---
type: "Bill"
title: "Authorizing Certain Agencies of the Department of Revenue to Promulgate Legislative Rules"
description: "Authorizing Certain Agencies of the Department of Revenue to Promulgate Legislative Rules"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2026"
identifier: "HB 4245"
citation: "West Virginia HB 4245 (2026)"
classification: ["bill"]
subjects: ["Legislature--Rule Making"]
status: "enacted"
primary_sponsors: ["Smith, D."]
version_count: 6
action_count: 47
vote_count: 3
first_action: "2026-01-14"
last_action: "2026-06-29"
source: "openstates"
source_identifier: "ocd-bill/5fb593a8-4ee3-4da7-9e21-8665289bb587"
source_url: "https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=4245&year=2026&sessiontype=RS&btype=bill"
source_hash: "88f1dab743085396f749e3a2e19b478a1e3bb1f0ea7c8d81852e50524b4856f9"
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 4245 (2026) — Authorizing Certain Agencies of the Department of Revenue to Promulgate Legislative Rules

## 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=hb4245%20sub1.htm&yr=2026&sesstype=RS&i=4245)
2. **Engrossed Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4245%20sub1%20eng.htm&yr=2026&sesstype=RS&i=4245)
3. **Enrolled Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4245%20sub1%20enr.htm&yr=2026&sesstype=RS&i=4245)
4. **Introduced Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4245%20intr.htm&yr=2026&sesstype=RS&i=4245)
5. **hb4245 sfa barrett _2 3-14 adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2026/RS/floor_amends/hb4245%20sfa%20barrett%20_2%203-14%20adopted.htm)
6. **hb4245 sfat barrett _1 3-11 adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2026/RS/floor_amends/hb4245%20sfat%20barrett%20_1%203-11%20adopted.htm)

## Votes

- Passage — **30–1** (pass) · upper
- EFFECT FROM PASSAGE — **93–1** (pass) · lower
- PASSAGE — **94–1** (pass) · lower

## Sponsors

- Smith, D. — primary (person)

## Timeline

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

- **2026-01-14** Filed for introduction `filing`
- **2026-01-14** To Finance `referral-committee`
- **2026-01-14** Introduced in House `introduction`
- **2026-01-14** To House Finance `referral-committee`
- **2026-02-25** By substitute, do pass
- **2026-02-26** On 1st reading, Special Calendar
- **2026-02-26** Read 1st time `reading-1`
- **2026-02-27** On 2nd reading, Special Calendar
- **2026-02-27** Read 2nd time `reading-2`
- **2026-03-02** On 3rd reading, Special Calendar
- **2026-03-02** Read 3rd time `reading-3`
- **2026-03-02** Passed House (Roll No. 234) `passage`
- **2026-03-02** Effective from passage (Roll No. 235)
- **2026-03-02** Communicated to Senate
- **2026-03-06** Introduced in Senate `introduction`
- **2026-03-06** To Finance `referral-committee`
- **2026-03-06** To Finance `referral-committee`
- **2026-03-11** Reported do pass, with amendment `committee-passage`
- **2026-03-11** Immediate consideration
- **2026-03-11** Read 1st time `reading-1`
- **2026-03-12** On 2nd reading
- **2026-03-12** Read 2nd time `reading-2`
- **2026-03-12** Committee amendment reported
- **2026-03-12** Deferred until foot of 2nd reading
- **2026-03-13** On 3rd reading with right to amend, com. amendment pending
- **2026-03-13** Laid over on 3rd reading 3/13/2026 with right to amend, com. amend. pending
- **2026-03-14** Read 3rd time `reading-3`
- **2026-03-14** Committee amendment withdrawn by unanimous consent
- **2026-03-14** Floor amendment adopted (Voice vote)
- **2026-03-14** Passed Senate (Roll No. 695) `passage`
- **2026-03-14** Title amendment adopted
- **2026-03-14** Effective from passage (Roll No. 696)
- **2026-03-14** Senate requests House to concur
- **2026-03-14** House received Senate message
- **2026-03-14** House refused to concur; requested Senate to recede (Voice)
- **2026-03-14** Communicated to Senate
- **2026-03-14** House Message received
- **2026-03-14** Senate receded and passed (Roll No. 706)
- **2026-03-14** Effective from passage (Roll No. 707)
- **2026-03-14** Communicated to House
- **2026-03-14** Completed legislative action
- **2026-03-14** To Governor 3/18/2026 - Senate Journal `executive-receipt`
- **2026-03-18** To Governor 3/18/2026 `executive-receipt`
- **2026-03-14** Approved by Governor 4/1/2026 - Senate Journal `executive-signature`
- **2026-03-14** Approved by Governor 4/1/2026 - House Journal `executive-signature`
- **2026-04-01** Approved by Governor 4/1/2026 `executive-signature`
- **2026-06-29** Chapter 219, Acts, 1st Extraordinary 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/5fb593a8-4ee3-4da7-9e21-8665289bb587`. Confidence: reported (aggregated from official West Virginia legislature records).