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WV SB393
Bill
AI Summary
- Updates West Virginia's corporate net income tax code to align with federal Internal Revenue Code changes made through December 31, 2024 (previously December 31, 2023)
- Bars any federal tax law amendments made on or after January 1, 2026, from affecting state corporate income tax calculations until future legislative action
- Makes the amendments retroactive to the extent allowable under federal income tax law while preserving existing law for taxable years that began prior to January 1, 2026
- Introduced at the request of the executive branch and referred to the Senate Finance Committee on January 15, 2026
Legislative Description
Updating corporate net income tax definitions
Governor -- Bills Requested By
Last Action
Approved by Governor 3/2/2026
3/2/2026
Committee Referrals
Finance2/16/2026
Finance1/15/2026
Full Bill Text
No bill text available