West Virginia 2024 Regular Session Status: Enacted 8 R cosponsors

HB 5261 — Relating to the definition of small arms for purposes of taxation

Last action — Chapter 262, Acts, Regular Session, 2024

  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 29, 2024. Enacted.

Odds of enactment

High chance

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

Upgrade to see the exact probability and what's driving it.

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

Prognosis

Likely to advance 82% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 11 sponsors

    1 primary, 10 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (8 R).

  • Cleared a recorded vote

    Passed 3 recorded votes 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

37 added · 24 removed

Plain-language change summary

This bill has been updated to clarify the definition of "small arms" for tax purposes in West Virginia. The new version expands this definition to explicitly include the receiver or frame of the firearm. This matters because it ensures that these components, which are essential for the operation of firearms, are recognized in tax regulations, potentially affecting how these items are taxed when sold.

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WEST VIRGINIA LEGISLATURE REGULAR SESSION Introduced House Bill 5261 By Delegates Horst, Howell, Hardy, Phillips, McGeehan, Summers, Hite, Criss, Thorne, Maynor, and Steele [Introduced January 29, 2024;
WEST VIRGINIA LEGISLATURE REGULAR SESSION ENROLLED House Bill 5261 BY DELEGATESH ORST, OWELL, HARDY, HILLIP, MCG EEHAN, UMMERS , ITE, RIS, THORNE, MAYNOR, AND STEELE [Passed February 19, 2024;
Referred to the Committee on the Judiciary] Intr HB 5261 A BILL to amend and reenact §11-15-9u of the Code of West Virginia, 1931, as amended, relating to the definition of small arms for purposes of taxation;
in effect July 1, 2024.] Enr HB 5261 AN ACT to amend and reenact §11-15-9u of the Code of West Virginia, 1931, as amended, relating to the definition of small arms for purposes of taxation;
(a) Notwithstanding any provision of this code to the contrary, the sale of small arms and small arms ammunition, as those terms are defined in subsections (b)(c) and (c)(d) of this section, are exempted from the taxes imposed by this article and by §11-15A-1 et seq.
(a) Notwithstanding any provision of this code to the contrary, the sale of small arms and small arms ammunition, as those terms are defined in subsections (c) and (d) of this section, are exempted from the taxes imposed by this article and by §11-15A-1 et seq.
(b) (c) "Small arms" means any portable firearm, including the receiver or frame of the firearm, designed to be carried and operated by a single person, including, but not limited to, rifles, shotguns, pistols, and revolvers, with no barrel greater than an internal diameter of .50 caliber or a shotgun of 10 gauge or smaller.
(c) "Small arms" means any portable firearm, including the receiver or frame of the firearm, designed to be carried and operated by a single person, including, but not limited to, rifles, shotguns, pistols, and revolvers, with no barrel greater than an internal diameter of .50 caliber or a shotgun of 10 gauge or smaller.
(c) (d) "Small arms ammunition" means firearm ammunition designed for use in small arms.
(d) "Small arms ammunition" means firearm ammunition designed for use in small arms.
NOTE:
Enr HB 5261 The Clerk of the House of Delegates and the Clerk of the Senate hereby certify that the foregoing bill is correctly enrolled.
The purpose of this bill is to expand the definition of small arms to include the receiver or frame for purposes of taxation.
...............................................................
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
Clerk of the House of Delegates ...............................................................
Clerk of the Senate Originated in the House of Delegates.
In effect July 1, 2024.
...............................................................
Speaker of the House of Delegates ...............................................................
President of the Senate __________ The within is ................................................
this the...........................................
Day of ..........................................................................................................., 2024.
.............................................................
Governor 3
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Action History

  1. Chapter 262, Acts, Regular Session, 2024

  2. Approved by Governor 3/6/2024 - House Journal

  3. Approved by Governor 3/6/2024

  4. Approved by Governor 3/6/2024 - Senate Journal

  5. To Governor 2/29/2024 - House Journal

  6. To Governor 2/29/2024

  7. To Governor 2/29/2024 - Senate Journal

  8. House received Senate message

  9. Completed legislative action

  10. Communicated to House

  11. Effective July 1, 2024 (Roll No. 170)

  12. Passed Senate (Roll No. 170)

  13. Read 3rd time

  14. On 3rd reading

  15. Read 2nd time

  16. On 2nd reading

  17. Read 1st time

  18. On 1st reading

  19. Committee reference dispensed

  20. Introduced in Senate

  21. Communicated to Senate

  22. Effective July 1, 2024 (Roll No. 165)

  23. Passed House (Roll No. 164)

  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 Judiciary

  32. Introduced in House

  33. To Judiciary

  34. Filed for introduction

Sponsors

Sponsorship breakdown

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1 sponsors · 10 co-sponsors · 141 not signed on

Sponsors (1)

Co-sponsors (10)

Not signed on (141)

141 members have not signed on to this bill.

Show all 141 →

"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 34 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 16000
Unaffiliated 17000
Democrat 1000
Total 34000
% of votes cast 100%0%0%0%
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 Yea
Rollan A. Roberts Republican Yea
Ryan Weld Republican Yea
Tom Takubo Republican Yea
Vince Deeds Republican Yea

Official roll call →

PASSAGE

Passed 98 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Republican 64002
Democrat 8000
Unaffiliated 26000
Total 98002
% of votes cast 98%0%0%2%
How each member voted (100)
Member Party Vote
Ross — Yea
Kirby — Yea
Rowe — Yea
Forsht — Yea
Kump — Yea
Foster — Yea
Linville — Yea
Smith — Yea
Longanacre — Yea
Steele — Yea
Griffith — Yea
Hamilton — Yea
Martin — Yea
Summers — Yea
Hardy — Yea
Tully — Yea
Nestor — Yea
Warner — Yea
Westfall — Yea
Devault — Yea
Phillips — Yea
Winzenreid — Yea
Householder — Yea
Espinosa — Yea
Fast — Yea
Jeffries — Yea
Evan Hansen Democrat Yea
Hollis Lewis Democrat Yea
Joey Garcia Democrat Yea
John Williams Democrat Yea
Kayla Young Democrat Yea
Mike Pushkin Democrat Yea
Sean Hornbuckle Democrat Yea
Shawn Fluharty Democrat Yea
Adam Burkhammer Republican Yea
Adam Vance Republican Yea
Andy Shamblin Republican Yea
Betsy Kelly Republican Yea
Bill Ridenour Republican Not Voting
Bob Fehrenbacher Republican Yea
Bryan Ward Republican Yea
Charles Sheedy Republican Yea
Christopher W. Toney Republican Yea
Chuck Horst Republican Yea
Clay Riley Republican Yea
D. Rolland Jennings Republican Yea
Dana Ferrell Republican Yea
Darren Thorne Republican Yea
Dave Foggin Republican Yea
David Green Republican Yea
Elias Coop-Gonzalez Republican Yea
Eric Brooks Republican Yea
Erica Moore Republican Yea
Evan Worrell Republican Yea
Gary G. Howell Republican Yea
Geno Chiarelli Republican Yea
George Miller Republican Yea
George Street Republican Yea
Henry Dillon Republican Yea
James Robert "JB" Akers II Republican Yea
Jarred Cannon Republican Yea
Jeff Campbell Republican Yea
Jeffrey Stephens Republican Yea
Jim Butler Republican Yea
Jimmy Willis Republican Yea
Joe Ellington Republican Yea
Joe Statler Republican Yea
John Paul Hott Republican Yea
Jonathan Pinson Republican Yea
Jordan Bridges Republican Yea
Jordan Maynor Republican Yea
Josh Holstein Republican Yea
Kathie Hess Crouse Republican Yea
Keith Marple Republican Yea
Laura Kimble Republican Yea
Lori Dittman Republican Yea
Margitta Mazzocchi Republican Yea
Mark Dean Republican Not Voting
Mark Zatezalo Republican Yea
Marty Gearheart Republican Yea
Matthew Rohrbach Republican Yea
Michael Hite Republican Yea
Michael Hornby Republican Yea
Mickey Petitto Republican Yea
Pat McGeehan Republican Yea
Patrick Lucas Republican Yea
Phil Mallow Republican Yea
Rick Hillenbrand Republican Yea
Roger Hanshaw Republican Yea
Roy Cooper Republican Yea
Scot C. Heckert Republican Yea
Stanley Adkins Republican Yea
Trenton Barnhart Republican Yea
Vacant1 Republican Yea
Vacant1 Republican Yea
Vernon Criss Republican Yea
Walter Hall Republican Yea
Wayne Clark Republican Yea
Wayne Clark Republican Yea
William Anderson Republican Yea

Official roll call →

EFFECT July 01, 2024

Passed 96 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Republican 63003
Democrat 8000
Unaffiliated 25001
Total 96004
% of votes cast 96%0%0%4%
How each member voted (100)
Member Party Vote
Ross — Yea
Rowe — Yea
Forsht — Yea
Kirby — Yea
Foster — Yea
Kump — Yea
Smith — Yea
Longanacre — Yea
Steele — Yea
Griffith — Yea
Hamilton — Yea
Martin — Yea
Summers — Yea
Hardy — Yea
Tully — Yea
Nestor — Yea
Warner — Yea
Westfall — Yea
Devault — Yea
Phillips — Yea
Winzenreid — Yea
Espinosa — Yea
Householder — Yea
Fast — Yea
Jeffries — Yea
Linville — Not Voting
Evan Hansen Democrat Yea
Hollis Lewis Democrat Yea
Joey Garcia Democrat Yea
John Williams Democrat Yea
Kayla Young Democrat Yea
Mike Pushkin Democrat Yea
Sean Hornbuckle Democrat Yea
Shawn Fluharty Democrat Yea
Adam Burkhammer Republican Yea
Adam Vance Republican Yea
Andy Shamblin Republican Yea
Betsy Kelly Republican Yea
Bill Ridenour Republican Not Voting
Bob Fehrenbacher Republican Yea
Bryan Ward Republican Yea
Charles Sheedy Republican Yea
Christopher W. Toney Republican Yea
Chuck Horst Republican Yea
Clay Riley Republican Yea
D. Rolland Jennings Republican Yea
Dana Ferrell Republican Yea
Darren Thorne Republican Yea
Dave Foggin Republican Yea
David Green Republican Yea
Elias Coop-Gonzalez Republican Yea
Eric Brooks Republican Yea
Erica Moore Republican Yea
Evan Worrell Republican Yea
Gary G. Howell Republican Yea
Geno Chiarelli Republican Yea
George Miller Republican Yea
George Street Republican Yea
Henry Dillon Republican Not Voting
James Robert "JB" Akers II Republican Yea
Jarred Cannon Republican Yea
Jeff Campbell Republican Yea
Jeffrey Stephens Republican Yea
Jim Butler Republican Yea
Jimmy Willis Republican Yea
Joe Ellington Republican Yea
Joe Statler Republican Yea
John Paul Hott Republican Yea
Jonathan Pinson Republican Yea
Jordan Bridges Republican Yea
Jordan Maynor Republican Yea
Josh Holstein Republican Yea
Kathie Hess Crouse Republican Yea
Keith Marple Republican Yea
Laura Kimble Republican Yea
Lori Dittman Republican Yea
Margitta Mazzocchi Republican Yea
Mark Dean Republican Not Voting
Mark Zatezalo Republican Yea
Marty Gearheart Republican Yea
Matthew Rohrbach Republican Yea
Michael Hite Republican Yea
Michael Hornby Republican Yea
Mickey Petitto Republican Yea
Pat McGeehan Republican Yea
Patrick Lucas Republican Yea
Phil Mallow Republican Yea
Rick Hillenbrand Republican Yea
Roger Hanshaw Republican Yea
Roy Cooper Republican Yea
Scot C. Heckert Republican Yea
Stanley Adkins Republican Yea
Trenton Barnhart Republican Yea
Vacant1 Republican Yea
Vacant1 Republican Yea
Vernon Criss Republican Yea
Walter Hall Republican Yea
Wayne Clark Republican Yea
Wayne Clark Republican Yea
William Anderson 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 5261?
HB 5261 is sponsored by Steele, Jordan Maynor (Republican), Darren Thorne (Republican), Vernon Criss (Republican), Michael Hite (Republican), Summers, Pat McGeehan (Republican), Hardy, Gary G. Howell (Republican), Chuck Horst (Republican), and Chris Phillips (Republican).
What is the current status of HB 5261?
This bill has been enacted into law. Introduced January 29, 2024. Enacted.
Where can I track HB 5261?
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