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Red = new code to be enacted WEST virginia legislature regular session IntroducedENROLLED House Bill 4410 By Delegates Householder and Criss (By Request of the State Tax Department) [Introduced[Passed JanuaryMarch 26,9, 2022;

referredin toeffect theninety Committeedays onfrom Finance]passage.]   AAN BILLACT 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)  (g)  Income-producing activity.

(g)(h)  (h)  Cost of performance.

(h)(i)  (i)  Other methods of allocation and apportionment.

of this code.  (i)(k) (k) Effective date.

—  (A)(A)  This The provisions of this section added in 2019 shall apply to taxable years beginning on and after January 1, 2018.

 The NOTE: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        indicateChairman, languageHouse thatCommittee would  be  stricken                     from............................................................... a heading or the present law and underscoring indicates new language that would be added.

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  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.

                                                    .............................................................

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