WV SB151 | 2023 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Republican 5-0)
Status: Passed on May 1 2023 - 100% progression
Action: 2023-05-01 - Chapter 305, Acts, Regular Session, 2023
Text: Latest bill text (Enrolled) [HTML]
Spectrum: Partisan Bill (Republican 5-0)
Status: Passed on May 1 2023 - 100% progression
Action: 2023-05-01 - Chapter 305, Acts, Regular Session, 2023
Text: Latest bill text (Enrolled) [HTML]
Summary
The purpose of this bill is to establish allow pass-through entities to elect to be taxed at the entity level and to provide a refundable tax credit to owners or members of an electing pass-through entity on their individual tax returns.
Title
Levying tax on pass-through entity's income
Sponsors
Sen. Mike Oliverio [R] | Sen. Eric Nelson [R] | Sen. Patrick Martin [R] | Sen. Charles Trump [R] |
Sen. Michael Maroney [R] |
Roll Calls
2023-03-10 - Senate - Senate concurred in House amendments and passed bill (Roll No. 489) (Y: 32 N: 1 NV: 0 Abs: 1) [PASS]
2023-03-09 - House - Passed House (Roll No. 592) (Y: 91 N: 1 NV: 0 Abs: 8) [PASS]
2023-02-17 - Senate - Effective July 1, 2023 (Roll No. 198) (Y: 33 N: 0 NV: 0 Abs: 1) [PASS]
2023-02-17 - Senate - Passed Senate (Roll No. 198) (Y: 33 N: 0 NV: 0 Abs: 1) [PASS]
2023-03-09 - House - Passed House (Roll No. 592) (Y: 91 N: 1 NV: 0 Abs: 8) [PASS]
2023-02-17 - Senate - Effective July 1, 2023 (Roll No. 198) (Y: 33 N: 0 NV: 0 Abs: 1) [PASS]
2023-02-17 - Senate - Passed Senate (Roll No. 198) (Y: 33 N: 0 NV: 0 Abs: 1) [PASS]
History
Date | Chamber | Action |
---|---|---|
2023-05-01 | Senate | Chapter 305, Acts, Regular Session, 2023 |
2023-03-11 | House | Approved by Governor 3/28/2023 - House Journal |
2023-03-11 | Senate | Approved by Governor 3/28/2023 - Senate Journal |
2023-03-28 | Senate | Approved by Governor 3/28/2023 |
2023-03-11 | House | To Governor 3/16/2023 - House Journal |
2023-03-11 | Senate | To Governor 3/16/2023 - Senate Journal |
2023-03-16 | Senate | To Governor 3/16/2023 |
2023-03-10 | Senate | Effective ninety days from passage |
2023-03-10 | Senate | Completed legislative action |
2023-03-10 | Senate | Communicated to House |
2023-03-10 | Senate | Senate concurred in House amendments and passed bill (Roll No. 489) |
2023-03-10 | Senate | House Message received |
2023-03-09 | House | Communicated to Senate |
2023-03-09 | House | Title amendment adopted (Voice vote) |
2023-03-09 | House | Passed House (Roll No. 592) |
2023-03-09 | House | Read 3rd time |
2023-03-09 | House | On 3rd reading, Special Calendar |
2023-03-08 | House | Committee amendment adopted (Voice vote) |
2023-03-08 | House | Read 2nd time |
2023-03-08 | House | On 2nd reading, Special Calendar |
2023-03-07 | House | Read 1st time |
2023-03-07 | House | On 1st reading, Special Calendar |
2023-03-06 | House | With amendment, do pass |
2023-02-20 | House | To House Finance |
2023-02-20 | House | To Finance |
2023-02-20 | House | Introduced in House |
2023-02-17 | Senate | Ordered to House |
2023-02-17 | Senate | Effective July 1, 2023 (Roll No. 198) |
2023-02-17 | Senate | Passed Senate (Roll No. 198) |
2023-02-17 | Senate | Read 3rd time |
2023-02-17 | Senate | On 3rd reading |
2023-02-16 | Senate | Read 2nd time |
2023-02-16 | Senate | On 2nd reading |
2023-02-15 | Senate | Read 1st time |
2023-02-15 | Senate | On 1st reading |
2023-02-14 | Senate | Committee substitute reported |
2023-01-12 | Senate | To Finance |
2023-01-12 | Senate | Introduced in Senate |
2023-01-12 | Senate | To Finance |
2023-01-12 | Senate | Filed for introduction |
Subjects
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
11 | 21 | 20 | Amended Code | Citation Text |
11 | 21 | 3 | Amended Code | Citation Text |
11 | 21 | 3a | New Code | See Bill Text |