---
type: "Bill"
title: "Eliminating accelerated tax payment requirements"
description: "Eliminating accelerated tax payment requirements"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2025"
identifier: "SB 615"
citation: "West Virginia SB 615 (2025)"
classification: ["bill"]
subjects: ["Governor -- Bills Requested By"]
status: "enacted"
primary_sponsors: ["Smith"]
version_count: 2
action_count: 35
vote_count: 3
first_action: "2025-02-27"
last_action: "2025-08-08"
source: "openstates"
source_identifier: "ocd-bill/07495b0f-0ceb-40ae-8c3f-1d2ba59fe922"
source_url: "https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=615&year=2025&sessiontype=RS&btype=bill"
source_hash: "bc4d7da9bea97a2221b677b8e1797b70ff5d2a1fe31693896196f567aa1fad97"
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 615 (2025) — Eliminating accelerated tax payment requirements

## Version chain

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

1. **Enrolled Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb615%20enr.htm&yr=2025&sesstype=RS&i=615)
2. **Introduced Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb615%20intr.htm&yr=2025&sesstype=RS&i=615)

## Votes

- PASSAGE — **98–0** (pass) · lower
- EFFECT FROM PASSAGE — **98–0** (pass) · lower
- Passage — **34–0** (pass) · upper

## Sponsors

- Smith — primary (person)
- Woelfel — cosponsor (person)

## Timeline

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

- **2025-02-27** Filed for introduction `filing`
- **2025-02-27** To Finance `referral-committee`
- **2025-02-27** Introduced in Senate `introduction`
- **2025-02-27** To Finance `referral-committee`
- **2025-03-18** Reported do pass `committee-passage`
- **2025-03-19** On 1st reading
- **2025-03-19** Read 1st time `reading-1`
- **2025-03-20** On 2nd reading
- **2025-03-20** Read 2nd time `reading-2`
- **2025-03-21** On 3rd reading
- **2025-03-21** Read 3rd time `reading-3`
- **2025-03-21** Passed Senate (Roll No. 148) `passage`
- **2025-03-21** Effective from passage (Roll No. 149)
- **2025-03-21** Ordered to House
- **2025-03-24** House received Senate message
- **2025-03-24** Introduced in House `introduction`
- **2025-03-24** To Finance `referral-committee`
- **2025-03-24** To House Finance `referral-committee`
- **2025-04-02** Do pass
- **2025-04-03** On 1st reading, Special Calendar
- **2025-04-03** Read 1st time `reading-1`
- **2025-04-04** On 2nd reading, Special Calendar
- **2025-04-04** Read 2nd time `reading-2`
- **2025-04-07** On 3rd reading, Special Calendar
- **2025-04-07** Read 3rd time `reading-3`
- **2025-04-07** Passed House (Roll No. 402) `passage`
- **2025-04-07** Effective from passage (Roll No. 403)
- **2025-04-07** Communicated to Senate
- **2025-04-07** Completed legislative action
- **2025-04-08** House Message received
- **2025-04-10** To Governor 4/10/2025 `executive-receipt`
- **2025-04-24** Approved by Governor 4/24/2025 `executive-signature`
- **2025-04-12** Approved by Governor 4/24/2025 - Senate Journal `executive-signature`
- **2025-04-12** Approved by Governor 4/24/2025 - House Journal `executive-signature`
- **2025-08-08** Chapter 224, Acts, Regular Session, 2025 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/07495b0f-0ceb-40ae-8c3f-1d2ba59fe922`. Confidence: reported (aggregated from official West Virginia legislature records).