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WV SB400

Bill

Official Source

Status

Passed

3/2/2026

Primary Sponsor

Randy Smith

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Updates West Virginia's personal income tax code to incorporate federal tax law changes made between December 31, 2024, and January 1, 2026
  • Replaces previous reference dates (2023/2024/2025) with new dates (2024/2025/2026) to align state tax definitions with current federal Internal Revenue Code provisions
  • Amendments are retroactive to the extent allowable under federal income tax law
  • Preserves existing tax law for taxable years that began prior to January 1, 2026
  • Introduced by request of the Executive and referred to the Senate Finance Committee on January 15, 2026

Legislative Description

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

Governor -- Bills Requested By

Last Action

Approved by Governor 3/2/2026

3/2/2026

Committee Referrals

Finance1/30/2026
Finance1/15/2026

Full Bill Text

No bill text available