Legislation: batch E — CA TN VA VT WA WI WV WY

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/wv/2021/hb-2359.md

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+---
+type: "Bill"
+title: "Updating the meaning of federal taxable income and certain other terms used in the West Virginia Corporation Net Income Tax Act"
+description: "Updating the meaning of federal taxable income and certain other terms used in the West Virginia Corporation Net Income Tax Act"
+jurisdiction: "us/states/wv"
+legislature: "West Virginia Legislature"
+session: "2021"
+identifier: "HB 2359"
+citation: "West Virginia HB 2359 (2021)"
+classification: ["bill"]
+subjects: ["Governor -- Bills Requested By"]
+status: "enacted"
+primary_sponsors: ["Hanshaw"]
+version_count: 2
+action_count: 34
+vote_count: 1
+first_action: "2021-02-12"
+last_action: "2021-05-20"
+source: "openstates"
+source_identifier: "ocd-bill/860c105b-ccbb-4b8c-8b5f-87545befb392"
+source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=2359&year=2021&sessiontype=RS&btype=bill"
+source_hash: "10ae53f0cb11f0b2e81da56b1e501950f0bf89b92f131e1aa3e4a62fdcf5403a"
+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 2359 (2021) — Updating the meaning of federal taxable income and certain other terms used in the West Virginia Corporation Net Income Tax Act
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Enrolled Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=HB2359%20ENR.htm&yr=2021&sesstype=RS&i=2359)
+2. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=HB2359%20INTR.htm&yr=2021&sesstype=RS&i=2359)
+
+## Votes
+
+- Passage — **0–0** (fail) · upper
+
+## Sponsors
+
+- Hanshaw — primary (person)
+- Skaff — cosponsor (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2021-02-12** Filed for introduction `filing`
+- **2021-02-12** To Finance `referral-committee`
+- **2021-02-12** Introduced in House `introduction`
+- **2021-02-12** To House Finance `referral-committee`
+- **2021-02-15** Do pass
+- **2021-02-15** Immediate consideration
+- **2021-02-15** Read 1st time `reading-1`
+- **2021-02-15** Dispensed with Constitutional Rule (Roll No. 5)
+- **2021-02-15** Read 2nd time `reading-2`
+- **2021-02-15** Read 3rd time `reading-3`
+- **2021-02-15** Passed House (Roll No. 6) `passage`
+- **2021-02-15** Effective from passage (Roll No. 7)
+- **2021-02-15** Communicated to Senate
+- **2021-02-16** Introduced in Senate `introduction`
+- **2021-02-16** To Finance `referral-committee`
+- **2021-02-16** To Finance `referral-committee`
+- **2021-02-18** Reported do pass `committee-passage`
+- **2021-02-18** Immediate consideration
+- **2021-02-18** Read 1st time `reading-1`
+- **2021-02-18** Constitutional Rule Suspended (Roll No. 12)
+- **2021-02-18** Read 2nd time `reading-2`
+- **2021-02-18** Read 3rd time `reading-3`
+- **2021-02-18** Passed Senate (Roll No. 13) `passage`
+- **2021-02-18** Effective from passage (Roll No. 13)
+- **2021-02-18** Communicated to House
+- **2021-02-18** Completed legislative action
+- **2021-02-19** House received Senate message
+- **2021-02-24** To Governor 2/23/21 - Senate Journal `executive-receipt`
+- **2021-02-24** To Governor 2/23/21 - House Journal `executive-receipt`
+- **2021-02-23** To Governor 2/23/21 `executive-receipt`
+- **2021-02-25** Approved by Governor 2/24/21 - House Journal
+- **2021-02-24** Approved by Governor 2/24/21 `executive-signature`
+- **2021-02-25** Approved by Governor 2/24/21 - Senate Journal
+- **2021-05-20** Chapter 259, Acts, Regular Session, 2021
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/860c105b-ccbb-4b8c-8b5f-87545befb392`. Confidence: reported (aggregated from official West Virginia legislature records).
+