---
type: "Bill"
title: "Updating certain terms in WV Corporation Net Income Tax Act"
description: "Updating certain terms in WV Corporation Net Income Tax Act"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2020"
identifier: "SB 300"
citation: "West Virginia SB 300 (2020)"
classification: ["bill"]
subjects: ["Governor -- Bills Requested By"]
status: "enacted"
primary_sponsors: ["Carmichael"]
version_count: 2
action_count: 34
vote_count: 3
first_action: "2020-01-10"
last_action: "2020-04-14"
source: "openstates"
source_identifier: "ocd-bill/287f408d-1af9-4c0f-a1df-96014dead7f3"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=300&year=2020&sessiontype=RS&btype=bill"
source_hash: "c4add8d1a12599df2ae740001c062d08b9e1fafd78678286a6022cd78efc857b"
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 300 (2020) — Updating certain terms in WV Corporation Net Income Tax Act

## 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=SB300%20ENR.htm&yr=2020&sesstype=RS&i=300)
2. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB300%20INTR.htm&yr=2020&sesstype=RS&i=300)

## Votes

- PASSAGE — **93–0** (pass) · lower
- Passage — **34–0** (pass) · upper
- EFFECT FROM PASSAGE — **93–0** (pass) · lower

## Sponsors

- Carmichael — primary (person)
- Prezioso — cosponsor (person)

## Timeline

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

- **2020-01-19** Filed for introduction `filing`
- **2020-01-10** To Finance `referral-committee`
- **2020-01-10** Introduced in Senate `introduction`
- **2020-01-10** To Finance `referral-committee`
- **2020-01-31** Reported do pass `committee-passage`
- **2020-02-03** On 1st reading
- **2020-02-03** Read 1st time `reading-1`
- **2020-02-04** On 2nd reading
- **2020-02-04** Read 2nd time `reading-2`
- **2020-02-05** On 3rd reading
- **2020-02-05** Read 3rd time `reading-3`
- **2020-02-05** Passed Senate (Roll No. 65) `passage`
- **2020-02-05** Effective from passage (Roll No. 65)
- **2020-02-05** Ordered to House
- **2020-02-06** Introduced in House `introduction`
- **2020-02-06** To Finance `referral-committee`
- **2020-02-06** To House Finance `referral-committee`
- **2020-02-11** Do pass
- **2020-02-12** On 1st reading, Special Calendar
- **2020-02-12** Read 1st time `reading-1`
- **2020-02-13** On 2nd reading, Special Calendar
- **2020-02-13** Read 2nd time `reading-2`
- **2020-02-14** On 3rd reading, Special Calendar
- **2020-02-14** Read 3rd time `reading-3`
- **2020-02-14** Passed House (Roll No. 185) `passage`
- **2020-02-14** Effective from passage (Roll No. 186)
- **2020-02-14** Communicated to Senate
- **2020-02-14** Completed legislative action
- **2020-02-17** House Message received
- **2020-02-25** To Governor 2/25/20 `executive-receipt`
- **2020-02-26** To Governor 2/25/20 - House Journal `executive-receipt`
- **2020-03-02** Approved by Governor 3/2/20 `executive-signature`
- **2020-03-03** Approved by Governor 3/2/20 - House Journal
- **2020-04-14** Chapter 322, Acts, Regular Session, 2020

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/287f408d-1af9-4c0f-a1df-96014dead7f3`. Confidence: reported (aggregated from official West Virginia legislature records).