# West Virginia HB 5159: Relating to withholding tax on income of nonresidents from natural resources royalty payments

West Virginia HB 5159, Relating to withholding tax on income of nonresidents from natural resources royalty payments, is a 2026 Regular Session House bill sponsored by Kayla Young (Democratic); status failed, last action 2026-02-03 (Filed for introduction) (as of 2026-11-04).

- Canonical: https://policyrisk.com/state-bill/WV-HB5159-2026rs
- As of: 2026-11-04
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: West Virginia HB 5159
- State: West Virginia
- Session: 2026 Regular Session
- Title: Relating to withholding tax on income of nonresidents from natural resources royalty payments
- Status: failed
- Chamber: House
- Introduced: 2026-02-03
- Last action: 2026-02-03, Filed for introduction
- Sponsor: Kayla Young (Democratic)
- Cosponsors: 0
- Subjects: §11-21-71C, House Energy and Public Works
- 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

## Actions (4)

- 2026-02-03: Filed for introduction (House)
- 2026-02-03: To Energy and Public Works then Finance (House)
- 2026-02-03: Introduced in House (House)
- 2026-02-03: To House Energy and Public Works (House)

## Bill text

- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb5159 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb5159 intr.pdf)

## Related bills

- HB 4452: To remove Mortmain restrictions on religious organizations (signed)
- HB 4390: Relating to the temporary payment to a kinship parent of a subsidy equal to that of a foster parent (signed)
- HB 4354: Relating to necessity allowance (signed)
- HB 4191: Relating to providing child care generally (became law)
- HB 4138: Relating to persons convicted of a crime (signed)
- HB 4106: Allowing constitutional carry for 18- to 20-year-olds (signed)

## Sources
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb5159 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb5159 intr.pdf)

## Related
- [HB 4452: To remove Mortmain restrictions on religious organizations](https://policyrisk.com/state-bill/WV-HB4452-2026rs)
- [HB 4390: Relating to the temporary payment to a kinship parent of a subsidy equal to tha…](https://policyrisk.com/state-bill/WV-HB4390-2026rs)
- [HB 4354: Relating to necessity allowance](https://policyrisk.com/state-bill/WV-HB4354-2026rs)
- [HB 4191: Relating to providing child care generally](https://policyrisk.com/state-bill/WV-HB4191-2026rs)
- [HB 4138: Relating to persons convicted of a crime](https://policyrisk.com/state-bill/WV-HB4138-2026rs)
- [HB 4106: Allowing constitutional carry for 18- to 20-year-olds](https://policyrisk.com/state-bill/WV-HB4106-2026rs)
- [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-HB5159-2026rs (as of 2026-11-04).