---
type: "Bill"
title: "Updating corporate net income tax definitions"
description: "Updating corporate net income tax definitions"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2026"
identifier: "SB 393"
citation: "West Virginia SB 393 (2026)"
classification: ["bill"]
subjects: ["Governor -- Bills Requested By", "Taxation"]
status: "enacted"
primary_sponsors: ["Smith"]
version_count: 2
action_count: 35
vote_count: 3
first_action: "2026-01-15"
last_action: "2026-06-25"
source: "openstates"
source_identifier: "ocd-bill/d39a81ea-769e-4219-9282-aaffd702e5d5"
source_url: "https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=393&year=2026&sessiontype=RS&btype=bill"
source_hash: "9ce284bcfbc6e0323bca82b28f6485d5134ffdb112ed700f3fe7db68d188a636"
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 393 (2026) — Updating corporate net income tax definitions

## Version chain

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

1. **Enrolled Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb393%20enr.htm&yr=2026&sesstype=RS&i=393)
2. **Introduced Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb393%20intr.htm&yr=2026&sesstype=RS&i=393)

## Votes

- Passage — **32–0** (pass) · upper
- EFFECT FROM PASSAGE — **94–0** (pass) · lower
- PASSAGE — **94–0** (pass) · lower

## Sponsors

- Smith — primary (person)
- Woelfel — cosponsor (person)

## Timeline

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

- **2026-01-15** Filed for introduction `filing`
- **2026-01-15** To Finance `referral-committee`
- **2026-01-15** Introduced in Senate `introduction`
- **2026-01-15** To Finance `referral-committee`
- **2026-02-10** Reported do pass `committee-passage`
- **2026-02-11** On 1st reading
- **2026-02-11** Read 1st time `reading-1`
- **2026-02-12** On 2nd reading
- **2026-02-12** Read 2nd time `reading-2`
- **2026-02-13** On 3rd reading
- **2026-02-13** Read 3rd time `reading-3`
- **2026-02-13** Passed Senate (Roll No. 74) `passage`
- **2026-02-13** Effective from passage (Roll No. 75)
- **2026-02-13** Ordered to House
- **2026-02-16** House received Senate message
- **2026-02-16** Introduced in House `introduction`
- **2026-02-16** To Finance `referral-committee`
- **2026-02-16** To House Finance `referral-committee`
- **2026-02-18** Do pass
- **2026-02-19** On 1st reading, Special Calendar
- **2026-02-19** Read 1st time `reading-1`
- **2026-02-20** On 2nd reading, Special Calendar
- **2026-02-20** Read 2nd time `reading-2`
- **2026-02-23** On 3rd reading, Special Calendar
- **2026-02-24** Read 3rd time `reading-3`
- **2026-02-23** Passed House (Roll No. 154) `passage`
- **2026-02-23** Effective from passage (Roll No. 155)
- **2026-02-23** Communicated to Senate
- **2026-02-23** Completed legislative action
- **2026-02-24** House Message received
- **2026-02-25** To Governor 2/24/2026 - House Journal `executive-receipt`
- **2026-02-24** To Governor 2/24/2026 `executive-receipt`
- **2026-03-02** Approved by Governor 3/2/2026 - House Journal `executive-signature`
- **2026-03-02** Approved by Governor 3/2/2026 `executive-signature`
- **2026-06-25** Chapter 278, 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/d39a81ea-769e-4219-9282-aaffd702e5d5`. Confidence: reported (aggregated from official West Virginia legislature records).