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-393.md

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+---
+type: "Bill"
+title: "Updating corporate net income tax definitions"
+description: "Updating corporate net income tax definitions"
+jurisdiction: "us/states/wv"
+legislature: "West Virginia Legislature"
+session: "2026"
+identifier: "SB 393"
+citation: "West Virginia SB 393 (2026)"
+classification: ["bill"]
+subjects: ["Governor -- Bills Requested By", "Taxation"]
+status: "enacted"
+primary_sponsors: ["Smith"]
+version_count: 2
+action_count: 35
+vote_count: 3
+first_action: "2026-01-15"
+last_action: "2026-06-25"
+source: "openstates"
+source_identifier: "ocd-bill/d39a81ea-769e-4219-9282-aaffd702e5d5"
+source_url: "https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=393&year=2026&sessiontype=RS&btype=bill"
+source_hash: "9ce284bcfbc6e0323bca82b28f6485d5134ffdb112ed700f3fe7db68d188a636"
+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 393 (2026) — Updating corporate net income tax definitions
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Enrolled Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb393%20enr.htm&yr=2026&sesstype=RS&i=393)
+2. **Introduced Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb393%20intr.htm&yr=2026&sesstype=RS&i=393)
+
+## Votes
+
+- Passage — **32–0** (pass) · upper
+- EFFECT FROM PASSAGE — **94–0** (pass) · lower
+- PASSAGE — **94–0** (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`
+- **2026-02-10** Reported do pass `committee-passage`
+- **2026-02-11** On 1st reading
+- **2026-02-11** Read 1st time `reading-1`
+- **2026-02-12** On 2nd reading
+- **2026-02-12** Read 2nd time `reading-2`
+- **2026-02-13** On 3rd reading
+- **2026-02-13** Read 3rd time `reading-3`
+- **2026-02-13** Passed Senate (Roll No. 74) `passage`
+- **2026-02-13** Effective from passage (Roll No. 75)
+- **2026-02-13** Ordered to House
+- **2026-02-16** House received Senate message
+- **2026-02-16** Introduced in House `introduction`
+- **2026-02-16** To Finance `referral-committee`
+- **2026-02-16** To House Finance `referral-committee`
+- **2026-02-18** Do pass
+- **2026-02-19** On 1st reading, Special Calendar
+- **2026-02-19** Read 1st time `reading-1`
+- **2026-02-20** On 2nd reading, Special Calendar
+- **2026-02-20** Read 2nd time `reading-2`
+- **2026-02-23** On 3rd reading, Special Calendar
+- **2026-02-24** Read 3rd time `reading-3`
+- **2026-02-23** Passed House (Roll No. 154) `passage`
+- **2026-02-23** Effective from passage (Roll No. 155)
+- **2026-02-23** Communicated to Senate
+- **2026-02-23** Completed legislative action
+- **2026-02-24** House Message received
+- **2026-02-25** To Governor 2/24/2026 - House Journal `executive-receipt`
+- **2026-02-24** To Governor 2/24/2026 `executive-receipt`
+- **2026-03-02** Approved by Governor 3/2/2026 - House Journal `executive-signature`
+- **2026-03-02** Approved by Governor 3/2/2026 `executive-signature`
+- **2026-06-25** Chapter 278, 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/d39a81ea-769e-4219-9282-aaffd702e5d5`. Confidence: reported (aggregated from official West Virginia legislature records).
+