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type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
type title description jurisdiction legislature session identifier citation classification subjects status primary_sponsors version_count action_count vote_count first_action last_action source source_identifier source_url source_hash vintage source_snapshot retrieved_at confidence tags
Bill Levying tax on pass-through entity's income Levying tax on pass-through entity's income us/states/wv West Virginia Legislature 2023 SB 151 West Virginia SB 151 (2023)
bill
Taxation
enacted
Oliverio
5 40 1 2023-01-12 2023-05-01 openstates ocd-bill/9a5e7ad8-b718-4617-a88c-b008ec1838da http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=151&year=2023&sessiontype=RS&btype=bill 4e266d38c34d5eee69d5908e88ee3928a3a0862b7b3a74bd3bec0e5d7f703651 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-wv

West Virginia SB 151 (2023) — Levying tax on pass-through entity's income

Version chain

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

  1. Committee Substitute (committee substitute) — source
  2. Enrolled Committee Substitute (committee substitute) — source
  3. Introduced Version (committee substitute) — source
  4. sb151 h fin am _1 adopted.htm (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2023/RS/com_amends/sb151 h fin am _1 adopted.htm)
  5. sb151 h fin amt adopted.htm (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2023/RS/com_amends/sb151 h fin amt adopted.htm)

Votes

  • Passage — 330 (pass) · upper

Sponsors

  • Oliverio — primary (person)
  • Maroney — cosponsor (person)
  • Martin — cosponsor (person)
  • Nelson — cosponsor (person)
  • Trump — cosponsor (person)

Timeline

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

  • 2023-01-12 Filed for introduction filing
  • 2023-01-12 To Finance referral-committee
  • 2023-01-12 Introduced in Senate introduction
  • 2023-01-12 To Finance referral-committee
  • 2023-02-14 Committee substitute reported
  • 2023-02-15 On 1st reading
  • 2023-02-15 Read 1st time reading-1
  • 2023-02-16 On 2nd reading
  • 2023-02-16 Read 2nd time reading-2
  • 2023-02-17 On 3rd reading
  • 2023-02-17 Read 3rd time reading-3
  • 2023-02-17 Passed Senate (Roll No. 198) passage
  • 2023-02-17 Effective July 1, 2023 (Roll No. 198)
  • 2023-02-17 Ordered to House
  • 2023-02-20 Introduced in House introduction
  • 2023-02-20 To Finance referral-committee
  • 2023-02-20 To House Finance referral-committee
  • 2023-03-06 With amendment, do pass committee-passage
  • 2023-03-07 On 1st reading, Special Calendar
  • 2023-03-07 Read 1st time reading-1
  • 2023-03-08 On 2nd reading, Special Calendar
  • 2023-03-08 Read 2nd time reading-2
  • 2023-03-08 Committee amendment adopted (Voice vote)
  • 2023-03-09 On 3rd reading, Special Calendar
  • 2023-03-09 Read 3rd time reading-3
  • 2023-03-09 Passed House (Roll No. 592) passage
  • 2023-03-09 Title amendment adopted (Voice vote)
  • 2023-03-09 Communicated to Senate
  • 2023-03-10 House Message received
  • 2023-03-10 Senate concurred in House amendments and passed bill (Roll No. 489)
  • 2023-03-10 Communicated to House
  • 2023-03-10 Completed legislative action
  • 2023-03-10 Effective ninety days from passage
  • 2023-03-16 To Governor 3/16/2023 executive-receipt
  • 2023-03-11 To Governor 3/16/2023 - Senate Journal executive-receipt
  • 2023-03-11 To Governor 3/16/2023 - House Journal executive-receipt
  • 2023-03-28 Approved by Governor 3/28/2023 executive-signature
  • 2023-03-11 Approved by Governor 3/28/2023 - Senate Journal executive-signature
  • 2023-03-11 Approved by Governor 3/28/2023 - House Journal executive-signature
  • 2023-05-01 Chapter 305, Acts, Regular Session, 2023 became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/9a5e7ad8-b718-4617-a88c-b008ec1838da. Confidence: reported (aggregated from official West Virginia legislature records).