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/2023/hb-2821.md

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+---
+type: "Bill"
+title: "Relating to taxation of gambling and lottery winnings"
+description: "Relating to taxation of gambling and lottery winnings"
+jurisdiction: "us/states/wv"
+legislature: "West Virginia Legislature"
+session: "2023"
+identifier: "HB 2821"
+citation: "West Virginia HB 2821 (2023)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Cannon"]
+version_count: 6
+action_count: 38
+vote_count: 1
+first_action: "2023-01-19"
+last_action: "2023-05-01"
+source: "openstates"
+source_identifier: "ocd-bill/caffc2ef-0246-4567-ba7e-133b877f774e"
+source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=2821&year=2023&sessiontype=RS&btype=bill"
+source_hash: "eb6a0378ef45ba60b5d831acd71ed57ef5502079b7dc50982fa08e1efe557a4c"
+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 2821 (2023) — Relating to taxation of gambling and lottery winnings
+
+## 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=hb2821%20sub.htm&yr=2023&sesstype=RS&i=2821)
+2. **Engrossed Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=hb2821%20sub%20eng.htm&yr=2023&sesstype=RS&i=2821)
+3. **Enrolled Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=hb2821%20sub%20enr.htm&yr=2023&sesstype=RS&i=2821)
+4. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=hb2821%20intr.htm&yr=2023&sesstype=RS&i=2821)
+5. **hb2821 hfa capito 2-13 _1 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2023/RS/floor_amends/hb2821 hfa capito 2-13 _1 adopted.htm)
+6. **hb2821 hfat criss 2-15 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2023/RS/floor_amends/hb2821 hfat criss 2-15 adopted.htm)
+
+## Votes
+
+- Passage — **23–9** (pass) · upper
+
+## Sponsors
+
+- Cannon — primary (person)
+- Espinosa — cosponsor (person)
+- Fluharty — cosponsor (person)
+- Nestor — cosponsor (person)
+- Riley — cosponsor (person)
+- Steele — cosponsor (person)
+- Storch — cosponsor (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2023-01-19** Filed for introduction `filing`
+- **2023-01-19** To Judiciary then Finance `referral-committee`
+- **2023-01-19** Introduced in House `introduction`
+- **2023-01-19** To House Judiciary `referral-committee`
+- **2023-02-02** With amendment, do pass, but first to Finance `committee-passage`
+- **2023-02-02** To House Finance `referral-committee`
+- **2023-02-10** By substitute, do pass
+- **2023-02-13** On 1st reading, Special Calendar
+- **2023-02-13** Read 1st time `reading-1`
+- **2023-02-14** On 2nd reading, Special Calendar
+- **2023-02-14** Read 2nd time `reading-2`
+- **2023-02-14** Amendment adopted (Voice vote)
+- **2023-02-15** On 3rd reading, Special Calendar
+- **2023-02-15** Read 3rd time `reading-3`
+- **2023-02-15** Passed House (Roll No. 152) `passage`
+- **2023-02-15** Title amendment adopted (Voice vote)
+- **2023-02-15** Communicated to Senate
+- **2023-02-16** Introduced in Senate `introduction`
+- **2023-02-16** To Finance `referral-committee`
+- **2023-02-16** To Finance `referral-committee`
+- **2023-03-07** Reported do pass `committee-passage`
+- **2023-03-07** Immediate consideration
+- **2023-03-07** Read 1st time `reading-1`
+- **2023-03-08** On 2nd reading
+- **2023-03-08** Read 2nd time `reading-2`
+- **2023-03-09** On 3rd reading
+- **2023-03-09** Read 3rd time `reading-3`
+- **2023-03-09** Passed Senate (Roll No. 455) `passage`
+- **2023-03-09** Communicated to House
+- **2023-03-09** Completed legislative action
+- **2023-03-11** House received Senate message
+- **2023-03-11** To Governor 3/22/2023 - Senate Journal `executive-receipt`
+- **2023-03-11** To Governor 3/22/2023 - House Journal `executive-receipt`
+- **2023-03-22** To Governor 3/22/2023 `executive-receipt`
+- **2023-03-11** Approved by Governor 3/29/2023 - House Journal `executive-signature`
+- **2023-03-29** Approved by Governor 3/29/2023 `executive-signature`
+- **2023-03-11** Approved by Governor 3/29/2023 - Senate Journal `executive-signature`
+- **2023-05-01** Chapter 317, Acts, Regular Session, 2023 `became-law`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/caffc2ef-0246-4567-ba7e-133b877f774e`. Confidence: reported (aggregated from official West Virginia legislature records).
+