---
type: "Bill"
title: "Tax reduction for arms and ammo manufacturing"
description: "Tax reduction for arms and ammo manufacturing"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2021"
identifier: "HB 2499"
citation: "West Virginia HB 2499 (2021)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Howell"]
version_count: 4
action_count: 40
vote_count: 1
first_action: "2021-02-15"
last_action: "2021-05-20"
source: "openstates"
source_identifier: "ocd-bill/d87d3cdd-a0f7-4d7c-9b0d-68f6b7582fe4"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=2499&year=2021&sessiontype=RS&btype=bill"
source_hash: "d2c11a174b0e98294e2feaad1450e7ad0976b31e51b366bb1a91996c7f952615"
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 2499 (2021) — Tax reduction for arms and ammo manufacturing

## 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=HB2499%20SUB.htm&yr=2021&sesstype=RS&i=2499)
2. **Enrolled Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=HB2499%20SUB%20ENR.htm&yr=2021&sesstype=RS&i=2499)
3. **HB2499 S FIN AM _1 3-25 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2021/RS/com_amends/HB2499 S FIN AM _1 3-25 adopted.htm)
4. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=HB2499%20INTR.htm&yr=2021&sesstype=RS&i=2499)

## Votes

- Passage — **0–0** (fail) · upper

## Sponsors

- Howell — primary (person)
- Ellington — cosponsor (person)
- Foster — cosponsor (person)
- Hamrick — cosponsor (person)
- Hanshaw — cosponsor (person)
- Horst — cosponsor (person)
- Householder — cosponsor (person)
- Kessinger — cosponsor (person)
- Linville — cosponsor (person)
- Steele — cosponsor (person)
- Ward, B. — cosponsor (person)

## Timeline

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

- **2021-02-15** Filed for introduction `filing`
- **2021-02-15** To Finance `referral-committee`
- **2021-02-15** Introduced in House `introduction`
- **2021-02-15** To House Finance `referral-committee`
- **2021-03-16** By substitute, do pass
- **2021-03-17** On 1st reading, Special Calendar
- **2021-03-17** Read 1st time `reading-1`
- **2021-03-18** On 2nd reading, Special Calendar
- **2021-03-18** Read 2nd time `reading-2`
- **2021-03-19** On 3rd reading, Special Calendar
- **2021-03-19** Read 3rd time `reading-3`
- **2021-03-19** Passed House (Roll No. 222) `passage`
- **2021-03-19** Communicated to Senate
- **2021-03-22** Introduced in Senate `introduction`
- **2021-03-22** To Finance `referral-committee`
- **2021-03-22** To Finance `referral-committee`
- **2021-03-26** Reported do pass, with amendments `committee-passage`
- **2021-03-27** On 1st reading
- **2021-03-27** Read 1st time `reading-1`
- **2021-03-29** On 2nd reading
- **2021-03-29** Laid over on 2nd reading 3/29/21
- **2021-03-30** Read 2nd time `reading-2`
- **2021-03-30** Committee amendments adopted (Voice vote)
- **2021-03-30** Floor amendment rejected (Roll No. 259)
- **2021-03-31** On 3rd reading
- **2021-03-31** Read 3rd time `reading-3`
- **2021-03-31** Passed Senate (Roll No. 287) `passage`
- **2021-03-31** Senate requests House to concur
- **2021-04-01** House received Senate message
- **2021-04-01** House concurred in Senate amendment and passed bill (Roll No. 393)
- **2021-04-01** Communicated to Senate
- **2021-04-01** Completed legislative action
- **2021-04-02** House Message received
- **2021-04-02** To Governor 4/2/21 - Senate Journal `executive-receipt`
- **2021-04-05** To Governor 4/2/21 - House Journal `executive-receipt`
- **2021-04-02** To Governor 4/2/21 `executive-receipt`
- **2021-04-08** Approved by Governor 4/8/21 - Senate Journal
- **2021-04-08** Approved by Governor 4/8/21 - House Journal
- **2021-04-08** Approved by Governor 4/8/21 `executive-signature`
- **2021-05-20** Chapter 260, 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/d87d3cdd-a0f7-4d7c-9b0d-68f6b7582fe4`. Confidence: reported (aggregated from official West Virginia legislature records).