---
type: "Bill"
title: "Relating to Critical Materials Manufacturing Tax"
description: "Relating to Critical Materials Manufacturing Tax"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2024"
identifier: "HB 4971"
citation: "West Virginia HB 4971 (2024)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Criss"]
version_count: 5
action_count: 40
vote_count: 4
first_action: "2024-01-22"
last_action: "2024-04-22"
source: "openstates"
source_identifier: "ocd-bill/cf069ee9-734f-4792-b042-c7902bfbc701"
source_url: "https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=4971&year=2024&sessiontype=RS&btype=bill"
source_hash: "83acfcf235f8394f18d53a8fc62557057b581ca96005bc3fe89e5e709ed10705"
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 4971 (2024) — Relating to Critical Materials Manufacturing Tax

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4971%20sub.htm&yr=2024&sesstype=RS&i=4971)
2. **Enrolled Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4971%20sub%20enr.htm&yr=2024&sesstype=RS&i=4971)
3. **Introduced Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4971%20intr.htm&yr=2024&sesstype=RS&i=4971)
4. **hb4971 s fin am _1 3-1 adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2024/RS/com_amends/hb4971%20s%20fin%20am%20_1%203-1%20adopted.htm)
5. **hb4971 s fin amt _1 3-4 adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2024/RS/com_amends/hb4971%20s%20fin%20amt%20_1%203-4%20adopted.htm)

## Votes

- Passage — **34–0** (pass) · upper
- PASSAGE-SENATE AMENDED HB — **94–3** (pass) · lower
- EFFECT July 01, 2025 — **96–1** (pass) · lower
- PASSAGE — **96–1** (pass) · lower

## Sponsors

- Criss — primary (person)
- Anderson — cosponsor (person)
- Cooper — cosponsor (person)
- Fehrenbacher — cosponsor (person)
- Hansen — cosponsor (person)
- Heckert — cosponsor (person)
- Horst — cosponsor (person)
- Hott — cosponsor (person)
- Street — cosponsor (person)
- Young — cosponsor (person)

## Timeline

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

- **2024-01-22** Filed for introduction `filing`
- **2024-01-22** To Finance `referral-committee`
- **2024-01-22** Introduced in House `introduction`
- **2024-01-22** To House Finance `referral-committee`
- **2024-02-15** By substitute, do pass
- **2024-02-16** On 1st reading, Special Calendar
- **2024-02-16** Read 1st time `reading-1`
- **2024-02-19** On 2nd reading, Special Calendar
- **2024-02-19** Read 2nd time `reading-2`
- **2024-02-20** On 3rd reading, Special Calendar
- **2024-02-20** Read 3rd time `reading-3`
- **2024-02-20** Passed House (Roll No. 232) `passage`
- **2024-02-20** Communicated to Senate
- **2024-02-21** Introduced in Senate `introduction`
- **2024-02-21** To Finance `referral-committee`
- **2024-02-21** To Finance `referral-committee`
- **2024-03-04** Reported do pass, with amendment and title amendment `committee-passage`
- **2024-03-04** Immediate consideration
- **2024-03-04** Read 1st time `reading-1`
- **2024-03-05** On 2nd reading
- **2024-03-05** Read 2nd time `reading-2`
- **2024-03-05** Committee amendment adopted (Voice vote)
- **2024-03-06** On 3rd reading
- **2024-03-06** Read 3rd time `reading-3`
- **2024-03-06** Passed Senate with amended title (Roll No. 385) `passage`
- **2024-03-06** Effective July 1, 2025 (Roll No. 385)
- **2024-03-06** Senate requests House to concur
- **2024-03-07** House received Senate message
- **2024-03-07** House concurred in Senate amendment and passed bill (Roll No. 514)
- **2024-03-07** Effective July 1, 2025 (Roll No. 515)
- **2024-03-07** Communicated to Senate
- **2024-03-07** Completed legislative action
- **2024-03-08** House Message received
- **2024-03-09** To Governor 3/21/2024 - Senate Journal `executive-receipt`
- **2024-03-21** To Governor 3/21/2024 `executive-receipt`
- **2024-03-09** To Governor 3/21/2024 - House Journal `executive-receipt`
- **2024-03-09** Approved by Governor 3/27/2024 - Senate Journal `executive-signature`
- **2024-03-27** Approved by Governor 3/27/24 `executive-signature`
- **2024-03-09** Approved by Governor 3/27/24 - House Journal `executive-signature`
- **2024-04-22** Chapter 259, Acts, Regular Session, 2024 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cf069ee9-734f-4792-b042-c7902bfbc701`. Confidence: reported (aggregated from official West Virginia legislature records).