West Virginia 2026 Session Status: Introduced Bipartisan · 1 R · 1 D cosponsors

SB 766 — Creating Caregiver Tax Credit Act

Last action — To Finance

  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House of Delegates
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2026 Session. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Summary

Creating Caregiver Tax Credit Act

Bill Text

What changed in the latest version

19 added · 25 removed

Plain-language change summary

The updated version of SB 766 includes a change to the effective date, which is now specified to provide internal effective dates rather than a single date of January 1, 2028. Additionally, the description of eligible expenditures for a tax credit program for family caregivers has been clarified to emphasize that it must be directly related to caregiving, specifically excluding general household maintenance tasks. This distinction is important as it ensures that the tax credit supports specific caregiving expenses rather than routine household chores, better targeting assistance where it's most needed.

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WEST VIRGINIA LEGISLATURE REGULAR SESSION Introduced FISCAL Senate Bill 766 NOTE By Senator Deeds [Introduced February 5, 2026;
CS for SB 766 WEST VIRGINIA LEGISLATURE REGULAR SESSION Committee Substitute for Senate Bill 766 By Senators Deeds and Woelfel [Reported February 13, 2026, from the Committee on Health and Human Resources] CS for SB 766 A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new article, designated §11-29-1, §11-29-2, §11-29-3, and §11-29-4, relating to creating the Caregiver Tax Credit Act;
referred to the Committee on Health and Human Resources;
and then to the Committee on Finance] Intr SB 766 2026R3745S 2026R1854H A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new article, designated §11-29-1, §11-29-2, §11-29-3, and §11-29-4, relating to creating the Caregiver Tax Credit Act;
and providing an effective date of January 1, 2028.
and providing internal effective dates.
Intr SB 766 2026R3745S 2026R1854H (B) The family caregiver's purchase or lease of equipment, including, but not limited to, durable medical equipment that is necessary to assist an eligible family member in carrying out one or more activities of daily living;
(B) The family caregiver's purchase or lease of equipment, including, but not limited to, 1 CS for SB 766 durable medical equipment that is necessary to assist an eligible family member in carrying out one or more activities of daily living;
and (vii) Assistive technology.
and (v) Assistive technology.
(D) The eligible expenditure shall be directly related to assisting the family caregiver in providing care to an eligible family member.
(D) The eligible expenditures shall be directly related to assisting the family caregiver in providing care to an eligible family member.
Eligible expenditure does not include the carrying out of general household maintenance activities such as, but not limited to, painting, plumbing, electrical repairs, or exterior maintenance.
The eligible expenditures do not include the carrying out of general household maintenance activities such as, but not limited to, painting, plumbing, electrical repairs, or exterior maintenance.
If the Intr SB 766 2026R3745S 2026R1854H resident taxpayer files a joint return, the term includes the individual and the individual’s husband or wife as recognized by §11-21-11 of this code;
If the resident taxpayer files a joint return, the term includes the individual and the individual’s husband 2 CS for SB 766 or wife as recognized by §11-21-11 of this code;
Intr SB 766 2026R3745S 2026R1854H §11-29-4.
§11-29-4.
This act shall become effective January 1, 2027.
3 CS for SB 766 This act shall become effective January 1, 2027.
NOTE:
The purpose of this bill is to establish a tax credit for eligible family members providing caregiver services to an eligible family member.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
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Action History

  1. Filed for introduction

  2. To Health and Human Resources then Finance

  3. Introduced in Senate

  4. To Health and Human Resources

  5. Committee substitute reported, but first to Finance

  6. To Finance

Sponsors

Sponsorship breakdown

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1 sponsors · 4 co-sponsors · 147 not signed on

Sponsors (1)

Co-sponsors (4)

Not signed on (147)

147 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation healthcare
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 766 do?
Creating Caregiver Tax Credit Act
Who sponsors SB 766?
SB 766 is sponsored by Woelfel, Takubo, Queen, Vince Deeds (Republican), and Joey Garcia (Democrat).
What is the current status of SB 766?
This bill died with 2026 Session. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 766?
Track SB 766 free on One Click Politics — get push/email alerts when it moves.

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