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

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---
type: "Bill"
title: "Authorizing Department of Revenue to promulgate legislative rules"
description: "Authorizing Department of Revenue to promulgate legislative rules"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2021"
identifier: "SB 160"
citation: "West Virginia SB 160 (2021)"
classification: ["bill"]
subjects: ["Legislature--Rule Making"]
status: "enacted"
primary_sponsors: ["Sypolt"]
version_count: 5
action_count: 42
vote_count: 1
first_action: "2021-02-11"
last_action: "2021-05-24"
source: "openstates"
source_identifier: "ocd-bill/fb7fc79f-0684-443c-ae6a-9a50035a9eee"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=160&year=2021&sessiontype=RS&btype=bill"
source_hash: "bdfee459d61c1d7120a80367e64b4a676f4aea37d7334cb269ac1ce2548390f9"
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 SB 160 (2021) — Authorizing Department of Revenue to promulgate legislative rules
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB160%20SUB1.htm&yr=2021&sesstype=RS&i=160)
2. **Enrolled Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB160%20SUB1%20ENR.htm&yr=2021&sesstype=RS&i=160)
3. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB160%20INTR.htm&yr=2021&sesstype=RS&i=160)
4. **SB160 H GO AM _1 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2021/RS/com_amends/SB160 H GO AM _1 adopted.htm)
5. **SB160 H GOV AMT _1 3-7 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2021/RS/com_amends/SB160 H GOV AMT _1 3-7 adopted.htm)
## Votes
- Passage — **0–0** (fail) · upper
## Sponsors
- Sypolt — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-02-11** Filed for introduction `filing`
- **2021-02-11** To Judiciary `referral-committee`
- **2021-02-11** Introduced in Senate `introduction`
- **2021-02-11** To Judiciary `referral-committee`
- **2021-02-25** Committee substitute reported
- **2021-02-26** On 1st reading
- **2021-02-26** Read 1st time `reading-1`
- **2021-03-01** On 2nd reading
- **2021-03-01** Read 2nd time `reading-2`
- **2021-03-02** On 3rd reading
- **2021-03-02** Read 3rd time `reading-3`
- **2021-03-02** Passed Senate (Roll No. 59) `passage`
- **2021-03-02** Effective from passage (Roll No. 59)
- **2021-03-02** Ordered to House
- **2021-03-03** Introduced in House `introduction`
- **2021-03-03** To Government Organization `referral-committee`
- **2021-03-03** To House Government Organization `referral-committee`
- **2021-03-17** With amendment, do pass `committee-passage`
- **2021-03-18** On 1st reading, Special Calendar
- **2021-03-18** Read 1st time `reading-1`
- **2021-03-19** On 2nd reading, Special Calendar
- **2021-03-19** Read 2nd time `reading-2`
- **2021-03-19** Committee amendment adopted (Voice vote)
- **2021-03-22** On 3rd reading, Special Calendar
- **2021-03-22** Read 3rd time `reading-3`
- **2021-03-22** Passed House (Roll No. 234) `passage`
- **2021-03-22** Title amendment adopted (Voice vote)
- **2021-03-22** Effective from passage (Roll No. 235)
- **2021-03-22** Communicated to Senate
- **2021-03-23** House Message received
- **2021-03-23** Senate concurred in House amendments and passed bill (Roll No. 169)
- **2021-03-23** Effective from passage (Roll No. 169)
- **2021-03-23** Communicated to House
- **2021-03-23** Completed legislative action
- **2021-03-24** House received Senate message
- **2021-03-25** To Governor 3/25/21 - House Journal `executive-receipt`
- **2021-03-25** To Governor 3/25/21 `executive-receipt`
- **2021-03-26** To Governor 3/25/21 - Senate Journal `executive-receipt`
- **2021-03-31** Approved by Governor 3/31/21 `executive-signature`
- **2021-04-01** Approved by Governor 3/31/21 - Senate Journal
- **2021-04-01** Approved by Governor 3/31/21 - House Journal
- **2021-05-24** Chapter 173, 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/fb7fc79f-0684-443c-ae6a-9a50035a9eee`. Confidence: reported (aggregated from official West Virginia legislature records).