Fabio
94 lines
3.7 KiB
Markdown
94 lines
3.7 KiB
Markdown
---
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type: "Bill"
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title: "Updating corporate net income tax definitions"
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description: "Updating corporate net income tax definitions"
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jurisdiction: "us/states/wv"
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legislature: "West Virginia Legislature"
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session: "2026"
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identifier: "SB 393"
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citation: "West Virginia SB 393 (2026)"
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classification: ["bill"]
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subjects: ["Governor -- Bills Requested By", "Taxation"]
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status: "enacted"
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primary_sponsors: ["Smith"]
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version_count: 2
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action_count: 35
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vote_count: 3
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first_action: "2026-01-15"
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last_action: "2026-06-25"
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source: "openstates"
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source_identifier: "ocd-bill/d39a81ea-769e-4219-9282-aaffd702e5d5"
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source_url: "https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=393&year=2026&sessiontype=RS&btype=bill"
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source_hash: "9ce284bcfbc6e0323bca82b28f6485d5134ffdb112ed700f3fe7db68d188a636"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-wv"]
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---
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# West Virginia SB 393 (2026) — Updating corporate net income tax definitions
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Enrolled Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb393%20enr.htm&yr=2026&sesstype=RS&i=393)
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2. **Introduced Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb393%20intr.htm&yr=2026&sesstype=RS&i=393)
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## Votes
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- Passage — **32–0** (pass) · upper
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- EFFECT FROM PASSAGE — **94–0** (pass) · lower
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- PASSAGE — **94–0** (pass) · lower
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## Sponsors
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- Smith — primary (person)
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- Woelfel — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2026-01-15** Filed for introduction `filing`
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- **2026-01-15** To Finance `referral-committee`
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- **2026-01-15** Introduced in Senate `introduction`
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- **2026-01-15** To Finance `referral-committee`
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- **2026-02-10** Reported do pass `committee-passage`
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- **2026-02-11** On 1st reading
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- **2026-02-11** Read 1st time `reading-1`
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- **2026-02-12** On 2nd reading
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- **2026-02-12** Read 2nd time `reading-2`
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- **2026-02-13** On 3rd reading
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- **2026-02-13** Read 3rd time `reading-3`
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- **2026-02-13** Passed Senate (Roll No. 74) `passage`
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- **2026-02-13** Effective from passage (Roll No. 75)
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- **2026-02-13** Ordered to House
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- **2026-02-16** House received Senate message
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- **2026-02-16** Introduced in House `introduction`
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- **2026-02-16** To Finance `referral-committee`
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- **2026-02-16** To House Finance `referral-committee`
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- **2026-02-18** Do pass
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- **2026-02-19** On 1st reading, Special Calendar
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- **2026-02-19** Read 1st time `reading-1`
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- **2026-02-20** On 2nd reading, Special Calendar
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- **2026-02-20** Read 2nd time `reading-2`
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- **2026-02-23** On 3rd reading, Special Calendar
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- **2026-02-24** Read 3rd time `reading-3`
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- **2026-02-23** Passed House (Roll No. 154) `passage`
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- **2026-02-23** Effective from passage (Roll No. 155)
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- **2026-02-23** Communicated to Senate
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- **2026-02-23** Completed legislative action
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- **2026-02-24** House Message received
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- **2026-02-25** To Governor 2/24/2026 - House Journal `executive-receipt`
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- **2026-02-24** To Governor 2/24/2026 `executive-receipt`
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- **2026-03-02** Approved by Governor 3/2/2026 - House Journal `executive-signature`
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- **2026-03-02** Approved by Governor 3/2/2026 `executive-signature`
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- **2026-06-25** Chapter 278, Acts, Regular Session, 2026 `became-law`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d39a81ea-769e-4219-9282-aaffd702e5d5`. Confidence: reported (aggregated from official West Virginia legislature records).
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