Authorizing child or child care tax credit

West Virginia's SB 217 creates a refundable state tax credit for working families with children under 17 who claim federal child or childcare tax credits. The credit equals 20% of the federal childcare credit or 10% of the federal child tax credit (whichever is larger), available to residents with adjusted gross income under $100,000. Families receive the credit as a refund even if they owe no state tax, though refunds under $10 will not be issued. The credit is excluded from calculations for public assistance and medical benefits, aiming to support low- and middle-income households and reduce child poverty.