---
type: "Bill"
title: "Relating to exempting non-grantor trusts administered in this state from the personal income tax."
description: "Relating to exempting non-grantor trusts administered in this state from the personal income tax."
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2024"
identifier: "HB 5024"
citation: "West Virginia HB 5024 (2024)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Criss"]
version_count: 5
action_count: 38
vote_count: 3
first_action: "2024-01-23"
last_action: "2024-04-22"
source: "openstates"
source_identifier: "ocd-bill/1b2a69d2-5631-4ec9-bcdb-56af5f88681f"
source_url: "https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=5024&year=2024&sessiontype=RS&btype=bill"
source_hash: "3cc530a801dfa0be32d811d9a4c79186c50a2b2ec29ebb743665cd5ea4744b95"
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 5024 (2024) — Relating to exempting non-grantor trusts administered in this state from the personal income tax.

## Version chain

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

1. **Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb5024%20sub.htm&yr=2024&sesstype=RS&i=5024)
2. **Enrolled Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb5024%20sub%20enr.htm&yr=2024&sesstype=RS&i=5024)
3. **Introduced Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb5024%20intr.htm&yr=2024&sesstype=RS&i=5024)
4. **hb5024 s fin am _1 3-4 adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2024/RS/com_amends/hb5024%20s%20fin%20am%20_1%203-4%20adopted.htm)
5. **hb5024 s fin amt _1 3-4 adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2024/RS/com_amends/hb5024%20s%20fin%20amt%20_1%203-4%20adopted.htm)

## Votes

- PASSAGE — **92–0** (pass) · lower
- Passage — **34–0** (pass) · upper
- PASSAGE-SENATE AMENDED HB — **95–0** (pass) · lower

## Sponsors

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

## Timeline

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

- **2024-01-23** Filed for introduction `filing`
- **2024-01-23** To Finance `referral-committee`
- **2024-01-23** Introduced in House `introduction`
- **2024-01-23** To House Finance `referral-committee`
- **2024-02-19** By substitute, do pass
- **2024-02-20** On 1st reading, Special Calendar
- **2024-02-20** Read 1st time `reading-1`
- **2024-02-21** On 2nd reading, Special Calendar
- **2024-02-21** Read 2nd time `reading-2`
- **2024-02-22** On 3rd reading, Special Calendar
- **2024-02-22** Read 3rd time `reading-3`
- **2024-02-22** Passed House (Roll No. 264) `passage`
- **2024-02-22** Communicated to Senate
- **2024-02-23** Introduced in Senate `introduction`
- **2024-02-23** To Finance `referral-committee`
- **2024-02-23** To Finance `referral-committee`
- **2024-03-04** Reported do pass, with amendment and title amendment `committee-passage`
- **2024-03-04** Immediate consideration
- **2024-03-04** Read 1st time `reading-1`
- **2024-03-05** On 2nd reading
- **2024-03-05** Read 2nd time `reading-2`
- **2024-03-05** Committee amendment adopted (Voice vote)
- **2024-03-06** On 3rd reading
- **2024-03-06** Read 3rd time `reading-3`
- **2024-03-06** Passed Senate with amended title (Roll No. 389) `passage`
- **2024-03-06** Senate requests House to concur
- **2024-03-09** House received Senate message
- **2024-03-09** House concurred in Senate amendment and passed bill (Roll No. 732)
- **2024-03-09** Communicated to Senate
- **2024-03-09** Completed legislative action
- **2024-03-09** House Message received
- **2024-03-09** To Governor 3/21/2024 - Senate Journal `executive-receipt`
- **2024-03-21** To Governor 3/21/2024 `executive-receipt`
- **2024-03-09** To Governor 3/21/2024 - House Journal `executive-receipt`
- **2024-03-09** Approved by Governor 3/27/2024 - Senate Journal `executive-signature`
- **2024-03-27** Approved by Governor 3/27/24 `executive-signature`
- **2024-03-09** Approved by Governor 3/27/24 - House Journal `executive-signature`
- **2024-04-22** Chapter 260, Acts, Regular Session, 2024 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1b2a69d2-5631-4ec9-bcdb-56af5f88681f`. Confidence: reported (aggregated from official West Virginia legislature records).