West Virginia 2023 Regular Session Status: Enacted 2 R cosponsors

SB 151 — Levying tax on pass-through entity's income

Last action — Chapter 305, Acts, Regular Session, 2023

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

This bill has been enacted into law. Introduced January 12, 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 80% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 5 sponsors

    1 primary, 4 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (2 R).

  • 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 Senate Bill 151 replaces the original title with a new one, which better clarifies that the bill involves changes to the West Virginia income tax specifically for pass-through entities. This means that certain businesses can now choose to pay their income taxes at the entity level instead of through their owners, and it introduces an income tax credit for owners based on taxes paid. These changes are significant as they aim to simplify tax obligations for those businesses and potentially reduce their overall tax burden.

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Latest
SB151 H FIN AM #1Chakmakian 3260 The Committee on Finance moved to amend the bill on page 4, section 3a, line 44, by striking “W.Va.
SB151 H FIN AMTChakmakian 3260 The Committee on Finance moved to amend the bill by striking out the title and substituting therefor a new title, to read as follows:Com.
Code”;
Sub.
and On page 4, section 3a, line 52, by striking “W.Va.
for S.
Code”;
B.
andOn page 4, section 3a, line 60, by striking subsection (p) in its entirety and inserting in lieu thereof the following; “(p) The Tax Commissioner shall propose rules for legislative approval in accordance with the provisions of §29A-3-1 et seq.
151 -  “A Bill to amend and reenact §11-21-3 of the Code of West Virginia, 1931, as amended;
of this code to administer the tax levied pursuant to the provisions of this section.
to amend said code by adding thereto a new section, designated §11-21-3a;
 These rules must include a description of how the adjustments to income and the credit authorized by this section apply to direct or indirect owners of an electing pass-through entity based upon various ownership structures.” On page 6, section 20, line 29, by striking “article” and inserting “code”;
and to amend and reenact §11-21-20 of said code, all relating to West Virginia income tax paid by pass-through entities;
and On page 6, section 20, line 34, by striking “article” and inserting “code”.
authorizing certain entities to elect to pay West Virginia income tax;
  AdoptedRejected
defining terms;
imposing a tax on pass-through entities which elect to pay West Virginia income tax at the entity level;
authorizing an income tax credit for an owner for such tax paid;
providing rulemaking authority;
providing for a tax credit for income tax paid to another state;
and providing effective dates.   AdoptedRejected 
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Action History

  1. Chapter 305, Acts, Regular Session, 2023

  2. Approved by Governor 3/28/2023

  3. To Governor 3/16/2023

  4. Approved by Governor 3/28/2023 - House Journal

  5. Approved by Governor 3/28/2023 - Senate Journal

  6. To Governor 3/16/2023 - House Journal

  7. To Governor 3/16/2023 - Senate Journal

  8. Effective ninety days from passage

  9. Completed legislative action

  10. Communicated to House

  11. Senate concurred in House amendments and passed bill (Roll No. 489)

  12. House Message received

  13. Communicated to Senate

  14. Title amendment adopted (Voice vote)

  15. Passed House (Roll No. 592)

  16. Read 3rd time

  17. On 3rd reading, Special Calendar

  18. Committee amendment adopted (Voice vote)

  19. Read 2nd time

  20. On 2nd reading, Special Calendar

  21. Read 1st time

  22. On 1st reading, Special Calendar

  23. With amendment, do pass

  24. To House Finance

  25. To Finance

  26. Introduced in House

  27. Ordered to House

  28. Effective July 1, 2023 (Roll No. 198)

  29. Passed Senate (Roll No. 198)

  30. Read 3rd time

  31. On 3rd reading

  32. Read 2nd time

  33. On 2nd reading

  34. Read 1st time

  35. On 1st reading

  36. Committee substitute reported

  37. To Finance

  38. Introduced in Senate

  39. To Finance

  40. Filed for introduction

Sponsors

Sponsorship breakdown

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1 sponsors · 4 co-sponsors · 147 not signed on

Sponsors (1)

Co-sponsors (4)

Not signed on (147)

147 members have not signed on to this bill.

Show all 147 →

"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 15001
Unaffiliated 17000
Democrat 1000
Total 33001
% of votes cast 97%0%0%3%
How each member voted (34)
Member Party Vote
MARONEY — Yea
STOVER — Yea
MARTIN — Yea
STUART — Yea
BOLEY — Yea
SWOPE — Yea
CAPUTO — Yea
NELSON — Yea
PHILLIPS — Yea
PLYMALE — Yea
TRUMP — Yea
HAMILTON — Yea
HUNT — Yea
JEFFRIES — Yea
SMITH — Yea
MR PRESIDENT — Yea
KARNES — Yea
Mike Woelfel Democrat Yea
Amy Grady Republican Yea
Ben Queen Republican Yea
Charles H. Clements Republican Yea
Eric Tarr Republican Yea
Jack Woodrum Republican Yea
Jason Barrett Republican Yea
Jay Taylor Republican Yea
Laura Wakim Chapman Republican Yea
Mark R. Maynard Republican Yea
Mike Azinger Republican Yea
Mike Oliverio Republican Yea
Patricia Rucker Republican Not Voting
Rollan A. Roberts Republican Yea
Ryan Weld Republican Yea
Tom Takubo Republican Yea
Vince Deeds 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 SB 151?
SB 151 is sponsored by Mike Oliverio (Republican), Nelson, Trump, Maroney, and Patrick Martin (Republican).
What is the current status of SB 151?
This bill has been enacted into law. Introduced January 12, 2023. Enacted.
Where can I track SB 151?
Track SB 151 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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