---
type: "Bill"
title: "Relating generally to Coal Severance Tax Rebate"
description: "Relating generally to Coal Severance Tax Rebate"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2021"
identifier: "SB 718"
citation: "West Virginia SB 718 (2021)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Tarr"]
version_count: 2
action_count: 37
vote_count: 1
first_action: "2021-03-29"
last_action: "2021-05-24"
source: "openstates"
source_identifier: "ocd-bill/71c9e7dd-454d-408d-9e7a-43595da9cfa2"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=718&year=2021&sessiontype=RS&btype=bill"
source_hash: "7ccb743faab608de6ccf3a15a1315cbd8684a4a120ddbee38494021f1b53ebcb"
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 718 (2021) — Relating generally to Coal Severance Tax Rebate

## 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=SB718%20enr.htm&yr=2021&sesstype=RS&i=718)
2. **Originating in Committee** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB718%20ORG.htm&yr=2021&sesstype=RS&i=718)

## Votes

- Passage — **0–0** (fail) · upper

## Sponsors

- Tarr — primary (person)
- Clements — cosponsor (person)
- Hamilton — cosponsor (person)
- Martin — cosponsor (person)
- Nelson — cosponsor (person)
- Roberts — cosponsor (person)
- Swope — cosponsor (person)
- Sypolt — cosponsor (person)

## Timeline

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

- **2021-03-29** Originating in Senate Finance
- **2021-03-29** Reported do pass `committee-passage`
- **2021-03-29** Immediate consideration
- **2021-03-29** Read 1st time `reading-1`
- **2021-03-30** On 2nd reading
- **2021-03-30** Read 2nd time `reading-2`
- **2021-03-31** On 3rd reading
- **2021-03-31** Read 3rd time `reading-3`
- **2021-03-31** Passed Senate (Roll No. 279) `passage`
- **2021-03-31** Effective from passage (Roll No. 279)
- **2021-03-31** Ordered to House
- **2021-04-01** Introduced in House `introduction`
- **2021-04-01** To Finance `referral-committee`
- **2021-04-01** To House Finance `referral-committee`
- **2021-04-05** Do pass
- **2021-04-06** On 1st reading, Special Calendar
- **2021-04-06** Read 1st time `reading-1`
- **2021-04-07** On 2nd reading, Special Calendar
- **2021-04-07** Placed on House Calendar
- **2021-04-09** On 2nd reading, House Calendar
- **2021-04-09** Placed on Special Calender
- **2021-04-09** On 2nd reading, Special Calendar
- **2021-04-09** Read 2nd time `reading-2`
- **2021-04-10** On 3rd reading, Special Calendar
- **2021-04-10** Read 3rd time `reading-3`
- **2021-04-10** Passed House (Roll No. 610) `passage`
- **2021-04-10** Effective from passage (Roll No. 611)
- **2021-04-10** Communicated to Senate
- **2021-04-10** Completed legislative action
- **2021-04-10** House Message received
- **2021-04-16** To Governor 4/16/21 `executive-receipt`
- **2021-04-10** To Governor 4/16/21 - Senate Journal `executive-receipt`
- **2021-04-10** To Governor 4/16/21 - House Journal `executive-receipt`
- **2021-04-28** Approved by Governor 4/28/21 `executive-signature`
- **2021-04-10** Approved by Governor 4/28/21 - Senate Journal
- **2021-04-10** Approved by Governor 4/28/21 - House Journal
- **2021-05-24** Chapter 256, 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/71c9e7dd-454d-408d-9e7a-43595da9cfa2`. Confidence: reported (aggregated from official West Virginia legislature records).