West Virginia 2026 Session Status: Enacted 1 R cosponsors

SB 392 — Relating to personal income tax reduction

Last action — Chapter 277, Acts, Regular Session, 2026

  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 15, 2026. 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 74% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 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.

In plain language

This bill proposes a reduction in personal income tax rates.

The bill aims to lower personal income tax rates, impacting individuals' tax burdens. This could leave taxpayers with more disposable income.

What this means for you
  • Consumers: This means that consumers may have more disposable income due to lower tax payments.

Summary

Relating to personal income tax reduction

Bill Text

What changed in the latest version

1 added · 1 removed

Plain-language change summary

The amendment to SB 392 changes its title to clarify that the bill will provide a series of personal income tax reductions in West Virginia. Additionally, it specifies that these tax changes, including decreasing rates for nonresident income and certain gambling winnings, will begin on January 1, 2026, and outlines criteria for potential future reductions. This matters because it sets a clear timeline for when taxpayers can expect lower rates, potentially making it easier for residents to plan their finances.

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Previous
Latest
SB392 HFA Linville 3-12 #1 ReformedCR 3338 Delegate Linville moved to amend the amendment on page 1, by removing section 4b in its entirety from the amendment.   AdoptedRejected
SB392 HFAT Criss McO Delegate Criss moves to amend the title of the bill to read as follows:Com.
Sub.
for S.
B.
392 -- “A BILL to amend and reenact §11-21-4h of the Code of West Virginia, 1931, as amended;
and to amend the code by adding a new section, designated §11-21-4j, relating to providing a reduction in personal income tax;
modifying the effective date of future personal income tax reductions;
providing for reduced graduated income tax rates;
reducing the rate of tax on certain composite returns;
reducing the rate of withholding tax on nonresident income;
reducing the rate of withholding tax on the nonresident sale of real estate;
reducing the rate of withholding on lottery winnings;
applying reduced rates beginning on and after January 1, 2026;
providing for contingent additional future reductions in the personal income tax rates when certain criteria have been met;
and providing effective dates.”. ADOPTED REJECTED 
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Action History

  1. Filed for introduction

  2. To Finance

  3. Introduced in Senate

  4. To Finance

  5. Committee substitute reported

  6. On 1st reading

  7. Read 1st time

  8. On 2nd reading

  9. Read 2nd time

  10. On 3rd reading

  11. Read 3rd time

  12. Passed Senate (Roll No. 163)

  13. Ordered to House

  14. House received Senate message

  15. Introduced in House

  16. To Finance

  17. To House Finance

  18. With amendment, do pass

  19. Immediate consideration

  20. Read 1st time

  21. On 2nd reading, Special Calendar

  22. Read 2nd time

  23. On 3rd reading, Special Calendar

  24. Amendments pending

  25. Reported by the Clerk

  26. Amendment reported by the Clerk

  27. Amendment rejected (Voice vote)

  28. Amendment withdrawn (Voice vote)

  29. Amendment reported by the Clerk

  30. Amendment withdrawn (Voice vote)

  31. Amendment rejected (Roll No. 525)

  32. Amendment reported by the Clerk

  33. Amendment rejected (Voice vote)

  34. Amendment reported by the Clerk

  35. Amendment adopted (Voice vote)

  36. Committee amendment adopted (Voice vote)

  37. Read 3rd time

  38. Passed House (Roll No. 526)

  39. Title amendment adopted (Voice vote)

  40. Communicated to Senate

  41. House Message received

  42. Senate concurred in House amendments and passed bill (Roll No. 652)

  43. Senate reconsidered action and passed bill (Roll No. 668)

  44. Communicated to House

  45. Completed legislative action

  46. To Governor 3/18/2026

  47. To Governor 3/18/2026 - Senate Journal

  48. Approved by Governor 3/31/2026

  49. Approved by Governor 3/31/2026 - Senate Journal

  50. Approved by Governor 3/31/2026 - House Journal

  51. Chapter 277, Acts, Regular Session, 2026

Sponsors

Sponsorship breakdown

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1 sponsors · 1 co-sponsors · 150 not signed on · 3 voted No

Sponsors (1)

Co-sponsors (1)

  • Woelfel

Not signed on (150)

150 members have not signed on to this bill.

Show all 150 →

"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

Roll Call

Passed 32 Yea · 2 Nay
Party YeaNayPresentNot Voting
Republican 13000
Unaffiliated 19200
Total 32200
% of votes cast 94%6%0%0%
How each member voted (34)
Member Party Vote
ROSE — Yea
BARNHART — Yea
RUCKER — Yea
JEFFRIES — Yea
TAKUBO — Yea
MARTIN — Yea
TARR — Yea
MAYNARD, M — Yea
TAYLOR — Yea
MORRIS — Yea
WELD — Yea
OLIVERIO — Yea
WILLIS — Yea
PHILLIPS — Yea
WOELFEL — Nay
GARCIA — Nay
QUEEN — Yea
WOODRUM — Yea
ROBERTS — Yea
MR PRESIDENT — Yea
HAMILTON — Yea
Amy Grady Republican Yea
Anne B. Charnock Republican Yea
Brian Helton Republican Yea
Charles H. Clements Republican Yea
Craig A. Hart Republican Yea
Darren Thorne Republican Yea
Jason Barrett Republican Yea
Laura Wakim Chapman Republican Yea
Mike Azinger Republican Yea
Scott Fuller Republican Yea
T. Kevan Bartlett Republican Yea
Vince Deeds Republican Yea
Zack Maynard Republican Yea

Official roll call →

Roll Call

Passed 28 Yea · 4 Nay · 2 Other
Party YeaNayPresentNot Voting
Republican 25202
Democrat 2200
Unaffiliated 1000
Total 28402
% of votes cast 82%12%0%6%
How each member voted (34)
Member Party Vote
MR PRESIDENT — Yea
Anitra Hamilton Democrat Yea
Mike Woelfel Democrat Nay
Mike Woelfel Democrat Yea
Rick Garcia Democrat Nay
Ben Queen Republican Yea
Carl Martin Republican Yea
Chris Phillips Republican Yea
Chris Rose Republican Yea
Chris Rose Republican Yea
Dean Jeffries Republican Yea
Eric Tarr Republican Nay
Eric Tarr Republican Nay
Glenn Jeffries Republican Yea
Jack Woodrum Republican Yea
Jack Woodrum Republican Not Voting
Jay Taylor Republican Yea
Jimmy Willis Republican Yea
Mark R. Maynard Republican Yea
Mike Oliverio Republican Yea
Patricia Rucker Republican Yea
Patricia Rucker Republican Yea
Robbie Morris Republican Yea
Rollan A. Roberts Republican Yea
Rollan A. Roberts Republican Yea
Rupie Phillips Republican Yea
Rupie Phillips Republican Yea
Ryan Weld Republican Not Voting
Ryan Weld Republican Yea
Tom Takubo Republican Yea
Tom Takubo Republican Yea
Tom Willis Republican Yea
Trenton Barnhart Republican Yea
Trenton Barnhart 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

What does SB 392 do?
Relating to personal income tax reduction
Who sponsors SB 392?
SB 392 is sponsored by Woelfel and Randy E. Smith (Republican).
What is the current status of SB 392?
This bill has been enacted into law. Introduced January 15, 2026. Enacted.
Where can I track SB 392?
Track SB 392 free on One Click Politics — get push/email alerts when it moves.

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