---
type: "Bill"
title: "Updating meaning of federal taxable income in WV Corporation Net Income Tax Act"
description: "Updating meaning of federal taxable income in WV Corporation Net Income Tax Act"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2019"
identifier: "SB 268"
citation: "West Virginia SB 268 (2019)"
classification: ["bill"]
subjects: ["Governor -- Bills Requested By"]
status: "enacted"
primary_sponsors: ["Carmichael"]
version_count: 2
action_count: 34
vote_count: 3
first_action: "2019-01-11"
last_action: "2019-04-16"
source: "openstates"
source_identifier: "ocd-bill/0e4d9b6a-2e40-46a6-ba74-41d73ee1af93"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=268&year=2019&sessiontype=RS&btype=bill"
source_hash: "31edf1bbfa79b16ff020c3a0eb250232d4d43fed9f7a9d1ecc924736178487f3"
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 268 (2019) — Updating meaning of federal taxable income in WV Corporation Net Income Tax Act

## 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=SB268%20ENR.htm&yr=2019&sesstype=RS&i=268)
2. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB268%20INTR.htm&yr=2019&sesstype=RS&i=268)

## Votes

- EFFECT FROM PASSAGE — **96–0** (pass) · lower
- PASSAGE — **96–0** (pass) · lower
- Passage — **33–0** (pass) · upper

## Sponsors

- Carmichael — primary (person)
- Prezioso — cosponsor (person)

## Timeline

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

- **2019-01-11** Filed for introduction `filing`
- **2019-01-11** To Finance `referral-committee`
- **2019-01-11** Introduced in Senate `introduction`
- **2019-01-11** To Finance `referral-committee`
- **2019-01-23** Reported do pass `committee-passage`
- **2019-01-24** On 1st reading
- **2019-01-24** Read 1st time `reading-1`
- **2019-01-25** On 2nd reading
- **2019-01-25** Read 2nd time `reading-2`
- **2019-01-28** On 3rd reading
- **2019-01-28** Read 3rd time `reading-3`
- **2019-01-28** Passed Senate (Roll No. 32) `passage`
- **2019-01-28** Effective from passage (Roll No. 32)
- **2019-01-28** Ordered to House
- **2019-01-29** Introduced in House `introduction`
- **2019-01-29** To Finance `referral-committee`
- **2019-01-29** To House Finance `referral-committee`
- **2019-01-31** Do pass
- **2019-02-01** On 1st reading, Special Calendar
- **2019-02-01** Read 1st time `reading-1`
- **2019-02-04** On 2nd reading, Special Calendar
- **2019-02-04** Read 2nd time `reading-2`
- **2019-02-05** On 3rd reading, Special Calendar
- **2019-02-05** Read 3rd time `reading-3`
- **2019-02-05** Passed House (Roll No. 74) `passage`
- **2019-02-05** Effective from passage (Roll No. 75)
- **2019-02-05** Communicated to Senate
- **2019-02-05** Completed legislative action
- **2019-02-06** House Message received
- **2019-02-21** To Governor 2/21/19 `executive-receipt`
- **2019-02-21** To Governor 2/21/19 - House Journal `executive-receipt`
- **2019-02-27** Approved by Governor 2/27/19 `executive-signature`
- **2019-02-28** Approved by Governor 2/27/19 - House Journal
- **2019-04-16** Chapter 241, 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/0e4d9b6a-2e40-46a6-ba74-41d73ee1af93`. Confidence: reported (aggregated from official West Virginia legislature records).