West Virginia 2019 Regular Session Status: Enacted

SB 269 — Updating terms used in WV Personal Income Tax Act

Last action — Chapter 242, Acts, Regular Session, 2019

  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 11, 2019. Enacted.

Prognosis

Likely to advance 72% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

60 added · 67 removed

Plain-language change summary

The updated version of Bill SB 269 has changed the effective date for federal income tax amendments from December 31, 2016, to a broader range, now including all changes made up to January 1, 2019. This means that West Virginia's personal income tax regulations will now align more closely with the most recent federal tax changes, potentially benefiting residents by ensuring they are taxed fairly according to the latest federal guidelines. This update is important because it makes sure state tax rules reflect current federal laws, helping residents navigate their tax liabilities more easily.

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NEWS RELEASES HELPFUL LINKS Introduced Version « Senate Bill 269 History OTHER VERSIONS  —  Enrolled Version - Final Version  |   |  Email Key:
NEWS RELEASES HELPFUL LINKS Enrolled Version - Final Version « Senate Bill 269 History OTHER VERSIONS  —  Introduced Version  |   |  Email Key:
Red = new code to be enacted WEST virginia legislature regular session Introduced Senate Bill 269 By Senators Carmichael (Mr.
Red = new code to be enacted WEST virginia legislature regular session Enrolled Senate Bill 269 By Senators Carmichael (Mr.
President) and Prezioso (By Request of the Executive) [Introduced January 11, 2019;
President) and Prezioso (By Request of the Executive) [Passed February 5, 2019;
Referred to the Committee on Finance] A BILL to amend and reenact §11-21-9 of the Code of West Virginia, 1931, as amended, relating to updating meaning of federal adjusted gross income and certain other terms used in West Virginia Personal Income Tax Act;
in effect from passage] AN ACT to amend and reenact §11-21-9 of the Code of West Virginia, 1931, as amended, relating to updating 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, 2016 2017, but prior to January 1, 2018 2019, 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, 2018 2019, may be given any effect.
All amendments made to the laws of the United States after December 31, 2017, but prior to January 1, 2019, 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, 2019, may be given any effect.
— The term “surtax” means the 20 percent additional tax imposed on taxable withdrawals from a medical savings account under §33-15-20 of this code and the percent additional tax imposed on taxable withdrawals from a medical savings account under §33-16-15 of this code which are collected by the Tax Commissioner as tax collected under this article.
— The term “surtax” means the 20 percent additional tax imposed on taxable withdrawals from a medical savings account under §33-15-20 of this code and the 20 percent additional tax imposed on taxable withdrawals from a medical savings account under §33-16-15 of this code which are collected by the Tax Commissioner as tax collected under this article.
— The amendments to this section enacted in the year 2017 2019 are retroactive to the extent allowable under federal income tax law.
— The amendments to this section enacted in the year 2019 are retroactive to the extent allowable under federal income tax law.
With respect to taxable years that began prior to January 1, 2018 2019, 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, 2019, the law in effect for each of those years shall be fully preserved as to that year, except as provided in this section.
(f) For taxable years beginning on and after January 1, 2018, whenever §11-21-1 et seq.
(f) For taxable years beginning on and after January 1, 2018, whenever this article refers to “each exemption for which he or she is entitled to a deduction for the taxable year for federal income tax purposes”, this phrase means the exemption the person would have been allowed to claim for the taxable year had the federal income tax law not been amended to eliminate the personal exemption for federal tax years beginning on or after January 1, 2018.
of this code this article refers to “each exemption for which he or she is entitled to a deduction for the taxable year for federal income tax purposes”, this phrase means the exemption the person would have been allowed to claim for the taxable year had the federal income tax law not been amended to eliminate the personal exemption for federal tax years beginning on or after January 1, 2018.
  NOTE:
The purpose of this bill is to update the meaning of federal adjusted gross income and certain other terms used in the West Virginia Personal Income Tax Act;
and specifying effective dates.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
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Action History

  1. Chapter 242, Acts, Regular Session, 2019

  2. Approved by Governor 2/27/19 - House Journal

  3. Approved by Governor 2/27/19

  4. To Governor 2/21/19 - House Journal

  5. To Governor 2/21/19

  6. House Message received

  7. Completed legislative action

  8. Communicated to Senate

  9. Effective from passage (Roll No. 77)

  10. Passed House (Roll No. 76)

  11. Read 3rd time

  12. On 3rd reading, Special Calendar

  13. Read 2nd time

  14. On 2nd reading, Special Calendar

  15. Read 1st time

  16. On 1st reading, Special Calendar

  17. Do pass

  18. To House Finance

  19. To Finance

  20. Introduced in House

  21. Ordered to House

  22. Effective from passage (Roll No. 33)

  23. Passed Senate (Roll No. 33)

  24. Read 3rd time

  25. On 3rd reading

  26. Read 2nd time

  27. On 2nd reading

  28. Read 1st time

  29. On 1st reading

  30. Reported do pass

  31. To Finance

  32. Introduced in Senate

  33. To Finance

  34. Filed for introduction

Sponsors

  • Carmichael · Primary
  • Prezioso · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

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

Sponsors (1)

  • Carmichael

Co-sponsors (1)

  • Prezioso

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

EFFECT FROM PASSAGE

Passed 96 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Republican 23001
Unaffiliated 68003
Democrat 5000
Total 96004
% of votes cast 96%0%0%4%
How each member voted (100)
Member Party Vote
Evans — Yea
Foster — Yea
Brown, S. — Yea
Maynard — Yea
Hartman — Yea
Sypolt — Yea
Atkinson — Yea
Bates — Yea
Bibby — Yea
Boggs — Yea
Cadle — Yea
Estep-Burton — Yea
Fleischauer — Yea
Hamrick — Yea
Hanna — Yea
Hardy — Yea
Harshbarger — Yea
Kessinger — Yea
Lavender-Bowe — Yea
Linville — Yea
Lovejoy — Yea
Malcolm — Yea
Rodighiero — Yea
Rowan — Yea
Shott — Yea
Skaff — Yea
Sponaugle — Yea
Swartzmiller — Yea
Thompson, C. — Yea
Thompson, R. — Yea
Nelson — Yea
Tomblin — Yea
Walker — Yea
Phillips — Yea
Diserio — Yea
Jeffries, J. — Yea
Brown, N. — Not Voting
Canestraro — Yea
Caputo — Yea
Espinosa — Yea
Hicks — Yea
Hill — Yea
Hollen — Yea
Householder — Yea
Miley — Yea
Paynter — Yea
Porterfield — Yea
Storch — Not Voting
Waxman — Yea
Westfall — Yea
Zukoff — Yea
Angelucci — Yea
Byrd — Yea
Capito — Yea
Cowles — Yea
Doyle — Yea
Fast — Yea
Graves — Yea
Higginbotham — Yea
Kump — Not Voting
Longstreth — Yea
Mandt — Yea
Pack — Yea
Pethtel — Yea
Pyles — Yea
Robinson — Yea
Rowe — Yea
Staggers — Yea
Steele — Yea
Summers — Yea
Wilson — Yea
Evan Hansen Democrat Yea
John Williams Democrat Yea
Mike Pushkin Democrat Yea
Sean Hornbuckle Democrat Yea
Shawn Fluharty Democrat Yea
Ben Queen Republican Yea
Betsy Kelly Republican Yea
Betsy Kelly Republican Yea
Carl Martin Republican Yea
Christopher W. Toney Republican Yea
D. Rolland Jennings Republican Yea
Dean Jeffries Republican Yea
Evan Worrell Republican Not Voting
Gary G. Howell Republican Yea
George Miller Republican Yea
Jason Barrett Republican Yea
Jeff Campbell Republican Yea
Jim Butler Republican Yea
Joe Ellington Republican Yea
John Paul Hott Republican Yea
Mark Dean Republican Yea
Matthew Rohrbach Republican Yea
Mike Azinger Republican Yea
Pat McGeehan Republican Yea
Patrick Martin Republican Yea
Roger Hanshaw Republican Yea
Roy Cooper Republican Yea
Vernon Criss Republican Yea
William Anderson Republican Yea

Official roll call →

PASSAGE

Passed 96 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Republican 23001
Unaffiliated 68003
Democrat 5000
Total 96004
% of votes cast 96%0%0%4%
How each member voted (100)
Member Party Vote
Evans — Yea
Foster — Yea
Atkinson — Yea
Bates — Yea
Bibby — Yea
Fast — Yea
Fleischauer — Yea
Graves — Yea
Kessinger — Yea
Lavender-Bowe — Yea
Linville — Yea
Lovejoy — Yea
Robinson — Yea
Rowan — Yea
Rowe — Yea
Shott — Yea
Brown, S. — Yea
Maynard — Yea
Hartman — Yea
Sypolt — Yea
Thompson, C. — Yea
Thompson, R. — Yea
Nelson — Yea
Tomblin — Yea
Walker — Yea
Phillips — Yea
Diserio — Yea
Jeffries, J. — Yea
Brown, N. — Not Voting
Byrd — Yea
Canestraro — Yea
Capito — Yea
Cowles — Yea
Doyle — Yea
Espinosa — Yea
Hanna — Yea
Harshbarger — Yea
Hicks — Yea
Hill — Yea
Hollen — Yea
Householder — Yea
Kump — Not Voting
Mandt — Yea
Pack — Yea
Paynter — Yea
Porterfield — Yea
Skaff — Yea
Storch — Not Voting
Summers — Yea
Swartzmiller — Yea
Waxman — Yea
Westfall — Yea
Wilson — Yea
Zukoff — Yea
Angelucci — Yea
Boggs — Yea
Cadle — Yea
Caputo — Yea
Estep-Burton — Yea
Hamrick — Yea
Hardy — Yea
Higginbotham — Yea
Longstreth — Yea
Malcolm — Yea
Miley — Yea
Pethtel — Yea
Pyles — Yea
Rodighiero — Yea
Sponaugle — Yea
Staggers — Yea
Steele — Yea
Evan Hansen Democrat Yea
John Williams Democrat Yea
Mike Pushkin Democrat Yea
Sean Hornbuckle Democrat Yea
Shawn Fluharty Democrat Yea
Ben Queen Republican Yea
Betsy Kelly Republican Yea
Betsy Kelly Republican Yea
Carl Martin Republican Yea
Christopher W. Toney Republican Yea
D. Rolland Jennings Republican Yea
Dean Jeffries Republican Yea
Evan Worrell Republican Not Voting
Gary G. Howell Republican Yea
George Miller Republican Yea
Jason Barrett Republican Yea
Jeff Campbell Republican Yea
Jim Butler Republican Yea
Joe Ellington Republican Yea
John Paul Hott Republican Yea
Mark Dean Republican Yea
Matthew Rohrbach Republican Yea
Mike Azinger Republican Yea
Pat McGeehan Republican Yea
Patrick Martin Republican Yea
Roger Hanshaw Republican Yea
Roy Cooper Republican Yea
Vernon Criss Republican Yea
William Anderson Republican Yea

Official roll call →

Passage

Passed 33 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 2000
Unaffiliated 31001
Total 33001
% of votes cast 97%0%0%3%
How each member voted (34)
Member Party Vote
JEFFRIES — Yea
SMITH — Yea
BALDWIN — Yea
LINDSAY — Yea
STOLLINGS — Yea
BEACH — Yea
MANN — Yea
SWOPE — Yea
BLAIR — Yea
MARONEY — Yea
SYPOLT — Yea
BOLEY — Not Voting
MAYNARD — Yea
TAKUBO — Yea
BOSO — Yea
PALUMBO — Yea
TARR — Yea
PLYMALE — Yea
TRUMP — Yea
CLINE — Yea
PREZIOSO — Yea
UNGER — Yea
FACEMIRE — Yea
ROBERTS — Yea
WELD — Yea
HAMILTON — Yea
ROMANO — Yea
WOELFEL — Yea
HARDESTY — Yea
RUCKER — Yea
MR PRESIDENT — Yea
IHLENFELD — Yea
Charles H. Clements Republican Yea
Mike Azinger 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 269?
SB 269 is sponsored by Carmichael and Prezioso.
What is the current status of SB 269?
This bill has been enacted into law. Introduced January 11, 2019. Enacted.
Where can I track SB 269?
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