West Virginia 2026 Session Status: Enacted 1 R cosponsors

SB 400 — Updating personal income tax definitions and provision of law relating to gaming and gambling losses

Last action — Chapter 279, 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.

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 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 4 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 updates tax definitions related to personal income and gambling losses.

The bill aims to clarify and update definitions pertaining to personal income taxes and provisions regarding gambling losses. These changes could affect how income from gaming activities is reported and taxed.

Summary

Updating personal income tax definitions and provision of law relating to gaming and gambling losses

Bill Text

What changed in the latest version

33 added · 14 removed

Plain-language change summary

The recent amendments to SB 400 extend the period during which changes to U.S. tax laws can impact West Virginia's tax calculations. Specifically, the bill now considers amendments made between December 31, 2024, and January 1, 2026, rather than between December 31, 2023, and January 1, 2025. This change is significant because it allows West Virginia taxpayers to benefit from more recent federal tax updates, ensuring that state laws align better with federal rules during this timeframe. Additionally, no amendments made after January 1, 2026, will affect state tax calculations, providing a clear cutoff for any future changes.

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WEST VIRGINIA LEGISLATURE REGULAR SESSION Committee Substitute for Senate Bill 400 BYS ENATORSS MITH(MR.
WEST VIRGINIA LEGISLATURE REGULAR SESSION Enrolled Committee Substitute for Senate Bill 400 BYSENATORS SMITH(MR.
RESIDENT)ANDW OELFEL (Y REQUEST OF THEEXECUTIV) [Reported January 23, 2026, from the Committee on Finance] CS for SB 400 A BILL to amend and reenact §11-21-9 of the Code of West Virginia, 1931, as amended, relating to updating the meaning of federal adjusted gross income and certain other terms used in West Virginia personal income tax act;
RESIDENT)ANDW OELFEL (BYR EQUEST OF THEXECUTIV) [Passed February 23, 2026;
in effect from passage] Enr CS for SB 400 AN ACT to amend and reenact §11-21-9 of the Code of West Virginia, 1931, as amended, relating to updating the meaning of federal adjusted gross income and certain other terms used in West Virginia personal income tax act;
All amendments made to the laws of the United States after December 31, 2023 2024, but prior to January 1, 2025 2026, shall be given effect in determining the taxes imposed by this article to the same extent those changes are allowed for federal income tax purposes, whether the changes are retroactive or prospective, but no amendment to the laws of the United States made on or after January 1, 2025 2026, may be given any effect.
All amendments made to the laws of the United States after December 31, 2024, but prior to January 1, 2026, shall be given effect in determining the taxes imposed by this article to the same extent those changes are allowed for federal income tax purposes, whether the changes are retroactive or prospective, but no amendment to the laws of the United States made on or after January 1, 2026, may be given any effect.
CS for SB 400 (d) Effective date.
Enr CS for SB 400 (d) Effective date.
— The amendments to this section enacted in the year 2025 2026 are retroactive to the extent allowable under federal income tax law.
— The amendments to this section enacted in the year 2026 are retroactive to the extent allowable under federal income tax law.
With respect to taxable years that began prior to January 1, 2025 2026, the law in effect for each of those years shall be fully preserved as to that year, except as provided in this section.
With respect to taxable years that began prior to January 1, 2026, the law in effect for each of those years shall be fully preserved as to that year, except as provided in this section.
Enr CS for SB 400 The Clerk of the Senate and the Clerk of the House of Delegates hereby certify that the foregoing bill is correctly enrolled.
...............................................................
Clerk of the Senate ...............................................................
Clerk of the House of Delegates Originated in the Senate.
In effect from passage.
...............................................................
President of the Senate ...............................................................
Speaker of the House of Delegates __________ The within is ................................................
this the...........................................
Day of ..........................................................................................................., 2026.
.............................................................
Governor 3
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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. 21)

  13. Effective from passage (Roll No. 22)

  14. Ordered to House

  15. House received Senate message

  16. Introduced in House

  17. To Finance

  18. To House Finance

  19. Do pass

  20. On 1st reading, Special Calendar

  21. Read 1st time

  22. On 2nd reading, Special Calendar

  23. Read 2nd time

  24. On 3rd reading, Special Calendar

  25. Read 3rd time

  26. Passed House (Roll No. 156)

  27. Effective from passage (Roll No. 157)

  28. Communicated to Senate

  29. Completed legislative action

  30. House Message received

  31. To Governor 2/24/2026

  32. To Governor 2/24/2026 - House Journal

  33. Approved by Governor 3/2/2026 - House Journal

  34. Approved by Governor 3/2/2026

  35. Chapter 279, Acts, Regular Session, 2026

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 1 co-sponsors · 150 not signed on · 1 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

PASSAGE

Passed 93 Yea · 1 Nay · 6 Other
Party YeaNayPresentNot Voting
Republican 83104
Democrat 8001
Unaffiliated 2001
Total 93106
% of votes cast 93%1%0%6%
How each member voted (100)
Member Party Vote
Flanigan — Yea
Linville — Yea
Kump — Not Voting
Anitra Hamilton Democrat Yea
Evan Hansen Democrat Yea
Hollis Lewis Democrat Yea
John Williams Democrat Not Voting
Kayla Young Democrat Yea
Mike Pushkin Democrat Yea
Rick Garcia Democrat Yea
Sean Hornbuckle Democrat Yea
Shawn Fluharty Democrat Yea
Adam Burkhammer Republican Yea
Adam Vance Republican Not Voting
Andy Shamblin Republican Yea
Betsy Kelly Republican Yea
Bill Bell Republican Yea
Bill Ridenour Republican Yea
Bob Fehrenbacher Republican Yea
Bryan Smith Republican Not Voting
Bryan Ward Republican Yea
Carl "Bill" Roop Republican Yea
Carl Martin Republican Yea
Charles Sheedy Republican Yea
Chris Phillips Republican Yea
Christopher W. Toney Republican Yea
Chuck Horst Republican Yea
Clay Riley Republican Yea
D. Rolland Jennings Republican Yea
Dana Ferrell Republican Yea
Dave Foggin Republican Yea
David Cannon Republican Yea
David Green Republican Yea
David McCormick Republican Yea
Dean Jeffries Republican Yea
Doug Smith 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
Gregory A. Watt Republican Yea
Guy Ward Republican Yea
Henry Dillon Republican Nay
Ian T. Masters Republican Yea
James Robert "JB" Akers II Republican Yea
Jarred Cannon Republican Yea
Jeff Campbell Republican Yea
Jeff Eldridge Republican Yea
Jeffrey Stephens Republican Yea
Jim Butler Republican Yea
Jimmy Willis Republican Yea
Joe Ellington Republican Yea
Joe Funkhouser Republican Yea
Joe Parsons Republican Yea
Joe Statler Republican Yea
John Jordan Republican Yea
John Paul Hott Republican Yea
Jonathan Kyle 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
Lisa White Republican Yea
Lori Dittman Republican Yea
Margitta Mazzocchi Republican Yea
Mark Dean Republican Not Voting
Mark Zatezalo Republican Yea
Marshall W. Clay Republican Yea
Marty Gearheart Republican Yea
Matthew Rohrbach Republican Yea
Michael Amos Republican Yea
Michael Hite Republican Yea
Michael Hornby Republican Yea
Mickey Petitto Republican Not Voting
Pat McGeehan Republican Yea
Patrick Lucas Republican Yea
Phil Mallow Republican Yea
Ray Canterbury Republican Yea
Rick Hillenbrand Republican Yea
Roger Hanshaw Republican Yea
Roy Cooper Republican Yea
Ryan Browning Republican Yea
S. Chris Anders Republican Yea
Sarah Drennan Republican Yea
Scot C. Heckert Republican Yea
Stanley Adkins Republican Yea
Tresa Howell Republican Yea
Tristan Leavitt Republican Yea
Vacant1 Republican Yea
Vernon Criss Republican Yea
Walter Hall Republican Yea
Wayne Clark Republican Yea
William Anderson Republican Yea

Official roll call →

EFFECT FROM PASSAGE

Passed 93 Yea · 1 Nay · 6 Other
Party YeaNayPresentNot Voting
Republican 83104
Democrat 8001
Unaffiliated 2001
Total 93106
% of votes cast 93%1%0%6%
How each member voted (100)
Member Party Vote
Flanigan — Yea
Linville — Yea
Kump — Not Voting
Anitra Hamilton Democrat Yea
Evan Hansen Democrat Yea
Hollis Lewis Democrat Yea
John Williams Democrat Not Voting
Kayla Young Democrat Yea
Mike Pushkin Democrat Yea
Rick Garcia Democrat Yea
Sean Hornbuckle Democrat Yea
Shawn Fluharty Democrat Yea
Adam Burkhammer Republican Yea
Adam Vance Republican Not Voting
Andy Shamblin Republican Yea
Betsy Kelly Republican Yea
Bill Bell Republican Yea
Bill Ridenour Republican Yea
Bob Fehrenbacher Republican Yea
Bryan Smith Republican Not Voting
Bryan Ward Republican Yea
Carl "Bill" Roop Republican Yea
Carl Martin Republican Yea
Charles Sheedy Republican Yea
Chris Phillips Republican Yea
Christopher W. Toney Republican Yea
Chuck Horst Republican Yea
Clay Riley Republican Yea
D. Rolland Jennings Republican Yea
Dana Ferrell Republican Yea
Dave Foggin Republican Yea
David Cannon Republican Yea
David Green Republican Yea
David McCormick Republican Yea
Dean Jeffries Republican Yea
Doug Smith 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
Gregory A. Watt Republican Yea
Guy Ward Republican Yea
Henry Dillon Republican Nay
Ian T. Masters Republican Yea
James Robert "JB" Akers II Republican Yea
Jarred Cannon Republican Yea
Jeff Campbell Republican Yea
Jeff Eldridge Republican Yea
Jeffrey Stephens Republican Yea
Jim Butler Republican Yea
Jimmy Willis Republican Yea
Joe Ellington Republican Yea
Joe Funkhouser Republican Yea
Joe Parsons Republican Yea
Joe Statler Republican Yea
John Jordan Republican Yea
John Paul Hott Republican Yea
Jonathan Kyle 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
Lisa White Republican Yea
Lori Dittman Republican Yea
Margitta Mazzocchi Republican Yea
Mark Dean Republican Not Voting
Mark Zatezalo Republican Yea
Marshall W. Clay Republican Yea
Marty Gearheart Republican Yea
Matthew Rohrbach Republican Yea
Michael Amos Republican Yea
Michael Hite Republican Yea
Michael Hornby Republican Yea
Mickey Petitto Republican Not Voting
Pat McGeehan Republican Yea
Patrick Lucas Republican Yea
Phil Mallow Republican Yea
Ray Canterbury Republican Yea
Rick Hillenbrand Republican Yea
Roger Hanshaw Republican Yea
Roy Cooper Republican Yea
Ryan Browning Republican Yea
S. Chris Anders Republican Yea
Sarah Drennan Republican Yea
Scot C. Heckert Republican Yea
Stanley Adkins Republican Yea
Tresa Howell Republican Yea
Tristan Leavitt Republican Yea
Vacant1 Republican Yea
Vernon Criss Republican Yea
Walter Hall 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

What does SB 400 do?
Updating personal income tax definitions and provision of law relating to gaming and gambling losses
Who sponsors SB 400?
SB 400 is sponsored by Woelfel and Randy E. Smith (Republican).
What is the current status of SB 400?
This bill has been enacted into law. Introduced January 15, 2026. Enacted.
Where can I track SB 400?
Track SB 400 free on One Click Politics — get push/email alerts when it moves.

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