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/sb-151.md

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+---
+type: "Bill"
+title: "Levying tax on pass-through entity's income"
+description: "Levying tax on pass-through entity's income"
+jurisdiction: "us/states/wv"
+legislature: "West Virginia Legislature"
+session: "2023"
+identifier: "SB 151"
+citation: "West Virginia SB 151 (2023)"
+classification: ["bill"]
+subjects: ["Taxation"]
+status: "enacted"
+primary_sponsors: ["Oliverio"]
+version_count: 5
+action_count: 40
+vote_count: 1
+first_action: "2023-01-12"
+last_action: "2023-05-01"
+source: "openstates"
+source_identifier: "ocd-bill/9a5e7ad8-b718-4617-a88c-b008ec1838da"
+source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=151&year=2023&sessiontype=RS&btype=bill"
+source_hash: "4e266d38c34d5eee69d5908e88ee3928a3a0862b7b3a74bd3bec0e5d7f703651"
+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 151 (2023) — Levying tax on pass-through entity's income
+
+## 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=sb151%20sub1.htm&yr=2023&sesstype=RS&i=151)
+2. **Enrolled Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=sb151%20sub1%20enr.htm&yr=2023&sesstype=RS&i=151)
+3. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=sb151%20intr.htm&yr=2023&sesstype=RS&i=151)
+4. **sb151 h fin am _1 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2023/RS/com_amends/sb151 h fin am _1 adopted.htm)
+5. **sb151 h fin amt adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2023/RS/com_amends/sb151 h fin amt adopted.htm)
+
+## Votes
+
+- Passage — **33–0** (pass) · upper
+
+## Sponsors
+
+- Oliverio — primary (person)
+- Maroney — cosponsor (person)
+- Martin — cosponsor (person)
+- Nelson — cosponsor (person)
+- Trump — cosponsor (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2023-01-12** Filed for introduction `filing`
+- **2023-01-12** To Finance `referral-committee`
+- **2023-01-12** Introduced in Senate `introduction`
+- **2023-01-12** To Finance `referral-committee`
+- **2023-02-14** Committee substitute reported
+- **2023-02-15** On 1st reading
+- **2023-02-15** Read 1st time `reading-1`
+- **2023-02-16** On 2nd reading
+- **2023-02-16** Read 2nd time `reading-2`
+- **2023-02-17** On 3rd reading
+- **2023-02-17** Read 3rd time `reading-3`
+- **2023-02-17** Passed Senate (Roll No. 198) `passage`
+- **2023-02-17** Effective July 1, 2023 (Roll No. 198)
+- **2023-02-17** Ordered to House
+- **2023-02-20** Introduced in House `introduction`
+- **2023-02-20** To Finance `referral-committee`
+- **2023-02-20** To House Finance `referral-committee`
+- **2023-03-06** With amendment, do pass `committee-passage`
+- **2023-03-07** On 1st reading, Special Calendar
+- **2023-03-07** Read 1st time `reading-1`
+- **2023-03-08** On 2nd reading, Special Calendar
+- **2023-03-08** Read 2nd time `reading-2`
+- **2023-03-08** Committee amendment adopted (Voice vote)
+- **2023-03-09** On 3rd reading, Special Calendar
+- **2023-03-09** Read 3rd time `reading-3`
+- **2023-03-09** Passed House (Roll No. 592) `passage`
+- **2023-03-09** Title amendment adopted (Voice vote)
+- **2023-03-09** Communicated to Senate
+- **2023-03-10** House Message received
+- **2023-03-10** Senate concurred in House amendments and passed bill (Roll No. 489)
+- **2023-03-10** Communicated to House
+- **2023-03-10** Completed legislative action
+- **2023-03-10** Effective ninety days from passage
+- **2023-03-16** To Governor 3/16/2023 `executive-receipt`
+- **2023-03-11** To Governor 3/16/2023 - Senate Journal `executive-receipt`
+- **2023-03-11** To Governor 3/16/2023 - House Journal `executive-receipt`
+- **2023-03-28** Approved by Governor 3/28/2023 `executive-signature`
+- **2023-03-11** Approved by Governor 3/28/2023 - Senate Journal `executive-signature`
+- **2023-03-11** Approved by Governor 3/28/2023 - House Journal `executive-signature`
+- **2023-05-01** Chapter 305, 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/9a5e7ad8-b718-4617-a88c-b008ec1838da`. Confidence: reported (aggregated from official West Virginia legislature records).
+