receipt`
- **2024-10-08** To Governor 10/15/2024 - House Journal `executive-receipt`
- **2024-10-08** To Governor 10/15/2024 - Senate Journal `executive-receipt`
- **2024-10-16** Approved by Governor 10/16/2024 `executive-signature`
- **2024-10-08** Approved by Governor 10/16/2024 - House Journal `executive-signature`
- **2024-10-08** Approved by Governor 10/16/2024 - Senate Journal `executive-signature`
- **2024-10-31** Chapter 36, Acts, 2nd Extraordinary Session, 2024 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/13441aed-03c8-4f26-942a-40661d22bd6a`. Confidence: reported (aggregated from official West Virginia legislature records).