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WV SB596

Bill

Status

Introduced

1/23/2026

Primary Sponsor

Laura Wakim Chapman

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Adds an exemption from real property transfer excise taxes for transfers between siblings, similar to existing exemptions for transfers between spouses or between parents and children
  • Creates a new exemption for property transfers involving limited liability companies that are solely owned by an individual
  • Amends West Virginia Code §11-22-1 regarding the definition of "document" to exclude these newly exempt transfer types from taxation
  • Introduced by Senator Chapman on January 23, 2026, and referred to the Senate Committee on Finance

Legislative Description

Eliminating transfer taxes for siblings and for LLC solely owned by individual transferor

Taxation

Last Action

To Finance

1/23/2026

Committee Referrals

Finance1/23/2026

Full Bill Text

No bill text available