---
type: "Bill"
title: "Relating to business and occupation taxes imposed on certain coal-fired electric generating units"
description: "Relating to business and occupation taxes imposed on certain coal-fired electric generating units"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2020"
identifier: "SB 793"
citation: "West Virginia SB 793 (2020)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Smith"]
version_count: 3
action_count: 37
vote_count: 3
first_action: "2020-02-14"
last_action: "2020-04-14"
source: "openstates"
source_identifier: "ocd-bill/462ad9b7-f479-422f-b98b-f08f517aa8d9"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=793&year=2020&sessiontype=RS&btype=bill"
source_hash: "6fc6ce77d7fbd210b5127af3173a8f139136ce8d058bf179d6b8003a1fbc6cf6"
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 793 (2020) — Relating to business and occupation taxes imposed on certain coal-fired electric generating units

## 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=SB793%20SUB1.htm&yr=2020&sesstype=RS&i=793)
2. **Enrolled Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB793%20SUB1%20ENR.htm&yr=2020&sesstype=RS&i=793)
3. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB793%20INTR.htm&yr=2020&sesstype=RS&i=793)

## Votes

- Passage — **34–0** (pass) · upper
- PASSAGE — **78–21** (pass) · lower
- PASSAGE — **80–17** (pass) · lower

## Sponsors

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

## Timeline

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

- **2020-02-14** Filed for introduction `filing`
- **2020-02-14** To Finance `referral-committee`
- **2020-02-14** Introduced in Senate `introduction`
- **2020-02-14** To Finance `referral-committee`
- **2020-02-20** Committee substitute reported
- **2020-02-21** On 1st reading
- **2020-02-21** Read 1st time `reading-1`
- **2020-02-24** On 2nd reading
- **2020-02-24** Read 2nd time `reading-2`
- **2020-02-25** On 3rd reading
- **2020-02-25** Read 3rd time `reading-3`
- **2020-02-25** Passed Senate (Roll No. 261) `passage`
- **2020-02-25** Effective July 1, 2020 (Roll No. 261)
- **2020-02-25** Ordered to House
- **2020-02-26** Introduced in House `introduction`
- **2020-02-26** To Finance `referral-committee`
- **2020-02-26** To House Finance `referral-committee`
- **2020-03-02** Do pass
- **2020-03-03** On 1st reading, Special Calendar
- **2020-03-03** Read 1st time `reading-1`
- **2020-03-04** On 2nd reading, Special Calendar
- **2020-03-04** Read 2nd time `reading-2`
- **2020-03-05** On 3rd reading, Special Calendar
- **2020-03-05** Read 3rd time `reading-3`
- **2020-03-05** Passed House (Roll No. 585) `passage`
- **2020-03-05** House reconsidered its action
- **2020-03-05** Passed House (Roll No. 586) `passage`
- **2020-03-05** Communicated to Senate
- **2020-03-05** Completed legislative action
- **2020-03-06** House Message received
- **2020-03-18** To Governor 3/18/20 `executive-receipt`
- **2020-03-07** To Governor 3/18/20 - Senate Journal `executive-receipt`
- **2020-03-07** To Governor 3/18/20 - House Journal `executive-receipt`
- **2020-03-25** Approved by Governor 3/25/20 `executive-signature`
- **2020-03-07** Approved by Governor 3/25/20 - Senate Journal
- **2020-03-07** Approved by Governor 3/25/20 - House Journal
- **2020-04-14** Chapter 328, 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/462ad9b7-f479-422f-b98b-f08f517aa8d9`. Confidence: reported (aggregated from official West Virginia legislature records).