---
type: "Bill"
title: "Relating to personal income tax reduction"
description: "Relating to personal income tax reduction"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2026"
identifier: "SB 392"
citation: "West Virginia SB 392 (2026)"
classification: ["bill"]
subjects: ["Governor -- Bills Requested By", "Taxation"]
status: "enacted"
primary_sponsors: ["Smith"]
version_count: 6
action_count: 51
vote_count: 3
first_action: "2026-01-15"
last_action: "2026-06-25"
source: "openstates"
source_identifier: "ocd-bill/75a65305-0b8c-410a-8657-93950a55ec5c"
source_url: "https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=392&year=2026&sessiontype=RS&btype=bill"
source_hash: "76e35e77cde7498c5c7b18264c2bf24b458b7f616c474d72136b4cc38261222b"
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 392 (2026) — Relating to personal income tax reduction

## 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=sb392%20sub1.htm&yr=2026&sesstype=RS&i=392)
2. **Enrolled Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb392%20sub1%20enr.htm&yr=2026&sesstype=RS&i=392)
3. **Introduced Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb392%20intr.htm&yr=2026&sesstype=RS&i=392)
4. **sb392 hfa linville 3-12 _1 reformed adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2026/RS/floor_amends/sb392%20hfa%20linville%203-12%20_1%20reformed%20adopted.htm)
5. **sb392 hfat criss adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2026/RS/floor_amends/sb392%20hfat%20criss%20adopted.htm)
6. **sb392 hfin am adopted adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2026/RS/com_amends/sb392%20hfin%20am%20adopted%20adopted.htm)

## Votes

- Passage — **28–4** (pass) · upper
- HFA HORNBUCKLE 3-12 #1 — **15–80** (fail) · lower
- PASSAGE — **88–8** (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`
- **2026-02-17** 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. 163) `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 Finance `referral-committee`
- **2026-02-23** To House Finance `referral-committee`
- **2026-03-11** With amendment, do pass `committee-passage`
- **2026-03-11** Immediate consideration
- **2026-03-11** Read 1st time `reading-1`
- **2026-03-12** On 2nd reading, Special Calendar
- **2026-03-12** Read 2nd time `reading-2`
- **2026-03-13** On 3rd reading, Special Calendar
- **2026-03-12** Amendments pending
- **2026-03-13** Reported by the Clerk
- **2026-03-13** Amendment reported by the Clerk
- **2026-03-13** Amendment rejected (Voice vote) `amendment-failure`
- **2026-03-13** Amendment withdrawn (Voice vote)
- **2026-03-13** Amendment reported by the Clerk
- **2026-03-13** Amendment withdrawn (Voice vote)
- **2026-03-13** Amendment rejected (Roll No. 525) `amendment-failure`
- **2026-03-13** Amendment reported by the Clerk
- **2026-03-13** Amendment rejected (Voice vote) `amendment-failure`
- **2026-03-13** Amendment reported by the Clerk
- **2026-03-13** Amendment adopted (Voice vote)
- **2026-03-13** Committee amendment adopted (Voice vote)
- **2026-03-13** Read 3rd time `reading-3`
- **2026-03-13** Passed House (Roll No. 526) `passage`
- **2026-03-13** Title amendment adopted (Voice vote)
- **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. 652)
- **2026-03-14** Senate reconsidered action and passed bill (Roll No. 668)
- **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`
- **2026-03-31** Approved by Governor 3/31/2026 `executive-signature`
- **2026-03-14** Approved by Governor 3/31/2026 - Senate Journal `executive-signature`
- **2026-03-14** Approved by Governor 3/31/2026 - House Journal `executive-signature`
- **2026-06-25** Chapter 277, 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/75a65305-0b8c-410a-8657-93950a55ec5c`. Confidence: reported (aggregated from official West Virginia legislature records).