---
type: "Bill"
title: "Updating the meaning of federal taxable income and certain other terms used in the West Virginia Corporation Net Income Tax Act"
description: "Updating the meaning of federal taxable income and certain other terms used in the West Virginia Corporation Net Income Tax Act"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2021"
identifier: "HB 2359"
citation: "West Virginia HB 2359 (2021)"
classification: ["bill"]
subjects: ["Governor -- Bills Requested By"]
status: "enacted"
primary_sponsors: ["Hanshaw"]
version_count: 2
action_count: 34
vote_count: 1
first_action: "2021-02-12"
last_action: "2021-05-20"
source: "openstates"
source_identifier: "ocd-bill/860c105b-ccbb-4b8c-8b5f-87545befb392"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=2359&year=2021&sessiontype=RS&btype=bill"
source_hash: "10ae53f0cb11f0b2e81da56b1e501950f0bf89b92f131e1aa3e4a62fdcf5403a"
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 HB 2359 (2021) — Updating the meaning of federal taxable income and certain other terms used in the West Virginia 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=HB2359%20ENR.htm&yr=2021&sesstype=RS&i=2359)
2. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=HB2359%20INTR.htm&yr=2021&sesstype=RS&i=2359)

## Votes

- Passage — **0–0** (fail) · upper

## Sponsors

- Hanshaw — primary (person)
- Skaff — cosponsor (person)

## Timeline

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

- **2021-02-12** Filed for introduction `filing`
- **2021-02-12** To Finance `referral-committee`
- **2021-02-12** Introduced in House `introduction`
- **2021-02-12** To House Finance `referral-committee`
- **2021-02-15** Do pass
- **2021-02-15** Immediate consideration
- **2021-02-15** Read 1st time `reading-1`
- **2021-02-15** Dispensed with Constitutional Rule (Roll No. 5)
- **2021-02-15** Read 2nd time `reading-2`
- **2021-02-15** Read 3rd time `reading-3`
- **2021-02-15** Passed House (Roll No. 6) `passage`
- **2021-02-15** Effective from passage (Roll No. 7)
- **2021-02-15** Communicated to Senate
- **2021-02-16** Introduced in Senate `introduction`
- **2021-02-16** To Finance `referral-committee`
- **2021-02-16** To Finance `referral-committee`
- **2021-02-18** Reported do pass `committee-passage`
- **2021-02-18** Immediate consideration
- **2021-02-18** Read 1st time `reading-1`
- **2021-02-18** Constitutional Rule Suspended (Roll No. 12)
- **2021-02-18** Read 2nd time `reading-2`
- **2021-02-18** Read 3rd time `reading-3`
- **2021-02-18** Passed Senate (Roll No. 13) `passage`
- **2021-02-18** Effective from passage (Roll No. 13)
- **2021-02-18** Communicated to House
- **2021-02-18** Completed legislative action
- **2021-02-19** House received Senate message
- **2021-02-24** To Governor 2/23/21 - Senate Journal `executive-receipt`
- **2021-02-24** To Governor 2/23/21 - House Journal `executive-receipt`
- **2021-02-23** To Governor 2/23/21 `executive-receipt`
- **2021-02-25** Approved by Governor 2/24/21 - House Journal
- **2021-02-24** Approved by Governor 2/24/21 `executive-signature`
- **2021-02-25** Approved by Governor 2/24/21 - Senate Journal
- **2021-05-20** Chapter 259, Acts, Regular Session, 2021

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/860c105b-ccbb-4b8c-8b5f-87545befb392`. Confidence: reported (aggregated from official West Virginia legislature records).