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West VirginiaSB 3932026 Regular SessionSenateWALLET

Updating corporate net income tax definitions

Sponsored By: Randy E. Smith (Republican)

Signed by Governor

§11-24-3

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

West Virginia corporate tax follows 2025 federal rules

West Virginia corporate net income tax now matches federal income tax terms, unless state law defines them differently. Federal changes made after December 31, 2024 and before January 1, 2026 count for state tax. Federal changes on or after January 1, 2026 do not apply. The 2026 updates in this section apply retroactively as federal law allows, but rules for years that began before January 1, 2026 stay in place for those years unless this section says otherwise. References to the 1954 and 1986 Internal Revenue Codes are read as the same when appropriate.

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Sponsors & Cosponsors

Sponsor

  • Randy E. Smith

    Republican • Senate

Cosponsors

  • Mike Woelfel

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 252 • No: 0

House vote • 2/23/2026

Effective from passage (Roll No. 155)

Yes: 94 • No: 0

House vote • 2/23/2026

Passed House (Roll No. 154)

Yes: 94 • No: 0

Senate vote • 2/13/2026

Effective from passage (Roll No. 75)

Yes: 32 • No: 0

Senate vote • 2/13/2026

Passed Senate (Roll No. 74)

Yes: 32 • No: 0

Actions Timeline

  1. Approved by Governor 3/2/2026 - House Journal

    3/2/2026House

  2. Approved by Governor 3/2/2026

    3/2/2026Senate

  3. To Governor 2/24/2026 - House Journal

    2/25/2026House

  4. Read 3rd time

    2/24/2026House

  5. House Message received

    2/24/2026Senate

  6. To Governor 2/24/2026

    2/24/2026Senate

  7. On 3rd reading, Special Calendar

    2/23/2026House

  8. Passed House (Roll No. 154)

    2/23/2026House

  9. Effective from passage (Roll No. 155)

    2/23/2026House

  10. Communicated to Senate

    2/23/2026House

  11. Completed legislative action

    2/23/2026House

  12. On 2nd reading, Special Calendar

    2/20/2026House

  13. Read 2nd time

    2/20/2026House

  14. On 1st reading, Special Calendar

    2/19/2026House

  15. Read 1st time

    2/19/2026House

  16. Do pass

    2/18/2026House

  17. House received Senate message

    2/16/2026House

  18. Introduced in House

    2/16/2026House

  19. To Finance

    2/16/2026House

  20. To House Finance

    2/16/2026House

  21. On 3rd reading

    2/13/2026Senate

  22. Read 3rd time

    2/13/2026Senate

  23. Passed Senate (Roll No. 74)

    2/13/2026Senate

  24. Effective from passage (Roll No. 75)

    2/13/2026Senate

  25. Ordered to House

    2/13/2026Senate

Bill Text

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