---
type: "Bill"
title: "Imposing a healthcare related provider tax on certain health care organizations"
description: "Imposing a healthcare related provider tax on certain health care organizations"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2019"
identifier: "HB 2405"
citation: "West Virginia HB 2405 (2019)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Ellington"]
version_count: 4
action_count: 43
vote_count: 3
first_action: "2019-01-15"
last_action: "2019-04-11"
source: "openstates"
source_identifier: "ocd-bill/37b29d92-96f3-4b54-b517-7fd61e5f40d8"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=2405&year=2019&sessiontype=RS&btype=bill"
source_hash: "a67a58d1428d4be5854f3172e5d3dbdcec656b9ad449e09a72fe06833cc5cfda"
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 2405 (2019) — Imposing a healthcare related provider tax on certain health care organizations

## 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=HB2405%20SUB.htm&yr=2019&sesstype=RS&i=2405)
2. **Enrolled Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=HB2405%20SUB%20ENR.htm&yr=2019&sesstype=RS&i=2405)
3. **HB2405 S FIN AM _1 2-27 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2019/RS/com_amends/HB2405 S FIN AM _1 2-27 adopted.htm)
4. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=hb2405%20intr.htm&yr=2019&sesstype=RS&i=2405)

## Votes

- PASSAGE — **89–10** (pass) · lower
- Passage — **33–0** (pass) · upper
- PASSAGE-SENATE AMENDED HB — **90–8** (pass) · lower

## Sponsors

- Ellington — primary (person)
- Atkinson — cosponsor (person)
- Fleischauer — cosponsor (person)
- Hollen — cosponsor (person)
- Pack — cosponsor (person)
- Pushkin — cosponsor (person)
- Rohrbach — cosponsor (person)
- Summers — cosponsor (person)
- Walker — cosponsor (person)

## Timeline

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

- **2019-01-15** Filed for introduction `filing`
- **2019-01-15** To Health and Human Resources then Finance `referral-committee`
- **2019-01-15** Introduced in House `introduction`
- **2019-01-15** To House Health and Human Resources `referral-committee`
- **2019-01-18** Do pass, but first to Finance
- **2019-01-18** To House Finance `referral-committee`
- **2019-02-07** By substitute, do pass
- **2019-02-08** On 1st reading, Special Calendar
- **2019-02-08** Read 1st time `reading-1`
- **2019-02-11** On 2nd reading, Special Calendar
- **2019-02-11** Read 2nd time `reading-2`
- **2019-02-12** On 3rd reading, Special Calendar
- **2019-02-12** Read 3rd time `reading-3`
- **2019-02-12** Passed House (Roll No. 124) `passage`
- **2019-02-12** Communicated to Senate
- **2019-02-13** House Message received
- **2019-02-13** Introduced in Senate `introduction`
- **2019-02-13** To Health and Human Resources then Finance `referral-committee`
- **2019-02-13** To Health and Human Resources `referral-committee`
- **2019-02-27** Reported do pass, but first to Finance `committee-passage`
- **2019-02-27** To Finance `referral-committee`
- **2019-03-01** Reported do pass, with amendments `committee-passage`
- **2019-03-02** On 1st reading
- **2019-03-02** Read 1st time `reading-1`
- **2019-03-04** On 2nd reading
- **2019-03-04** Read 2nd time `reading-2`
- **2019-03-04** Committee amendments adopted (Voice vote)
- **2019-03-05** On 3rd reading
- **2019-03-05** Read 3rd time `reading-3`
- **2019-03-05** Passed Senate (Roll No. 349) `passage`
- **2019-03-05** Senate requests House to concur
- **2019-03-06** House received Senate message
- **2019-03-06** House concurred in Senate amendment and passed bill (Roll No. 479)
- **2019-03-06** Communicated to Senate
- **2019-03-06** Completed legislative action
- **2019-03-07** House Message received
- **2019-03-09** To Governor 3/19/19 - Senate Journal `executive-receipt`
- **2019-03-09** To Governor 3/19/19 - House Journal `executive-receipt`
- **2019-03-19** To Governor 3/19/19 `executive-receipt`
- **2019-03-09** Approved by Governor 3/27/19 - House Journal
- **2019-03-27** Approved by Governor 3/27/19 `executive-signature`
- **2019-03-09** Approved by Governor 3/27/19 - Senate Journal
- **2019-04-11** Chapter 250, Acts, Regular Session, 2019

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/37b29d92-96f3-4b54-b517-7fd61e5f40d8`. Confidence: reported (aggregated from official West Virginia legislature records).