---
type: "Bill"
title: "Relating to health care provider tax"
description: "Relating to health care provider tax"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2021"
identifier: "SB 397"
citation: "West Virginia SB 397 (2021)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Maroney"]
version_count: 3
action_count: 42
vote_count: 2
first_action: "2021-02-23"
last_action: "2021-05-24"
source: "openstates"
source_identifier: "ocd-bill/cfb1321a-8012-4f59-8058-59f76e8d7854"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=397&year=2021&sessiontype=RS&btype=bill"
source_hash: "c778344be2a119b2116443a8ddabd7967390e6d6957b677cee8be7513c20b26e"
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 397 (2021) — Relating to health care provider tax

## 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=SB397%20ENR.htm&yr=2021&sesstype=RS&i=397)
2. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB397%20INTR.htm&yr=2021&sesstype=RS&i=397)
3. **SB397 HFIN AMT 4-1 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2021/RS/com_amends/SB397 HFIN AMT 4-1 adopted.htm)

## Votes

- Passage — **0–0** (fail) · upper
- Passage — **0–0** (fail) · upper

## Sponsors

- Maroney — primary (person)

## Timeline

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

- **2021-02-23** Filed for introduction `filing`
- **2021-02-23** To Finance `referral-committee`
- **2021-02-23** Introduced in Senate `introduction`
- **2021-02-23** To Finance `referral-committee`
- **2021-03-03** Reported do pass `committee-passage`
- **2021-03-04** On 1st reading
- **2021-03-04** Read 1st time `reading-1`
- **2021-03-05** On 2nd reading
- **2021-03-05** Read 2nd time `reading-2`
- **2021-03-08** On 3rd reading
- **2021-03-08** Read 3rd time `reading-3`
- **2021-03-08** Passed Senate (Roll No. 89) `passage`
- **2021-03-08** Effective from passage (Roll No. 89)
- **2021-03-08** Ordered to House
- **2021-03-09** Introduced in House `introduction`
- **2021-03-09** To Finance `referral-committee`
- **2021-03-09** To House Finance `referral-committee`
- **2021-04-01** With title amendment, do pass
- **2021-04-02** On 1st reading, Special Calendar
- **2021-04-02** Read 1st time `reading-1`
- **2021-04-05** On 2nd reading, Special Calendar
- **2021-04-05** Read 2nd time `reading-2`
- **2021-04-06** On 3rd reading, Special Calendar
- **2021-04-06** Read 3rd time `reading-3`
- **2021-04-06** Passed House (Roll No. 457) `passage`
- **2021-04-06** Title amendment adopted (Voice vote)
- **2021-04-06** Effective from passage (Roll No. 458)
- **2021-04-06** Communicated to Senate
- **2021-04-07** House Message received
- **2021-04-07** Senate concurred in House title amendment (Voice vote)
- **2021-04-07** Passed Senate (Roll No. 335) `passage`
- **2021-04-07** Effective from passage (Roll No. 335)
- **2021-04-07** Communicated to House
- **2021-04-07** Completed legislative action
- **2021-04-07** House received Senate message
- **2021-04-14** To Governor 4/14/21 `executive-receipt`
- **2021-04-10** To Governor 4/14/21 - Senate Journal `executive-receipt`
- **2021-04-10** To Governor 4/14/21 - House Journal `executive-receipt`
- **2021-04-21** Approved by Governor 4/21/21 `executive-signature`
- **2021-04-10** Approved by Governor 4/21/21 - Senate Journal
- **2021-04-10** Approved by Governor 4/21/21 - House Journal
- **2021-05-24** Chapter 250, 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/cfb1321a-8012-4f59-8058-59f76e8d7854`. Confidence: reported (aggregated from official West Virginia legislature records).