---
type: "Bill"
title: "Establishing disaster repair and recovery effort tax credit for taxpayers subject to severance and business privilege tax in certain circumstances"
description: "Establishing disaster repair and recovery effort tax credit for taxpayers subject to severance and business privilege tax in certain circumstances"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2026"
identifier: "SB 243"
citation: "West Virginia SB 243 (2026)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Phillips"]
version_count: 4
action_count: 42
vote_count: 2
first_action: "2026-01-14"
last_action: "2026-06-25"
source: "openstates"
source_identifier: "ocd-bill/0ea2fcb1-93f4-4054-b3c2-e4695d83c34b"
source_url: "https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=243&year=2026&sessiontype=RS&btype=bill"
source_hash: "b4b4002646921ccd14e61932cf5ffdb42dba1798321d7a3e39fd3bb9ad91586a"
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 SB 243 (2026) — Establishing disaster repair and recovery effort tax credit for taxpayers subject to severance and business privilege tax in certain circumstances

## 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=sb243%20sub1.htm&yr=2026&sesstype=RS&i=243)
2. **Enrolled Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb243%20sub1%20enr.htm&yr=2026&sesstype=RS&i=243)
3. **Introduced Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb243%20intr.htm&yr=2026&sesstype=RS&i=243)
4. **sb243 hfin am adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2026/RS/com_amends/sb243%20hfin%20am%20adopted.htm)

## Votes

- PASSAGE — **89–2** (pass) · lower
- Passage — **33–0** (pass) · upper

## Sponsors

- Phillips — primary (person)
- Rose — cosponsor (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 Senate `introduction`
- **2026-01-14** To Finance `referral-committee`
- **2026-02-17** Committee substitute reported
- **2026-02-18** On 1st reading
- **2026-02-18** Read 1st time `reading-1`
- **2026-02-19** On 2nd reading
- **2026-02-19** Read 2nd time `reading-2`
- **2026-02-20** On 3rd reading
- **2026-02-20** Read 3rd time `reading-3`
- **2026-02-20** Passed Senate (Roll No. 160) `passage`
- **2026-02-20** Ordered to House
- **2026-02-23** House received Senate message
- **2026-02-23** Introduced in House `introduction`
- **2026-02-23** To Energy and Public Works then Finance
- **2026-02-23** To House Energy and Public Works `referral-committee`
- **2026-03-02** Markup Discussion
- **2026-03-04** With amendment, do pass, but first to Finance `committee-passage`
- **2026-03-04** To House Finance `referral-committee`
- **2026-03-10** With amendment, do pass `committee-passage`
- **2026-03-11** On 1st reading, Special Calendar
- **2026-03-11** Read 1st time `reading-1`
- **2026-03-12** On 2nd reading, Special Calendar
- **2026-03-12** Read 2nd time `reading-2`
- **2026-03-12** Amendment reported by the Clerk
- **2026-03-12** Amendment rejected (Voice vote) `amendment-failure`
- **2026-03-12** Committee amendment adopted (Voice vote)
- **2026-03-13** On 3rd reading, Special Calendar
- **2026-03-13** Read 3rd time `reading-3`
- **2026-03-13** Passed House (Roll No. 522) `passage`
- **2026-03-13** Communicated to Senate
- **2026-03-14** House Message received
- **2026-03-14** Senate concurred in House amendments and passed bill (Roll No. 622)
- **2026-03-14** Communicated to House
- **2026-03-14** Completed legislative action
- **2026-03-18** To Governor 3/18/2026 `executive-receipt`
- **2026-03-14** To Governor 3/18/2026 - Senate Journal `executive-receipt`
- **2026-04-01** Approved by Governor 4/1/2026 `executive-signature`
- **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`
- **2026-06-25** Chapter 276, Acts, Regular Session, 2026 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0ea2fcb1-93f4-4054-b3c2-e4695d83c34b`. Confidence: reported (aggregated from official West Virginia legislature records).