West Virginia 2023 Regular Session Status: Enacted Bipartisan · 2 R · 1 D cosponsors

HB 2821 — Relating to taxation of gambling and lottery winnings

Last action — Chapter 317, Acts, Regular Session, 2023

  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 19, 2023. Enacted.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 98% · high confidence

  • Enacted

    Current position in the legislative process.

  • 7 sponsors

    1 primary, 6 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (2 R · 1 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

1 added · 1 removed

Plain-language change summary

The amendment to House Bill 2821 changes the title of the bill to clarify its purpose more effectively. It introduces a new section allowing West Virginia taxpayers to reduce their federal adjusted gross income by the amount of their gaming and gambling losses, which cannot exceed their winnings. This change matters because it provides relief to taxpayers who have experienced gambling losses, allowing them to amend their tax returns for the past three years without facing penalties or interest, potentially resulting in a significant financial benefit for many individuals.

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Previous
Latest
HB2821 HFA Capito 2-13 #1Sears 3258 Delegate Capito moves to amend the committee substitute on page 1, section (a), line 3, by striking “2023” and inserting in lieu thereof “2020”.And,Delegate Capito further moves to amend the committee substitute on page 1, section (a), line 9, by striking the period after the words “gambling activity” and inserting in lieu thereof the following:
HB2821 HFAT Criss 2-15McO Delegate Criss moves to amend the bill by striking out the title and substituting therefor a new title, to read as follows:
“:
Eng.
Provided further that the taxpayer may amend previously filed returns for the 2020, 2021, and 2022 tax years to recognize this decreasing modification.
Com.
Based on such amended returns as specified herein, any fines, assessments, penalties, or interest levied thereon are void, and returnable to the taxpayer.” AdoptedRejected 
Sub.
For H.
B.
2821 – “A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-12n, relating to authorizing for taxable years beginning on and after January 1, 2020, a decreasing modification reducing federal adjusted gross income for state personal income tax purposes in amount of certain West Virginia gaming and gambling losses, not to exceed the amount of West Virginia gaming and gambling winnings, for the taxable year;
allowing taxpayer to amend previously filed returns for the 2020, 2021, and 2022 tax years to recognize this decreasing modification;
providing that based on such amended returns as specified herein, any fines, assessments, penalties, or interest levied thereon are void, and returnable to the taxpayer;
requiring detailed records substantiating losses;
and placing burden of proving any loss on taxpayer.”  ADOPTED REJECTED  
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Action History

  1. Chapter 317, Acts, Regular Session, 2023

  2. Approved by Governor 3/29/2023

  3. To Governor 3/22/2023

  4. Approved by Governor 3/29/2023 - Senate Journal

  5. Approved by Governor 3/29/2023 - House Journal

  6. To Governor 3/22/2023 - House Journal

  7. To Governor 3/22/2023 - Senate Journal

  8. House received Senate message

  9. Completed legislative action

  10. Communicated to House

  11. Passed Senate (Roll No. 455)

  12. Read 3rd time

  13. On 3rd reading

  14. Read 2nd time

  15. On 2nd reading

  16. Read 1st time

  17. Immediate consideration

  18. Reported do pass

  19. To Finance

  20. To Finance

  21. Introduced in Senate

  22. Communicated to Senate

  23. Title amendment adopted (Voice vote)

  24. Passed House (Roll No. 152)

  25. Read 3rd time

  26. On 3rd reading, Special Calendar

  27. Amendment adopted (Voice vote)

  28. Read 2nd time

  29. On 2nd reading, Special Calendar

  30. Read 1st time

  31. On 1st reading, Special Calendar

  32. By substitute, do pass

  33. To House Finance

  34. With amendment, do pass, but first to Finance

  35. To House Judiciary

  36. Introduced in House

  37. To Judiciary then Finance

  38. Filed for introduction

Sponsors

Sponsorship breakdown

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1 sponsors · 6 co-sponsors · 145 not signed on · 6 voted No

Sponsors (1)

Co-sponsors (6)

Not signed on (145)

145 members have not signed on to this bill.

Show all 145 →

"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 23 Yea · 9 Nay · 2 Other
Party YeaNayPresentNot Voting
Republican 10600
Unaffiliated 12302
Democrat 1000
Total 23902
% of votes cast 68%26%0%6%
How each member voted (34)
Member Party Vote
MARONEY — Yea
STOVER — Yea
MARTIN — Yea
STUART — Nay
BOLEY — Yea
SWOPE — Yea
CAPUTO — Yea
NELSON — Yea
PHILLIPS — Not Voting
PLYMALE — Yea
TRUMP — Yea
HAMILTON — Yea
HUNT — Yea
JEFFRIES — Not Voting
SMITH — Nay
MR PRESIDENT — Yea
KARNES — Nay
Mike Woelfel Democrat Yea
Amy Grady Republican Nay
Ben Queen Republican Yea
Charles H. Clements Republican Yea
Eric Tarr Republican Yea
Jack Woodrum Republican Yea
Jason Barrett Republican Yea
Jay Taylor Republican Nay
Laura Wakim Chapman Republican Yea
Mark R. Maynard Republican Nay
Mike Azinger Republican Nay
Mike Oliverio Republican Yea
Patricia Rucker Republican Yea
Rollan A. Roberts Republican Nay
Ryan Weld Republican Yea
Tom Takubo Republican Yea
Vince Deeds Republican Nay

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 2821?
HB 2821 is sponsored by Jarred Cannon (Republican), Steele, Shawn Fluharty (Democrat), Clay Riley (Republican), Nestor, Storch, and Espinosa.
What is the current status of HB 2821?
This bill has been enacted into law. Introduced January 19, 2023. Enacted.
Where can I track HB 2821?
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Last checked for changes 3 months ago · updated continuously

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