---
type: "Bill"
title: "Specifying allocation, apportionment and treatment of income of flow-through entities"
description: "Specifying allocation, apportionment and treatment of income of flow-through entities"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2022"
identifier: "HB 4410"
citation: "West Virginia HB 4410 (2022)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Householder"]
version_count: 2
action_count: 34
vote_count: 1
first_action: "2022-01-26"
last_action: "2022-04-19"
source: "openstates"
source_identifier: "ocd-bill/8a08b51e-f3f4-4b79-a382-ecc23e46aa50"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=4410&year=2022&sessiontype=RS&btype=bill"
source_hash: "5db536ce5c1a0b09a6ab5ed55ecfbc915525b05f3cf318d527ae2fc14ad66d1b"
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 4410 (2022) — Specifying allocation, apportionment and treatment of income of flow-through entities

## 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=HB4410%20ENR.htm&yr=2022&sesstype=RS&i=4410)
2. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=HB4410%20INTR.htm&yr=2022&sesstype=RS&i=4410)

## Votes

- Passage — **33–0** (pass) · upper

## Sponsors

- Householder — primary (person)
- Criss — cosponsor (person)

## Timeline

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

- **2022-01-26** Filed for introduction `filing`
- **2022-01-26** To Finance `referral-committee`
- **2022-01-26** Introduced in House `introduction`
- **2022-01-26** To House Finance `referral-committee`
- **2022-02-10** Do pass
- **2022-02-11** On 1st reading, Special Calendar
- **2022-02-11** Read 1st time `reading-1`
- **2022-02-14** On 2nd reading, Special Calendar
- **2022-02-14** Read 2nd time `reading-2`
- **2022-02-15** On 3rd reading, Special Calendar
- **2022-02-15** Read 3rd time `reading-3`
- **2022-02-15** Passed House (Roll No. 140) `passage`
- **2022-02-15** Communicated to Senate
- **2022-02-16** Introduced in Senate `introduction`
- **2022-02-16** To Finance `referral-committee`
- **2022-02-16** To Finance `referral-committee`
- **2022-03-04** Reported do pass `committee-passage`
- **2022-03-07** On 1st reading
- **2022-03-07** Read 1st time `reading-1`
- **2022-03-08** On 2nd reading
- **2022-03-08** Read 2nd time `reading-2`
- **2022-03-09** On 3rd reading
- **2022-03-09** Read 3rd time `reading-3`
- **2022-03-09** Passed Senate (Roll No. 396) `passage`
- **2022-03-09** Communicated to House
- **2022-03-09** Completed legislative action
- **2022-03-10** House received Senate message
- **2022-03-12** To Governor 3/17/2022 - Senate Journal `executive-receipt`
- **2022-03-12** To Governor 3/17/22 - House Journal `executive-receipt`
- **2022-03-17** To Governor 3/17/22 `executive-receipt`
- **2022-03-12** Approved by Governor 3/30/2022 - Senate Journal
- **2022-03-12** Approved by Governor 3/30/22 - House Journal
- **2022-03-30** Approved by Governor 3/30/22 `executive-signature`
- **2022-04-19** Chapter 276, Acts, Regular Session, 2022

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8a08b51e-f3f4-4b79-a382-ecc23e46aa50`. Confidence: reported (aggregated from official West Virginia legislature records).