West Virginia House Bill 2798 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on February 1 2019 - 25% progression, died in committee
Action: 2019-02-01 - To House Finance
Pending: House Finance Committee
Text: Latest bill text (Introduced) [HTML]

The purpose of this bill is to amend West Virginia tax laws to conform to changes in how partnerships and their partners and other passthrough entities and their equity owners are treated for federal income tax purposes for tax years beginning after December 31, 2018; and to amend West Virginia Tax Procedures and Administration Act, Personal Income Tax Act and Corporation Net Income Tax Act to provide for administration, collection and enforcement of income tax on certain partnerships and other passthrough entities treated as partnerships for federal income tax purposes and their partners and equity owners in conformity with changes made by United States Congress in how these entities and their equity owners are treated for federal income tax purposes for taxable years beginning after December 31, 2018.

Amending tax laws to conform to changes in how partnerships and their partners are treated for federal income tax purposes

Del. Eric Householder [R]

Del. Vernon Criss [R]

Date	Chamber	Action
2019-02-01	House	To House Finance
2019-02-01	House	Introduced in House
2019-02-01	House	To Finance
2019-02-01	House	Filed for introduction

SB499 (Similar To) 2019-04-16 - Chapter 244, Acts, Regular Session, 2019

Chapter	Article	Section	Citation Type	Statute Text
11	10	14	Amended Code	Citation Text
11	10	15	Amended Code	Citation Text
11	10	16	Amended Code	Citation Text
11	10	18c	New Code	See Bill Text
11	10	3	Amended Code	Citation Text
11	10	4	Amended Code	Citation Text
11	10	7	Amended Code	Citation Text
11	21	3	Amended Code	Citation Text
11	21	37a	New Code	See Bill Text
11	21	37b	New Code	See Bill Text
11	21	37c	New Code	See Bill Text
11	21	51a	Amended Code	Citation Text
11	21	59	Amended Code	Citation Text
11	21	59a	New Code	See Bill Text
11	21	71a	Amended Code	Citation Text
11	21A	1	New Code	See Bill Text
11	21A	10	New Code	See Bill Text
11	21A	11	New Code	See Bill Text
11	21A	12	New Code	See Bill Text
11	21A	2	New Code	See Bill Text
11	21A	3	New Code	See Bill Text
11	21A	4	New Code	See Bill Text
11	21A	5	New Code	See Bill Text
11	21A	6	New Code	See Bill Text
11	21A	7	New Code	See Bill Text
11	21A	8	New Code	See Bill Text
11	21A	9	New Code	See Bill Text
11	24	20	Amended Code	Citation Text

Type	Source
Summary	http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=2798&year=2019&sessiontype=RS&btype=bill
Text	http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb2798%20intr.htm&yr=2019&sesstype=RS&i=2798