SB 873 — Schedule for tax installment payments
Last action — Chapter 256, Acts, Regular Session, 2024
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House of Delegates
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced February 23, 2024. Enacted.
Odds of enactment
High chanceBased 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
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Enacted
Current position in the legislative process.
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14 sponsors
1 primary, 13 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (8 R).
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Cleared a recorded vote
Passed 2 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
34 added · 38 removedPlain-language change summary
The amended bill SB 873 has removed a specific requirement that installment payments due on June 30 must be submitted by June 15 each year. This means taxpayers will no longer have an earlier deadline for this particular payment, allowing them more flexibility in managing their finances. The change can help reduce the pressure on taxpayers in June, when many may already be dealing with other financial obligations. Overall, this adjustment aims to simplify the payment process for taxpayers with lower estimated tax liabilities.
OrgEnr SB 873 WEST VIRGINIA LEGISLATURE REGULAR SESSION OriginatingEnrolled Senate Bill 873 By Senators Tarr, Phillips, Boley, Chapman, Clements, Jeffries, Maroney, Nelson, Oliverio, Queen, Roberts, Smith, Swope, and Woodrum [Originating[Passed inMarch the9, Committee2024; on Finance;
reportedin Februaryeffect 23,90 2024]days Orgfrom passage] Enr SB 873 AAN BILLACT to amend and reenact §11-13A-9 of the Code of West Virginia, 1931, as amended, relating to due date for certain installment payments.
Provided,(A) ThatEach taxpayer shall, on or before the installmentlast paymentday otherwiseof dueeach undermonth, thismake subdivisionout onan orestimate beforeof Junethe 30tax eachfor yearwhich shallthe betaxpayer remittedis toliable for the preceding month, sign the estimate and mail it together with a remittance, in the form prescribed by the Tax CommissionerCommissioner, onof orthe beforeamount Juneof 15tax eachdue year:to the office of the Tax Commissioner.
(A) Each taxpayer shall, on or before the last day of each month, make out an estimate of the tax for which the taxpayer is liable for the preceding month, sign the estimate and mail it together with a remittance, in the form prescribed by the Tax Commissioner, of the amount of tax due to the office of the Tax Commissioner:
Provided, That the installment payment otherwise due under this paragraph on or before June 30 each year shall be remitted to the Tax Commissioner on or before June 15.
SB ORGClick here to enter text.
(A) Each taxpayer shall, on or before the last day of the fourth, seventh, and 10th months of theSB taxableORGClick year,here make out an estimate of the tax for which the taxpayer is liable for the preceding quarter, sign the same, and mail it together with a remittance, in the form prescribed by the Tax Commissioner, of the amount of tax due to theenter officetext. of the Tax Commissioner.
the taxable year, make out an estimate of the tax for which the taxpayer is liable for the preceding quarter, sign the same, and mail it together with a remittance, in the form prescribed by the Tax Commissioner, of the amount of tax due to the office of the Tax Commissioner.
View plain text versions (2)
- Enrolled Enrolled Version pdf
- Originating in Committee View text Current pdf
Action History
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Chapter 256, Acts, Regular Session, 2024
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Approved by Governor 3/27/24
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To Governor 3/12/2024
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Approved by Governor 3/27/24 - House Journal
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Approved by Governor 3/27/24 - Senate Journal
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To Governor 3/12/2024 - House Journal
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To Governor 3/12/2024 - Senate Journal
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House Message received
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Completed legislative action
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Communicated to Senate
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Passed House (Roll No. 722)
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Read 3rd time
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On 3rd reading, Special Calendar
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Read 2nd time
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On 2nd reading, Special Calendar
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Read 1st time
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On 1st reading, Special Calendar
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Do pass
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To House Finance
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Introduced in House
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Ordered to House
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Passed Senate (Roll No. 274)
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Read 3rd time
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On 3rd reading
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Read 2nd time
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On 2nd reading
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Read 1st time
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Immediate consideration
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Reported do pass
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Originating in Senate Finance
Sponsors
- Jack Woodrum · Cosponsor
- Swope · Cosponsor
- Rollan A. Roberts · Cosponsor
- Ben Queen · Cosponsor
- Mike Oliverio · Cosponsor
- Nelson · Cosponsor
- Maroney · Cosponsor
- Jeffries · Cosponsor
- Charles H. Clements · Cosponsor
- Laura Wakim Chapman · Cosponsor
- Boley · Cosponsor
- Phillips · Cosponsor
- Eric Tarr · Primary
- Randy E. Smith · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 13 co-sponsors · 138 not signed on
Sponsors (1)
- Eric Tarr Republican
Co-sponsors (13)
- Jack Woodrum Republican
- Swope
- Rollan A. Roberts Republican
- Ben Queen Republican
- Mike Oliverio Republican
- Nelson
- Maroney
- Jeffries
- Charles H. Clements Republican
- Laura Wakim Chapman Republican
- Boley
- Phillips
- Randy E. Smith Republican
Not signed on (138)
138 members have not signed on to this bill.
Show all 138 →"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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 65 | 0 | 0 | 1 |
| Unaffiliated | 25 | 0 | 0 | 1 |
| Democrat | 8 | 0 | 0 | 0 |
| Total | 98 | 0 | 0 | 2 |
| % of votes cast | 98% | 0% | 0% | 2% |
How each member voted (100)
| Member | Party | Vote |
|---|---|---|
| Kirby | — | Yea |
| Ross | — | Yea |
| Forsht | — | Yea |
| Kump | — | Yea |
| Rowe | — | Yea |
| Foster | — | Yea |
| Linville | — | Yea |
| Longanacre | — | Yea |
| Smith | — | Yea |
| Griffith | — | Yea |
| Steele | — | Yea |
| Hamilton | — | Yea |
| Martin | — | Yea |
| Summers | — | Yea |
| Hardy | — | Yea |
| Tully | — | Yea |
| Nestor | — | Yea |
| Warner | — | Yea |
| Phillips | — | Yea |
| Westfall | — | Yea |
| Householder | — | Yea |
| Winzenreid | — | Yea |
| Espinosa | — | Yea |
| Fast | — | Yea |
| Jeffries | — | Yea |
| Devault | — | 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 | Yea |
| 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 | Not Voting |
| 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 | Yea |
| 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 |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 15 | 0 | 0 | 1 |
| Unaffiliated | 15 | 0 | 0 | 2 |
| Democrat | 1 | 0 | 0 | 0 |
| Total | 31 | 0 | 0 | 3 |
| % of votes cast | 91% | 0% | 0% | 9% |
How each member voted (34)
| Member | Party | Vote |
|---|---|---|
| MARONEY | — | Yea |
| STOVER | — | Yea |
| MARTIN | — | Yea |
| STUART | — | Yea |
| BOLEY | — | Not Voting |
| SWOPE | — | Yea |
| CAPUTO | — | Yea |
| NELSON | — | Yea |
| PHILLIPS | — | Yea |
| PLYMALE | — | Yea |
| TRUMP | — | Yea |
| HAMILTON | — | Yea |
| HUNT | — | Yea |
| JEFFRIES | — | Yea |
| SMITH | — | Not Voting |
| 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 |
Subjects
Frequently asked questions
- Who sponsors SB 873?
- SB 873 is sponsored by Jack Woodrum (Republican), Swope, Rollan A. Roberts (Republican), Ben Queen (Republican), Mike Oliverio (Republican), Nelson, Maroney, Jeffries, Charles H. Clements (Republican), Laura Wakim Chapman (Republican), Boley, Phillips, Eric Tarr (Republican), and Randy E. Smith (Republican).
- What is the current status of SB 873?
- This bill has been enacted into law. Introduced February 23, 2024. Enacted.
- Where can I track SB 873?
- Track SB 873 free on One Click Politics — get push/email alerts when it moves.
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