West Virginia 2020 Regular Session Status: Enacted

SB 310 — Updating certain terms used in WV Personal Income Tax Act

Last action — Chapter 324, Acts, Regular Session, 2020

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  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 10, 2020. 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

18 added · 27 removed

Plain-language change summary

The recent amendments to SB 310 update the effective dates for certain tax provisions, changing references from January 1, 2019, to January 1, 2020, and from December 31, 2017, to December 31, 2018. These changes clarify how federal tax changes are applied retroactively or prospectively, ensuring that past tax laws remain in effect for taxable years before January 1, 2020. This is important because it helps taxpayers understand their obligations and rights under the law and ensures consistency with federal tax regulations.

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Latest
NEWS RELEASES HELPFUL LINKS Introduced Version « Senate Bill 310 History OTHER VERSIONS  —  Enrolled Version - Final Version  |   |  Email Key:
NEWS RELEASES HELPFUL LINKS Enrolled Version - Final Version « Senate Bill 310 History OTHER VERSIONS  —  Introduced Version  |   |  Email Key:
Red = new code to be enacted WEST virginia legislature regular session Introduced Senate Bill 310 By Senators Carmichael (Mr.
Red = new code to be enacted WEST virginia legislature regular session Enrolled Senate Bill 310 By Senators Carmichael (Mr.
President) and Prezioso (By Request of the Executive) [Introduced January 10, 2020;
President) and Prezioso (By Request of the Executive) [Passed February 17, 2020;
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;
11-21-9.
§11-21-9.
All amendments made to the laws of the United States after December 31, 2017 2018, but prior to January 1, 2019 2020, 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 2020, may be given any effect.
All amendments made to the laws of the United States after December 31, 2018, but prior to January 1, 2020, 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, 2020, may be given any effect.
— The amendments to this section enacted in the year 2018 2020 are retroactive to the extent allowable under federal income tax law.
— The amendments to this section enacted in the year 2020 are retroactive to the extent allowable under federal income tax law.
With respect to taxable years that began prior to January 1, 2019 2020, 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, 2020, the law in effect for each of those years shall be fully preserved as to that year, except as provided in this section.
  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 specify 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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View plain text versions (2)

Action History

  1. Chapter 324, Acts, Regular Session, 2020

  2. Approved by Governor 3/2/20 - House Journal

  3. Approved by Governor 3/2/20

  4. To Governor 2/25/20 - House Journal

  5. To Governor 2/25/20

  6. House received Senate message

  7. Completed legislative action

  8. Communicated to House

  9. Effective from passage (Roll No. 147)

  10. Senate concurred in House changed effective date

  11. House Message received

  12. Communicated to Senate

  13. Effective from passage (Roll No. 188)

  14. Passed House (Roll No. 187)

  15. Read 3rd time

  16. On 3rd reading, Special Calendar

  17. Read 2nd time

  18. On 2nd reading, Special Calendar

  19. Read 1st time

  20. On 1st reading, Special Calendar

  21. Do pass

  22. To House Finance

  23. To Finance

  24. Introduced in House

  25. Ordered to House

  26. Effective July 1, 2020 (Roll No. 7)

  27. Passed Senate (Roll No. 7)

  28. Read 3rd time

  29. On 3rd reading

  30. Read 2nd time

  31. On 2nd reading

  32. Read 1st time

  33. On 1st reading

  34. Reported do pass

  35. To Finance

  36. Introduced in Senate

  37. To Finance

  38. 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

PASSAGE

Passed 93 Yea · 0 Nay · 7 Other
Party YeaNayPresentNot Voting
Republican 23002
Unaffiliated 65005
Democrat 5000
Total 93007
% of votes cast 93%0%0%7%
How each member voted (100)
Member Party Vote
Estep-Burton — Yea
Lavender-Bowe — Yea
Rowe — Yea
Angelucci — Yea
Evans — Yea
Little — Yea
Shott — Yea
Atkinson — Yea
Fast — Yea
Longstreth — Yea
Skaff — Yea
Barnhart — Yea
Fleischauer — Yea
Lovejoy — Yea
Staggers — Yea
Mandt — Yea
Steele — Yea
Foster — Yea
Storch — Yea
Bates — Yea
Graves — Yea
Summers — Yea
Bibby — Yea
Hamrick — Yea
Maynard — Yea
Swartzmiller — Yea
Boggs — Yea
Hanna — Yea
Sypolt — Yea
Brown, N. — Yea
Miley — Yea
Thompson, C. — Yea
Brown, S. — Yea
Hardy — Yea
Thompson, R. — Yea
Hartman — Yea
Nelson — Yea
Tomblin — Yea
Byrd — Yea
Hicks — Yea
Pack — Yea
Cadle — Yea
Higginbotham — Yea
Paynter — Yea
Walker — Yea
Hill — Yea
Pethtel — Yea
Waxman — Yea
Capito — Yea
Phillips — Yea
Westfall — Yea
Caputo — Yea
Porterfield — Yea
Householder — Yea
Wilson — Yea
Cowles — Yea
Pyles — Yea
Zukoff — Yea
Jeffries, J. — Yea
Robinson — Yea
Diserio — Yea
Rodighiero — Yea
Doyle — Yea
Espinosa — Yea
Rowan — Yea
Kump — Not Voting
Sponaugle — Not Voting
Canestraro — Not Voting
Kessinger — Not Voting
Linville — Not Voting
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 Yea
Gary G. Howell Republican Yea
George Miller Republican Yea
Jason Barrett Republican Yea
Jeff Campbell Republican Yea
Jim Butler Republican Yea
Joe Ellington Republican Not Voting
John Paul Hott Republican Yea
Mark Dean Republican Yea
Matthew Rohrbach Republican Yea
Mike Azinger Republican Not Voting
Pat McGeehan Republican Yea
Patrick Martin Republican Yea
Roger Hanshaw Republican Yea
Roy Cooper Republican Yea
T. Kevan Bartlett Republican Yea
Vernon Criss Republican Yea
William Anderson Republican Yea

Official roll call →

EFFECT FROM PASSAGE

Passed 93 Yea · 0 Nay · 7 Other
Party YeaNayPresentNot Voting
Republican 23002
Unaffiliated 65005
Democrat 5000
Total 93007
% of votes cast 93%0%0%7%
How each member voted (100)
Member Party Vote
Estep-Burton — Yea
Lavender-Bowe — Yea
Rowe — Yea
Angelucci — Yea
Evans — Yea
Little — Yea
Shott — Yea
Atkinson — Yea
Fast — Yea
Longstreth — Yea
Skaff — Yea
Barnhart — Yea
Fleischauer — Yea
Lovejoy — Yea
Staggers — Yea
Mandt — Yea
Steele — Yea
Foster — Yea
Storch — Yea
Bates — Yea
Graves — Yea
Summers — Yea
Bibby — Yea
Hamrick — Yea
Maynard — Yea
Swartzmiller — Yea
Boggs — Yea
Hanna — Yea
Sypolt — Yea
Brown, N. — Yea
Miley — Yea
Thompson, C. — Yea
Brown, S. — Yea
Hardy — Yea
Thompson, R. — Yea
Hartman — Yea
Nelson — Yea
Tomblin — Yea
Byrd — Yea
Hicks — Yea
Pack — Yea
Cadle — Yea
Higginbotham — Yea
Paynter — Yea
Walker — Yea
Hill — Yea
Pethtel — Yea
Waxman — Yea
Capito — Yea
Phillips — Yea
Westfall — Yea
Caputo — Yea
Porterfield — Yea
Householder — Yea
Wilson — Yea
Cowles — Yea
Pyles — Yea
Zukoff — Yea
Jeffries, J. — Yea
Robinson — Yea
Diserio — Yea
Rodighiero — Yea
Doyle — Yea
Espinosa — Yea
Rowan — Yea
Kump — Not Voting
Sponaugle — Not Voting
Canestraro — Not Voting
Kessinger — Not Voting
Linville — Not Voting
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 Yea
Gary G. Howell Republican Yea
George Miller Republican Yea
Jason Barrett Republican Yea
Jeff Campbell Republican Yea
Jim Butler Republican Yea
Joe Ellington Republican Not Voting
John Paul Hott Republican Yea
Mark Dean Republican Yea
Matthew Rohrbach Republican Yea
Mike Azinger Republican Not Voting
Pat McGeehan Republican Yea
Patrick Martin Republican Yea
Roger Hanshaw Republican Yea
Roy Cooper Republican Yea
T. Kevan Bartlett Republican Yea
Vernon Criss Republican Yea
William Anderson Republican Yea

Official roll call →

Passage

Passed 31 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Republican 2000
Unaffiliated 29003
Total 31003
% of votes cast 91%0%0%9%
How each member voted (34)
Member Party Vote
LINDSAY — Yea
SMITH — Yea
BALDWIN — Yea
MANN — Not Voting
STOLLINGS — Yea
BEACH — Yea
MARONEY — Not Voting
SWOPE — Yea
BLAIR — Yea
MAYNARD — Yea
SYPOLT — Yea
BOLEY — Yea
PALUMBO — Yea
TAKUBO — Yea
PITSENBARGER — Yea
TARR — Yea
CLINE — Yea
PLYMALE — Yea
TRUMP — Yea
FACEMIRE — Yea
PREZIOSO — Yea
UNGER — Not Voting
HAMILTON — Yea
ROBERTS — Yea
WELD — Yea
HARDESTY — Yea
ROMANO — Yea
WOELFEL — Yea
IHLENFELD — Yea
RUCKER — Yea
MR PRESIDENT — Yea
JEFFRIES — 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 310?
SB 310 is sponsored by Carmichael and Prezioso.
What is the current status of SB 310?
This bill has been enacted into law. Introduced January 10, 2020. Enacted.
Where can I track SB 310?
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