A tax credit under consideration in the West Virginia Legislature could bring some relief to families struggling with the affordability of child care. House Bill 226, which was introduced at the beginning of the current special session, would create a state tax credit equal to 50% of the allowable federal child and dependent care credit. The bill would be retroactively effective to Jan. 1. It could give a maximum child care credit ranging from $300 to $525 for one child and from $600 to $1,050 for two or more children, depending on the amount of out-of-pocket expenses incurred and income level.