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/2026/sb-392.md

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+---
+type: "Bill"
+title: "Relating to personal income tax reduction"
+description: "Relating to personal income tax reduction"
+jurisdiction: "us/states/wv"
+legislature: "West Virginia Legislature"
+session: "2026"
+identifier: "SB 392"
+citation: "West Virginia SB 392 (2026)"
+classification: ["bill"]
+subjects: ["Governor -- Bills Requested By", "Taxation"]
+status: "enacted"
+primary_sponsors: ["Smith"]
+version_count: 6
+action_count: 51
+vote_count: 3
+first_action: "2026-01-15"
+last_action: "2026-06-25"
+source: "openstates"
+source_identifier: "ocd-bill/75a65305-0b8c-410a-8657-93950a55ec5c"
+source_url: "https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=392&year=2026&sessiontype=RS&btype=bill"
+source_hash: "76e35e77cde7498c5c7b18264c2bf24b458b7f616c474d72136b4cc38261222b"
+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 392 (2026) — Relating to personal income tax reduction
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb392%20sub1.htm&yr=2026&sesstype=RS&i=392)
+2. **Enrolled Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb392%20sub1%20enr.htm&yr=2026&sesstype=RS&i=392)
+3. **Introduced Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb392%20intr.htm&yr=2026&sesstype=RS&i=392)
+4. **sb392 hfa linville 3-12 _1 reformed adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2026/RS/floor_amends/sb392%20hfa%20linville%203-12%20_1%20reformed%20adopted.htm)
+5. **sb392 hfat criss adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2026/RS/floor_amends/sb392%20hfat%20criss%20adopted.htm)
+6. **sb392 hfin am adopted adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2026/RS/com_amends/sb392%20hfin%20am%20adopted%20adopted.htm)
+
+## Votes
+
+- Passage — **28–4** (pass) · upper
+- HFA HORNBUCKLE 3-12 #1 — **15–80** (fail) · lower
+- PASSAGE — **88–8** (pass) · lower
+
+## Sponsors
+
+- Smith — primary (person)
+- Woelfel — cosponsor (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2026-01-15** Filed for introduction `filing`
+- **2026-01-15** To Finance `referral-committee`
+- **2026-01-15** Introduced in Senate `introduction`
+- **2026-01-15** To Finance `referral-committee`
+- **2026-02-17** Committee substitute reported
+- **2026-02-18** On 1st reading
+- **2026-02-18** Read 1st time `reading-1`
+- **2026-02-19** On 2nd reading
+- **2026-02-19** Read 2nd time `reading-2`
+- **2026-02-20** On 3rd reading
+- **2026-02-20** Read 3rd time `reading-3`
+- **2026-02-20** Passed Senate (Roll No. 163) `passage`
+- **2026-02-20** Ordered to House
+- **2026-02-23** House received Senate message
+- **2026-02-23** Introduced in House `introduction`
+- **2026-02-23** To Finance `referral-committee`
+- **2026-02-23** To House Finance `referral-committee`
+- **2026-03-11** With amendment, do pass `committee-passage`
+- **2026-03-11** Immediate consideration
+- **2026-03-11** Read 1st time `reading-1`
+- **2026-03-12** On 2nd reading, Special Calendar
+- **2026-03-12** Read 2nd time `reading-2`
+- **2026-03-13** On 3rd reading, Special Calendar
+- **2026-03-12** Amendments pending
+- **2026-03-13** Reported by the Clerk
+- **2026-03-13** Amendment reported by the Clerk
+- **2026-03-13** Amendment rejected (Voice vote) `amendment-failure`
+- **2026-03-13** Amendment withdrawn (Voice vote)
+- **2026-03-13** Amendment reported by the Clerk
+- **2026-03-13** Amendment withdrawn (Voice vote)
+- **2026-03-13** Amendment rejected (Roll No. 525) `amendment-failure`
+- **2026-03-13** Amendment reported by the Clerk
+- **2026-03-13** Amendment rejected (Voice vote) `amendment-failure`
+- **2026-03-13** Amendment reported by the Clerk
+- **2026-03-13** Amendment adopted (Voice vote)
+- **2026-03-13** Committee amendment adopted (Voice vote)
+- **2026-03-13** Read 3rd time `reading-3`
+- **2026-03-13** Passed House (Roll No. 526) `passage`
+- **2026-03-13** Title amendment adopted (Voice vote)
+- **2026-03-13** Communicated to Senate
+- **2026-03-14** House Message received
+- **2026-03-14** Senate concurred in House amendments and passed bill (Roll No. 652)
+- **2026-03-14** Senate reconsidered action and passed bill (Roll No. 668)
+- **2026-03-14** Communicated to House
+- **2026-03-14** Completed legislative action
+- **2026-03-18** To Governor 3/18/2026 `executive-receipt`
+- **2026-03-14** To Governor 3/18/2026 - Senate Journal `executive-receipt`
+- **2026-03-31** Approved by Governor 3/31/2026 `executive-signature`
+- **2026-03-14** Approved by Governor 3/31/2026 - Senate Journal `executive-signature`
+- **2026-03-14** Approved by Governor 3/31/2026 - House Journal `executive-signature`
+- **2026-06-25** Chapter 277, Acts, Regular Session, 2026 `became-law`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/75a65305-0b8c-410a-8657-93950a55ec5c`. Confidence: reported (aggregated from official West Virginia legislature records).
+