---
type: "Bill"
title: "Updating terms in the Corporation Net Income Tax Act"
description: "Updating terms in the Corporation Net Income Tax Act"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2025"
identifier: "HB 2025"
citation: "West Virginia HB 2025 (2025)"
classification: ["bill"]
subjects: ["Governor -- Bills Requested By"]
status: "enacted"
primary_sponsors: ["Hanshaw"]
version_count: 3
action_count: 29
vote_count: 4
first_action: "2025-02-13"
last_action: "2025-07-31"
source: "openstates"
source_identifier: "ocd-bill/e82565cc-8b8f-4594-99da-b505e230fb79"
source_url: "https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=2025&year=2025&sessiontype=RS&btype=bill"
source_hash: "4fb5b1a6f9893c4824570e673ebfd88aa22adb6e572acfa896eaf5bbf7ba16c0"
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 2025 (2025) — Updating terms in the Corporation Net Income Tax Act

## Version chain

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

1. **Engrossed Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb2025%20eng.htm&yr=2025&sesstype=RS&i=2025)
2. **Enrolled Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb2025%20enr.htm&yr=2025&sesstype=RS&i=2025)
3. **Introduced Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb2025%20intr.htm&yr=2025&sesstype=RS&i=2025)

## Votes

- SUSPEND CONSTITUTIONAL RULE — **95–2** (pass) · lower
- PASSAGE — **95–2** (pass) · lower
- EFFECT FROM PASSAGE — **97–0** (pass) · lower
- Passage — **32–0** (pass) · upper

## Sponsors

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

## Timeline

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

- **2025-02-13** Filed for introduction `filing`
- **2025-02-13** Introduced in House `introduction`
- **2025-02-13** Reference dispensed
- **2025-02-13** Immediate consideration
- **2025-02-13** Read 1st time `reading-1`
- **2025-02-13** Read 2nd time `reading-2`
- **2025-02-13** Dispensed with Constitutional Rule (Roll No. 5)
- **2025-02-13** Read 3rd time `reading-3`
- **2025-02-13** Passed House (Roll No. 6) `passage`
- **2025-02-13** Effective from passage (Roll No. 7)
- **2025-02-13** Communicated to Senate
- **2025-02-17** Introduced in Senate `introduction`
- **2025-02-17** Committee reference dispensed
- **2025-02-17** Immediate consideration
- **2025-02-17** Read 1st time `reading-1`
- **2025-02-17** Constitutional Rule Suspended (Roll No. 4)
- **2025-02-17** Read 2nd time `reading-2`
- **2025-02-17** Read 3rd time `reading-3`
- **2025-02-17** Passed Senate (Roll No. 5) `passage`
- **2025-02-17** Effective from passage (Roll No. 6)
- **2025-02-17** Communicated to House
- **2025-02-17** Completed legislative action
- **2025-02-18** House received Senate message
- **2025-02-19** To Governor 2/18/2025 - Senate Journal `executive-receipt`
- **2025-02-19** To Governor 2/18/2025 `executive-receipt`
- **2025-02-25** Approved by Governor 2/24/2025 - Senate Journal `executive-signature`
- **2025-02-26** Approved by Governor 2/24/2025 `executive-signature`
- **2025-02-25** Approved by Governor 2/24/2025 - House Journal `executive-signature`
- **2025-07-31** Chapter 227, Acts, Regular Session, 2025 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e82565cc-8b8f-4594-99da-b505e230fb79`. Confidence: reported (aggregated from official West Virginia legislature records).