---
type: "Bill"
title: "Relating to the taxation of managed timber"
description: "Relating to the taxation of managed timber"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2025"
identifier: "HB 2399"
citation: "West Virginia HB 2399 (2025)"
classification: ["bill"]
subjects: ["Natural Resources", "Taxation"]
status: "enacted"
primary_sponsors: ["Hillenbrand"]
version_count: 4
action_count: 35
vote_count: 2
first_action: "2025-02-14"
last_action: "2025-07-31"
source: "openstates"
source_identifier: "ocd-bill/de6767a3-5eaa-4ff2-935e-134921064b14"
source_url: "https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=2399&year=2025&sessiontype=RS&btype=bill"
source_hash: "df5350c52e3c757df91bf25229afe65092a3b6dbd82196eb996c32b8f7b337fe"
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 2399 (2025) — Relating to the taxation of managed timber

## 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=hb2399%20sub1.htm&yr=2025&sesstype=RS&i=2399)
2. **Engrossed Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb2399%20sub1%20eng.htm&yr=2025&sesstype=RS&i=2399)
3. **Enrolled Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb2399%20sub1%20enr.htm&yr=2025&sesstype=RS&i=2399)
4. **Introduced Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb2399%20intr.htm&yr=2025&sesstype=RS&i=2399)

## Votes

- Passage — **34–0** (pass) · upper
- PASSAGE — **91–4** (pass) · lower

## Sponsors

- Hillenbrand — primary (person)
- Cooper — cosponsor (person)
- Horst — cosponsor (person)
- Kimble — cosponsor (person)
- Masters — cosponsor (person)
- Mazzocchi — cosponsor (person)
- Ward — cosponsor (person)

## Timeline

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

- **2025-02-14** Filed for introduction `filing`
- **2025-02-14** To Finance `referral-committee`
- **2025-02-14** Introduced in House `introduction`
- **2025-02-14** To House Finance `referral-committee`
- **2025-03-24** By substitute, do pass
- **2025-03-25** On 1st reading, Special Calendar
- **2025-03-25** Read 1st time `reading-1`
- **2025-03-26** On 2nd reading, Special Calendar
- **2025-03-26** Read 2nd time `reading-2`
- **2025-03-27** On 3rd reading, Special Calendar
- **2025-03-27** Read 3rd time `reading-3`
- **2025-03-27** Passed House (Roll No. 210) `passage`
- **2025-03-27** Communicated to Senate
- **2025-03-29** Introduced in Senate `introduction`
- **2025-03-29** To Natural Resources then Finance `referral-committee`
- **2025-03-29** To Natural Resources `referral-committee`
- **2025-04-03** Reported do pass, but first to Finance `committee-passage`
- **2025-04-03** 2nd reference dispensed
- **2025-04-03** Immediate consideration
- **2025-04-03** Read 1st time `reading-1`
- **2025-04-04** On 2nd reading
- **2025-04-04** Read 2nd time `reading-2`
- **2025-04-07** On 3rd reading
- **2025-04-07** Read 3rd time `reading-3`
- **2025-04-07** Passed Senate (Roll No. 331) `passage`
- **2025-04-07** Communicated to House
- **2025-04-07** Completed legislative action
- **2025-04-07** House received Senate message
- **2025-04-10** To Governor 4/9/2025 - Senate Journal `executive-receipt`
- **2025-04-09** To Governor 4/9/2025 `executive-receipt`
- **2025-04-10** To Governor 4/9/2025 - House Journal `executive-receipt`
- **2025-04-25** Approved by Governor 4/25/2025 `executive-signature`
- **2025-04-12** Approved by Governor 4/25/2025 - House Journal `executive-signature`
- **2025-04-12** Approved by Governor 4/25/2025 - Senate Journal `executive-signature`
- **2025-07-31** Chapter 228, 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/de6767a3-5eaa-4ff2-935e-134921064b14`. Confidence: reported (aggregated from official West Virginia legislature records).