West Virginia 2022 Regular Session Status: Enacted 1 R cosponsors

HB 4410 — Specifying allocation, apportionment and treatment of income of flow-through entities

Last action — Chapter 276, Acts, Regular Session, 2022

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House of Delegates
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 26, 2022. Enacted.

Prognosis

Likely to advance 74% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

99 added · 73 removed

Plain-language change summary

The amended version of Bill HB 4410 updates definitions and clarifies how to calculate average property values and payroll factors for tax purposes in the state. It specifies that average property values can be calculated monthly if there are significant fluctuations or when property is acquired or disposed of during the tax year. These changes are important as they help provide clearer guidelines for businesses, ensuring they report their property values and payroll accurately, which ultimately impacts their tax obligations.

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NEWS RELEASES HELPFUL LINKS Introduced Version « House Bill 4410 History OTHER VERSIONS  —  Enrolled Version - Final Version  |   |  Email Key:
NEWS RELEASES HELPFUL LINKS Enrolled Version - Final Version « House Bill 4410 History OTHER VERSIONS  —  Introduced Version  |   |  Email Key:
Red = new code to be enacted WEST virginia legislature regular session Introduced House Bill 4410 By Delegates Householder and Criss (By Request of the State Tax Department) [Introduced January 26, 2022;
Red = new code to be enacted WEST virginia legislature regular session ENROLLED House Bill 4410 By Delegates Householder and Criss (By Request of the State Tax Department) [Passed March 9, 2022;
referred to the Committee on Finance]   A BILL to amend and reenact §11-21-37a of the Code of West Virginia, 1931, as amended, relating to specifying allocation and apportionment of income of flow-through entities and treatment of income derived from flow-through entities by recipients thereof, providing that allocation and apportionment of income for flow-through entities to be the same as allocation and apportionment of income for C corporations;
in effect ninety days from passage.]   AN ACT to amend and reenact §11-21-37a of the Code of West Virginia, 1931, as amended, relating to specifying allocation and apportionment of income of flow-through entities and treatment of income derived from flow-through entities by recipients thereof, providing that allocation and apportionment of income for flow-through entities to be the same as allocation and apportionment of income for C corporations;
(f)(g)  Income-producing activity.
 (g)  Income-producing activity.
(g)(h)  Cost of performance.
 (h)  Cost of performance.
(h)(i)  Other methods of allocation and apportionment.
 (i)  Other methods of allocation and apportionment.
of this code.  (i)(k) Effective date.
of this code.   (k) Effective date.
—  (A)  This The provisions of this section added in 2019 shall apply to taxable years beginning on and after January 1, 2018.
— (A) The provisions of this section added in 2019 shall apply to taxable years beginning on and after January 1, 2018.
  NOTE:
The Joint Committee on Enrolled Bills hereby certifies that the foregoing bill is correctly enrolled.
The purpose of this bill is to cause the allocation and apportionment of income for flow-through entities to be the same as allocation and apportionment of income for C corporations.
    ...............................................................
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
        Chairman, House Committee                          ...............................................................
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                             Chairman, Senate Committee                                                       Originating in the House.
  In effect ninety days from passage.
    ...............................................................
                  Clerk of the House of Delegates                          ...............................................................
                                                  Clerk of the Senate                                         ...............................................................
                                                   Speaker of the House of Delegates                                                                 ...............................................................
                                                                                     President of the Senate     __________             The within ...................................................
this the...........................................
  day of ..........................................................................................................., 2022.
                                                    .............................................................
                                                                                    Governor Bill Status  |  Bill Tracking  |  Legacy WV Code  |  Bulletin Board  |  District Maps  |  Senate Roster  |  House Roster  |  Live  |  Blog  |  Jobs  |  Links  |  Home This Web site is maintained by the West Virginia Legislature's Office of Reference & Information.
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Action History

  1. Chapter 276, Acts, Regular Session, 2022

  2. Approved by Governor 3/30/22

  3. To Governor 3/17/22

  4. Approved by Governor 3/30/22 - House Journal

  5. Approved by Governor 3/30/2022 - Senate Journal

  6. To Governor 3/17/22 - House Journal

  7. To Governor 3/17/2022 - Senate Journal

  8. House received Senate message

  9. Completed legislative action

  10. Communicated to House

  11. Passed Senate (Roll No. 396)

  12. Read 3rd time

  13. On 3rd reading

  14. Read 2nd time

  15. On 2nd reading

  16. Read 1st time

  17. On 1st reading

  18. Reported do pass

  19. To Finance

  20. To Finance

  21. Introduced in Senate

  22. Communicated to Senate

  23. Passed House (Roll No. 140)

  24. Read 3rd time

  25. On 3rd reading, Special Calendar

  26. Read 2nd time

  27. On 2nd reading, Special Calendar

  28. Read 1st time

  29. On 1st reading, Special Calendar

  30. Do pass

  31. To House Finance

  32. Introduced in House

  33. To Finance

  34. Filed for introduction

Sponsors

Sponsorship breakdown

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1 sponsors · 1 co-sponsors · 150 not signed on

Sponsors (1)

  • Householder

Co-sponsors (1)

Not signed on (150)

150 members have not signed on to this bill.

Show all 150 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Passage

Passed 33 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 9001
Unaffiliated 23000
Democrat 1000
Total 33001
% of votes cast 97%0%0%3%
How each member voted (34)
Member Party Vote
LINDSAY — Yea
STOLLINGS — Yea
BALDWIN — Yea
MARONEY — Yea
STOVER — Yea
BEACH — Yea
MARTIN — Yea
SWOPE — Yea
BOLEY — Yea
MAYNARD — Yea
SYPOLT — Yea
BROWN — Yea
NELSON — Yea
CAPUTO — Yea
PHILLIPS — Yea
PLYMALE — Yea
TRUMP — Yea
GEFFERT — Yea
ROMANO — Yea
JEFFRIES — Yea
SMITH — Yea
MR PRESIDENT — Yea
KARNES — Yea
Mike Woelfel Democrat Yea
Amy Grady Republican Yea
Bill Hamilton Republican Yea
Charles H. Clements Republican Yea
Eric Tarr Republican Yea
Jack Woodrum Republican Yea
Mike Azinger Republican Yea
Patricia Rucker Republican Yea
Rollan A. Roberts Republican Not Voting
Ryan Weld Republican Yea
Tom Takubo Republican Yea

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HB 4410?
HB 4410 is sponsored by Vernon Criss (Republican) and Householder.
What is the current status of HB 4410?
This bill has been enacted into law. Introduced January 26, 2022. Enacted.
Where can I track HB 4410?
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