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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 Updating personal income tax definitions and provision of law relating to gaming and gambling losses Updating personal income tax definitions and provision of law relating to gaming and gambling losses us/states/wv West Virginia Legislature 2026 SB 400 West Virginia SB 400 (2026)
bill
Governor -- Bills Requested By
enacted
Smith
3 35 3 2026-01-15 2026-06-25 openstates ocd-bill/a7f5b833-2601-42ab-bee9-ad545efcce7a https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=400&year=2026&sessiontype=RS&btype=bill 812bca55baf0388185fb26d3bfe1694cc8d7f33ce8b5b690aecb182ae4707066 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-wv

West Virginia SB 400 (2026) — Updating personal income tax definitions and provision of law relating to gaming and gambling losses

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

Votes

  • EFFECT FROM PASSAGE — 931 (pass) · lower
  • Passage — 331 (pass) · upper
  • PASSAGE — 931 (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
  • 2026-01-23 Committee substitute reported
  • 2026-01-26 On 1st reading
  • 2026-01-27 Read 1st time reading-1
  • 2026-01-28 On 2nd reading
  • 2026-01-28 Read 2nd time reading-2
  • 2026-01-29 On 3rd reading
  • 2026-01-29 Read 3rd time reading-3
  • 2026-01-29 Passed Senate (Roll No. 21) passage
  • 2026-01-29 Effective from passage (Roll No. 22)
  • 2026-01-29 Ordered to House
  • 2026-01-30 House received Senate message
  • 2026-01-30 Introduced in House introduction
  • 2026-01-30 To Finance referral-committee
  • 2026-01-30 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
  • 2026-02-23 Read 3rd time reading-3
  • 2026-02-23 Passed House (Roll No. 156) passage
  • 2026-02-23 Effective from passage (Roll No. 157)
  • 2026-02-23 Communicated to Senate
  • 2026-02-23 Completed legislative action
  • 2026-02-24 House Message received
  • 2026-02-24 To Governor 2/24/2026 executive-receipt
  • 2026-02-25 To Governor 2/24/2026 - House Journal 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 279, Acts, Regular Session, 2026 became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/a7f5b833-2601-42ab-bee9-ad545efcce7a. Confidence: reported (aggregated from official West Virginia legislature records).