---
type: "Bill"
title: "Amending WV tax laws to conform to changes in partnerships for federal income tax purposes"
description: "Amending WV tax laws to conform to changes in partnerships for federal income tax purposes"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2019"
identifier: "SB 499"
citation: "West Virginia SB 499 (2019)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Blair"]
version_count: 2
action_count: 41
vote_count: 3
first_action: "2019-02-01"
last_action: "2019-04-16"
source: "openstates"
source_identifier: "ocd-bill/4e292aaf-ee39-4a63-bde5-6ae239972e14"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=499&year=2019&sessiontype=RS&btype=bill"
source_hash: "b2efb15cb0851fbb8a847538ab559616662171b4a3083a682d759579598e832f"
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 499 (2019) — Amending WV tax laws to conform to changes in partnerships for federal income tax purposes

## 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=SB499%20ENR.htm&yr=2019&sesstype=RS&i=499)
2. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB499%20INTR.htm&yr=2019&sesstype=RS&i=499)

## Votes

- PASSAGE — **98–0** (pass) · lower
- EFFECT JULY 1, 2019 — **98–0** (pass) · lower
- Passage — **33–0** (pass) · upper

## Sponsors

- Blair — primary (person)
- Cline — cosponsor (person)

## Timeline

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

- **2019-02-01** Filed for introduction `filing`
- **2019-02-01** To Finance `referral-committee`
- **2019-02-01** Introduced in Senate `introduction`
- **2019-02-01** To Finance `referral-committee`
- **2019-02-06** Reported do pass `committee-passage`
- **2019-02-07** On 1st reading
- **2019-02-07** Read 1st time `reading-1`
- **2019-02-08** On 2nd reading
- **2019-02-08** Read 2nd time `reading-2`
- **2019-02-11** On 3rd reading
- **2019-02-11** Read 3rd time `reading-3`
- **2019-02-11** Passed Senate (Roll No. 109) `passage`
- **2019-02-11** Effective July 1, 2019 (Roll No. 109)
- **2019-02-11** Ordered to House
- **2019-02-12** Introduced in House `introduction`
- **2019-02-12** To Finance `referral-committee`
- **2019-02-12** To House Finance `referral-committee`
- **2019-03-05** With amendment, do pass `committee-passage`
- **2019-03-06** On 1st reading, Special Calendar
- **2019-03-06** Read 1st time `reading-1`
- **2019-03-07** On 2nd reading, Special Calendar
- **2019-03-07** Read 2nd time `reading-2`
- **2019-03-07** Committee amendment adopted (Voice vote)
- **2019-03-08** On 3rd reading, Special Calendar
- **2019-03-08** Read 3rd time `reading-3`
- **2019-03-08** Passed House (Roll No. 601) `passage`
- **2019-03-08** Title amendment adopted (Voice vote)
- **2019-03-08** Effective July 1, 2019 (Roll No. 602)
- **2019-03-08** Communicated to Senate
- **2019-03-09** House Message received
- **2019-03-09** Senate concurred in House amendments and passed bill (Roll No. 528)
- **2019-03-09** Effective July 1, 2019 (Roll No. 528)
- **2019-03-09** Communicated to House
- **2019-03-09** Completed legislative action
- **2019-03-22** To Governor 3/22/19 `executive-receipt`
- **2019-03-09** To Governor 3/22/19 - Senate Journal `executive-receipt`
- **2019-03-09** To Governor 3/22/19 - House Journal `executive-receipt`
- **2019-03-25** Approved by Governor 3/25/19 `executive-signature`
- **2019-03-09** Approved by Governor 3/25/19 - Senate Journal
- **2019-03-09** Approved by Governor 3/25/19 - House Journal
- **2019-04-16** Chapter 244, 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/4e292aaf-ee39-4a63-bde5-6ae239972e14`. Confidence: reported (aggregated from official West Virginia legislature records).