# West Virginia HB 3231: Relating to withholding tax on income of nonresidents from natural resources royalty payments

West Virginia HB 3231, Relating to withholding tax on income of nonresidents from natural resources royalty payments, is a 2025 Regular Session House bill sponsored by Kayla Young (Democratic); status failed, last action 2025-03-17 (By substitute, do pass, but first to Finance) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/WV-HB3231-2025rs
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: West Virginia HB 3231
- State: West Virginia
- Session: 2025 Regular Session
- Title: Relating to withholding tax on income of nonresidents from natural resources royalty payments
- Status: failed
- Chamber: House
- Introduced: 2025-03-07
- Last action: 2025-03-17, By substitute, do pass, but first to Finance
- Sponsor: Kayla Young (Democratic)
- Cosponsors: 1
- Subjects: §11-21-71C, House Finance
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Kayla Young (Democratic), House
- Cosponsor: William Anderson (Republican), House

## Actions (7)

- 2025-03-17: By substitute, do pass, but first to Finance (House)
- 2025-03-17: To House Finance (House)
- 2025-03-10: Markup Discussion (House)
- 2025-03-07: Filed for introduction (House)
- 2025-03-07: To Energy and Public Works then Finance (House)
- 2025-03-07: Introduced in House (House)
- 2025-03-07: To House Energy and Public Works (House)

## Bill text

- Committee Substitute: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb3231 sub1.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb3231 sub1.pdf)
- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb3231 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb3231 intr.pdf)

## Related bills

- HB 2451: To facilitate the creation of home-based businesses (signed)
- SB 464: Creating license plate for recipients of Medal of Valor (signed)
- SB 196: Lauren's Law (signed)
- SB 138: Enhancing penalties for fleeing officer (signed)
- SB 270: Declaring sale and manufacture of firearms essential business during declared emergency (signed)
- SB 617: Discouraging gang activity (signed)

## Sources
- [Committee Substitute (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb3231 sub1.htm)
- [Committee Substitute (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb3231 sub1.pdf)
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb3231 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb3231 intr.pdf)

## Related
- [HB 2451: To facilitate the creation of home-based businesses](https://policyrisk.com/state-bill/WV-HB2451-2025rs)
- [SB 464: Creating license plate for recipients of Medal of Valor](https://policyrisk.com/state-bill/WV-SB464-2025rs)
- [SB 196: Lauren's Law](https://policyrisk.com/state-bill/WV-SB196-2025rs)
- [SB 138: Enhancing penalties for fleeing officer](https://policyrisk.com/state-bill/WV-SB138-2025rs)
- [SB 270: Declaring sale and manufacture of firearms essential business during declared e…](https://policyrisk.com/state-bill/WV-SB270-2025rs)
- [SB 617: Discouraging gang activity](https://policyrisk.com/state-bill/WV-SB617-2025rs)
- [West Virginia bills](https://policyrisk.com/states/west-virginia/bills)
- [West Virginia state hub](https://policyrisk.com/states/west-virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/WV-HB3231-2025rs (as of 2026-10-17).