republic-os/legislation/us/states/wv/2021/hb-2760.md

---
type: "Bill"
title: "Relating to economic development incentive tax credits"
description: "Relating to economic development incentive tax credits"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2021"
identifier: "HB 2760"
citation: "West Virginia HB 2760 (2021)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Capito"]
version_count: 8
action_count: 47
vote_count: 1
first_action: "2021-02-25"
last_action: "2021-05-20"
source: "openstates"
source_identifier: "ocd-bill/fa36ec9b-fdd3-40fc-8c52-4260592e183e"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=2760&year=2021&sessiontype=RS&btype=bill"
source_hash: "1f1a41658372327acfc5bc2537688d9fa3334bdd5fc30fc7f552282e412c9a27"
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 2760 (2021) — Relating to economic development incentive tax credits

## Version chain

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

1. **Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=HB2760%20SUB.htm&yr=2021&sesstype=RS&i=2760)
2. **Engrossed Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=HB2760%20SUB%20ENG.htm&yr=2021&sesstype=RS&i=2760)
3. **Enrolled Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=HB2760%20SUB%20ENR.htm&yr=2021&sesstype=RS&i=2760)
4. **HB2760 H FIN AM _1 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2021/RS/com_amends/HB2760 H FIN AM _1 adopted.htm)
5. **HB2760 H FIN AMT adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2021/RS/com_amends/HB2760 H FIN AMT adopted.htm)
6. **HB2760 SFA _1 WELD 4-8 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2021/RS/floor_amends/HB2760 SFA _1 WELD 4-8 adopted.htm)
7. **HB2760 SFAT _1 WELD 4-8 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2021/RS/floor_amends/HB2760 SFAT _1 WELD 4-8 adopted.htm)
8. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=HB2760%20INTR.htm&yr=2021&sesstype=RS&i=2760)

## Votes

- Passage — **0–0** (fail) · upper

## Sponsors

- Capito — primary (person)
- Hott — cosponsor (person)
- Mandt — cosponsor (person)
- Maynard — cosponsor (person)
- Pack, L. — cosponsor (person)
- Queen — cosponsor (person)
- Riley — cosponsor (person)
- Young — cosponsor (person)

## Timeline

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

- **2021-02-25** Filed for introduction `filing`
- **2021-02-25** To Small Business, Entrepreneurship and Economic Development then Finance
- **2021-02-25** Introduced in House `introduction`
- **2021-02-25** To House Small Business, Entrepreneurship and Economic Development `referral-committee`
- **2021-03-04** By substitute, do pass, but first to Finance
- **2021-03-04** To House Finance `referral-committee`
- **2021-03-18** With amendment, do pass `committee-passage`
- **2021-03-19** On 1st reading, Special Calendar
- **2021-03-19** Read 1st time `reading-1`
- **2021-03-22** On 2nd reading, Special Calendar
- **2021-03-22** Read 2nd time `reading-2`
- **2021-03-22** Committee amendment adopted (Voice vote)
- **2021-03-23** On 3rd reading, Special Calendar
- **2021-03-23** Read 3rd time `reading-3`
- **2021-03-23** Passed House (Roll No. 255) `passage`
- **2021-03-23** Title amendment adopted (Voice vote)
- **2021-03-23** Communicated to Senate
- **2021-03-24** Introduced in Senate `introduction`
- **2021-03-24** To Finance `referral-committee`
- **2021-03-24** To Finance `referral-committee`
- **2021-04-01** Reported do pass `committee-passage`
- **2021-04-02** On 1st reading
- **2021-04-02** Read 1st time `reading-1`
- **2021-04-05** On 2nd reading
- **2021-04-05** Read 2nd time `reading-2`
- **2021-04-06** On 3rd reading
- **2021-04-06** Laid over on 3rd reading 4/6/21
- **2021-04-07** Laid over on 3rd reading 4/7/21
- **2021-04-08** Unanimous consent to amend
- **2021-04-08** Floor amendment adopted (Voice vote)
- **2021-04-08** Read 3rd time `reading-3`
- **2021-04-08** Passed Senate with amended title (Roll No. 378) `passage`
- **2021-04-08** Senate requests House to concur
- **2021-04-08** House received Senate message
- **2021-04-08** House refused to concur; requested Senate to recede (Voice)
- **2021-04-08** Communicated to Senate
- **2021-04-10** House Message received
- **2021-04-10** Senate receded and passed (Roll No. 467)
- **2021-04-10** Communicated to House
- **2021-04-10** Completed legislative action
- **2021-04-10** To Governor 4/22/21 - House Journal `executive-receipt`
- **2021-04-22** To Governor 4/22/21 `executive-receipt`
- **2021-04-10** To Governor 4/22/21 - Senate Journal `executive-receipt`
- **2021-04-10** Approved by Governor 4/28/21 - House Journal
- **2021-04-28** Approved by Governor 4/28/21 `executive-signature`
- **2021-04-10** Approved by Governor 4/28/21 - Senate Journal
- **2021-05-20** Chapter 262, Acts, Regular Session, 2021

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fa36ec9b-fdd3-40fc-8c52-4260592e183e`. Confidence: reported (aggregated from official West Virginia legislature records).