---
type: "Bill"
title: "Relating to annual legislative review of economic development tax credit"
description: "Relating to annual legislative review of economic development tax credit"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2019"
identifier: "SB 421"
citation: "West Virginia SB 421 (2019)"
classification: ["bill"]
subjects: ["Economic Development"]
status: "enacted"
primary_sponsors: ["Smith"]
version_count: 2
action_count: 34
vote_count: 2
first_action: "2019-01-24"
last_action: "2019-04-16"
source: "openstates"
source_identifier: "ocd-bill/31d36047-bef6-4aee-97da-abf3a8601911"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=421&year=2019&sessiontype=RS&btype=bill"
source_hash: "209340ee760e3d67aff56cf61cfacfd0359a4d968e1759a9a3ea1f635bf96aaf"
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 421 (2019) — Relating to annual legislative review of economic development tax credit

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Enrolled Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB421%20ENR.htm&yr=2019&sesstype=RS&i=421)
2. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB421%20INTR.htm&yr=2019&sesstype=RS&i=421)

## Votes

- Passage — **34–0** (pass) · upper
- PASSAGE — **99–1** (pass) · lower

## Sponsors

- Smith — primary (person)
- Cline — cosponsor (person)
- Maroney — cosponsor (person)
- Sypolt — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-01-24** Filed for introduction `filing`
- **2019-01-24** To Finance `referral-committee`
- **2019-01-24** Introduced in Senate `introduction`
- **2019-01-24** To Finance `referral-committee`
- **2019-02-21** Reported do pass `committee-passage`
- **2019-02-22** On 1st reading
- **2019-02-22** Read 1st time `reading-1`
- **2019-02-23** On 2nd reading
- **2019-02-23** Read 2nd time `reading-2`
- **2019-02-25** On 3rd reading
- **2019-02-25** Read 3rd time `reading-3`
- **2019-02-25** Passed Senate (Roll No. 217) `passage`
- **2019-02-25** Ordered to House
- **2019-02-26** Introduced in House `introduction`
- **2019-02-26** To Finance `referral-committee`
- **2019-02-26** To House Finance `referral-committee`
- **2019-03-04** Do pass
- **2019-03-05** On 1st reading, Special Calendar
- **2019-03-05** Read 1st time `reading-1`
- **2019-03-06** On 2nd reading, Special Calendar
- **2019-03-06** Read 2nd time `reading-2`
- **2019-03-07** On 3rd reading, Special Calendar
- **2019-03-07** Read 3rd time `reading-3`
- **2019-03-07** Passed House (Roll No. 527) `passage`
- **2019-03-07** Communicated to Senate
- **2019-03-07** Completed legislative action
- **2019-03-08** House Message received
- **2019-03-22** To Governor 3/22/19 `executive-receipt`
- **2019-03-09** To Governor 3/22/19 - Senate Journal `executive-receipt`
- **2019-03-09** To Governor 3/22/19 - House Journal `executive-receipt`
- **2019-03-22** Approved by Governor 3/22/19 `executive-signature`
- **2019-03-09** Approved by Governor 3/22/19 - Senate Journal
- **2019-03-09** Approved by Governor 3/22/19 - House Journal
- **2019-04-16** Chapter 86, Acts, Regular Session, 2019

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/31d36047-bef6-4aee-97da-abf3a8601911`. Confidence: reported (aggregated from official West Virginia legislature records).