---
type: "Bill"
title: "Supplementary appropriation to Department of Revenue, fund 7352"
description: "Supplementary appropriation to Department of Revenue, fund 7352"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2026"
identifier: "SB 823"
citation: "West Virginia SB 823 (2026)"
classification: ["bill"]
subjects: ["Governor -- Bills Requested By"]
status: "enacted"
primary_sponsors: ["Smith"]
version_count: 2
action_count: 36
vote_count: 3
first_action: "2026-02-09"
last_action: "2026-06-25"
source: "openstates"
source_identifier: "ocd-bill/c367095f-d8c5-4317-aebd-171b6a87098a"
source_url: "https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=823&year=2026&sessiontype=RS&btype=bill"
source_hash: "90857d748eb394c274cc02dac6b3df7dbcce9837c7ffb98049335e80f40b5733"
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 823 (2026) — Supplementary appropriation to Department of Revenue, fund 7352

## 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=sb823%20enr.htm&yr=2026&sesstype=RS&i=823)
2. **Introduced Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb823%20intr.htm&yr=2026&sesstype=RS&i=823)

## Votes

- EFFECT FROM PASSAGE — **89–3** (pass) · lower
- Passage — **25–6** (pass) · upper
- PASSAGE-SUPPLEMENTAL APPROPRIATION — **89–3** (pass) · lower

## Sponsors

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

## Timeline

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

- **2026-02-09** Filed for introduction `filing`
- **2026-02-09** To Finance `referral-committee`
- **2026-02-09** Introduced in Senate `introduction`
- **2026-02-09** To Finance `referral-committee`
- **2026-02-13** Reported do pass `committee-passage`
- **2026-02-16** On 1st reading
- **2026-02-16** Read 1st time `reading-1`
- **2026-02-17** On 2nd reading
- **2026-02-17** Read 2nd time `reading-2`
- **2026-02-18** On 3rd reading
- **2026-02-18** Read 3rd time `reading-3`
- **2026-02-18** Passed Senate (Roll No. 131) `passage`
- **2026-02-18** Effective from passage (Roll No. 132)
- **2026-02-18** Ordered to House
- **2026-02-19** House received Senate message
- **2026-02-19** Introduced in House `introduction`
- **2026-02-19** To Finance `referral-committee`
- **2026-02-19** To House Finance `referral-committee`
- **2026-03-09** Do pass
- **2026-03-10** On 1st reading, Special Calendar
- **2026-03-10** Read 1st time `reading-1`
- **2026-03-11** On 2nd reading, Special Calendar
- **2026-03-11** Read 2nd time `reading-2`
- **2026-03-12** On 3rd reading, Special Calendar
- **2026-03-12** Read 3rd time `reading-3`
- **2026-03-12** Passed House (Roll No. 455) `passage`
- **2026-03-12** Effective from passage (Roll No. 456)
- **2026-03-12** Communicated to Senate
- **2026-03-12** Completed legislative action
- **2026-03-13** House Message received
- **2026-03-17** To Governor 3/17/2026 `executive-receipt`
- **2026-03-14** To Governor 3/17/2026 - Senate Journal `executive-receipt`
- **2026-03-19** Approved by Governor 3/19/2026 `executive-signature`
- **2026-03-14** Approved by Governor 3/19/2026 - Senate Journal `executive-signature`
- **2026-03-14** Approved by Governor 3/19/2026 - House Journal `executive-signature`
- **2026-06-25** Chapter 22, 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/c367095f-d8c5-4317-aebd-171b6a87098a`. Confidence: reported (aggregated from official West Virginia legislature records).