---
type: "Bill"
title: "Levying tax on pass-through entity's income"
description: "Levying tax on pass-through entity's income"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2023"
identifier: "SB 151"
citation: "West Virginia SB 151 (2023)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Oliverio"]
version_count: 5
action_count: 40
vote_count: 1
first_action: "2023-01-12"
last_action: "2023-05-01"
source: "openstates"
source_identifier: "ocd-bill/9a5e7ad8-b718-4617-a88c-b008ec1838da"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=151&year=2023&sessiontype=RS&btype=bill"
source_hash: "4e266d38c34d5eee69d5908e88ee3928a3a0862b7b3a74bd3bec0e5d7f703651"
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 151 (2023) — Levying tax on pass-through entity's income

## 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=sb151%20sub1.htm&yr=2023&sesstype=RS&i=151)
2. **Enrolled Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=sb151%20sub1%20enr.htm&yr=2023&sesstype=RS&i=151)
3. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=sb151%20intr.htm&yr=2023&sesstype=RS&i=151)
4. **sb151 h fin am _1 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2023/RS/com_amends/sb151 h fin am _1 adopted.htm)
5. **sb151 h fin amt adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2023/RS/com_amends/sb151 h fin amt adopted.htm)

## Votes

- Passage — **33–0** (pass) · upper

## Sponsors

- Oliverio — primary (person)
- Maroney — cosponsor (person)
- Martin — cosponsor (person)
- Nelson — cosponsor (person)
- Trump — cosponsor (person)

## Timeline

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

- **2023-01-12** Filed for introduction `filing`
- **2023-01-12** To Finance `referral-committee`
- **2023-01-12** Introduced in Senate `introduction`
- **2023-01-12** To Finance `referral-committee`
- **2023-02-14** Committee substitute reported
- **2023-02-15** On 1st reading
- **2023-02-15** Read 1st time `reading-1`
- **2023-02-16** On 2nd reading
- **2023-02-16** Read 2nd time `reading-2`
- **2023-02-17** On 3rd reading
- **2023-02-17** Read 3rd time `reading-3`
- **2023-02-17** Passed Senate (Roll No. 198) `passage`
- **2023-02-17** Effective July 1, 2023 (Roll No. 198)
- **2023-02-17** Ordered to House
- **2023-02-20** Introduced in House `introduction`
- **2023-02-20** To Finance `referral-committee`
- **2023-02-20** To House Finance `referral-committee`
- **2023-03-06** With amendment, do pass `committee-passage`
- **2023-03-07** On 1st reading, Special Calendar
- **2023-03-07** Read 1st time `reading-1`
- **2023-03-08** On 2nd reading, Special Calendar
- **2023-03-08** Read 2nd time `reading-2`
- **2023-03-08** Committee amendment adopted (Voice vote)
- **2023-03-09** On 3rd reading, Special Calendar
- **2023-03-09** Read 3rd time `reading-3`
- **2023-03-09** Passed House (Roll No. 592) `passage`
- **2023-03-09** Title amendment adopted (Voice vote)
- **2023-03-09** Communicated to Senate
- **2023-03-10** House Message received
- **2023-03-10** Senate concurred in House amendments and passed bill (Roll No. 489)
- **2023-03-10** Communicated to House
- **2023-03-10** Completed legislative action
- **2023-03-10** Effective ninety days from passage
- **2023-03-16** To Governor 3/16/2023 `executive-receipt`
- **2023-03-11** To Governor 3/16/2023 - Senate Journal `executive-receipt`
- **2023-03-11** To Governor 3/16/2023 - House Journal `executive-receipt`
- **2023-03-28** Approved by Governor 3/28/2023 `executive-signature`
- **2023-03-11** Approved by Governor 3/28/2023 - Senate Journal `executive-signature`
- **2023-03-11** Approved by Governor 3/28/2023 - House Journal `executive-signature`
- **2023-05-01** Chapter 305, Acts, Regular Session, 2023 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9a5e7ad8-b718-4617-a88c-b008ec1838da`. Confidence: reported (aggregated from official West Virginia legislature records).