---
type: "Bill"
title: "Exempting from business and occupation tax certain merchant power plants"
description: "Exempting from business and occupation tax certain merchant power plants"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "20191S"
identifier: "HB 207"
citation: "West Virginia HB 207 (20191S)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Hanshaw"]
version_count: 3
action_count: 31
vote_count: 3
first_action: "2019-07-22"
last_action: "2019-10-01"
source: "openstates"
source_identifier: "ocd-bill/ace5a540-9f45-4eef-bbf9-e7ad121558c7"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=207&year=2019&sessiontype=1X&btype=bill"
source_hash: "d332081fce13d4d6e4503a9e2ac636c0e33d595c3f2c0a5b22f2554bf0f946fb"
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 207 (20191S) — Exempting from business and occupation tax certain merchant power plants

## Version chain

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

1. **Engrossed Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=hb207%20ENG.htm&yr=2019&sesstype=1X&i=207)
2. **Enrolled Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=hb207%20ENR.htm&yr=2019&sesstype=1X&i=207)
3. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=hb207%20intr.htm&yr=2019&sesstype=1X&i=207)

## Votes

- SUSPEND CONSTITUTIONAL RULE — **76–7** (pass) · lower
- PASSAGE — **77–5** (pass) · lower
- Passage — **28–0** (pass) · upper

## Sponsors

- Hanshaw — primary (person)
- Miley — cosponsor (person)

## Timeline

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

- **2019-07-22** Filed for introduction `filing`
- **2019-07-22** To Finance `referral-committee`
- **2019-07-22** Introduced in House `introduction`
- **2019-07-22** Immediate consideration
- **2019-07-22** Read 1st time `reading-1`
- **2019-07-22** Committed to Finance on 2nd reading
- **2019-07-23** Do pass
- **2019-07-23** Immediate consideration
- **2019-07-23** Read 2nd time `reading-2`
- **2019-07-23** Amendment adopted (Division)
- **2019-07-23** Amendment rejected (Voice vote) `amendment-failure`
- **2019-07-23** Dispensed with Constitutional Rule (Roll No. 917)
- **2019-07-23** Read 3rd time `reading-3`
- **2019-07-23** Passed House (Roll No. 918) `passage`
- **2019-07-23** Communicated to Senate
- **2019-07-23** Introduced in Senate `introduction`
- **2019-07-23** Immediate consideration
- **2019-07-23** Committee reference dispensed
- **2019-07-23** Read 1st time `reading-1`
- **2019-07-23** Constitutional Rule Suspended (Roll No. 111)
- **2019-07-23** Read 2nd time `reading-2`
- **2019-07-23** Read 3rd time `reading-3`
- **2019-07-23** Passed Senate (Roll No. 112) `passage`
- **2019-07-23** Communicated to House
- **2019-07-23** Completed legislative action
- **2019-07-24** To Governor 7/24/19 `executive-receipt`
- **2019-09-23** To Governor 7/24/19 - Senate Journal `executive-receipt`
- **2019-07-30** Approved by Governor 7/30/19 `executive-signature`
- **2019-07-23** Approved by Governor 7/30/19 - House Journal
- **2019-09-23** Approved by Governor 7/30/19 - Senate Journal
- **2019-10-01** Chapter 46, Acts, 1st Extraordinary Session, 2019

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ace5a540-9f45-4eef-bbf9-e7ad121558c7`. Confidence: reported (aggregated from official West Virginia legislature records).