WVC 48 - 13 - 601
PART 6. ADJUSTMENT OF SHARES OF SUPPORT OBLIGATIONS.
§48-13-601. Adjustment for child care tax credit.
(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
(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.