# West Virginia SB 243: Establishing disaster repair and recovery effort tax credit for taxpayers subject to severance and business privilege tax in certain circumstances West Virginia SB 243, Establishing disaster repair and recovery effort tax credit for taxpayers subject to severance and business privilege tax in certain circumstances, is a 2026 Regular Session Senate bill sponsored by Rupie Phillips (Republican); status signed, last action 2026-06-25 (Chapter 276, Acts, Regular Session, 2026) (as of 2026-11-04). - Canonical: https://policyrisk.com/state-bill/WV-SB243-2026rs - 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 SB 243 - State: West Virginia - Session: 2026 Regular Session - Title: Establishing disaster repair and recovery effort tax credit for taxpayers subject to severance and business privilege tax in certain circumstances - Status: signed - Chamber: Senate - Introduced: 2026-01-14 - Last action: 2026-06-25, Chapter 276, Acts, Regular Session, 2026 - Sponsor: Rupie Phillips (Republican) - Cosponsors: 1 - Subjects: §11-13NN-1, §11-13NN-2, §11-13NN-3, §11-13NN-4, §11-13NN-5, §11-13NN-6, §11-13NN-7, §11-13NN-8, §11-13NN-9 - Touches household money: no - Roll calls: 3 (156 yes, 2 no in all) - Economic provisions PRIA read: 2 ## Summary No summary available. ## Bill overview: provisions PRIA read - Apply within 72 hours to claim credit: cost, low. You cannot claim the credit until the DEP certifies your project. You must apply to the Secretary within 72 hours of starting work and include a description and cost estimate; you can amend your filing. With your severance tax returns, include proof that shows how you computed the credit; the Tax C… - Severance taxpayers get disaster repair credit: mixed, high. If you pay West Virginia severance tax, you can get a credit for DEP‑certified disaster repair and recovery costs, up to $500,000 per disaster. You claim the credit for the year the work is finished and certified. You can use up to 20% of your annual severance tax each year, and take one‑twelfth ea… ## Sponsors and cosponsors - Sponsor: Rupie Phillips (Republican), Senate - Cosponsor: Chris Rose (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-14 | Senate | Senate concurred in House amendments and passed bill (Roll No. 622) | pass | 34 | 0 | | | 2026-03-13 | House | Passed House (Roll No. 522) | pass | 89 | 2 | | | 2026-02-20 | Senate | Passed Senate (Roll No. 160) | pass | 33 | 0 | | ## Actions (42) - 2026-06-25: Chapter 276, Acts, Regular Session, 2026 (Senate) - 2026-04-01: Approved by Governor 4/1/2026 (Senate) - 2026-03-18: To Governor 3/18/2026 (Senate) - 2026-03-14: House Message received (Senate) - 2026-03-14: Senate concurred in House amendments and passed bill (Roll No. 622) (Senate) - 2026-03-14: Communicated to House (Senate) - 2026-03-14: Completed legislative action (Senate) - 2026-03-14: To Governor 3/18/2026 - Senate Journal (Senate) - 2026-03-14: Approved by Governor 4/1/2026 - Senate Journal (Senate) - 2026-03-14: Approved by Governor 4/1/2026 - House Journal (House) - 2026-03-13: On 3rd reading, Special Calendar (House) - 2026-03-13: Read 3rd time (House) - 2026-03-13: Passed House (Roll No. 522) (House) - 2026-03-13: Communicated to Senate (House) - 2026-03-12: On 2nd reading, Special Calendar (House) - 2026-03-12: Read 2nd time (House) - 2026-03-12: Amendment reported by the Clerk (House) - 2026-03-12: Amendment rejected (Voice vote) (House) - 2026-03-12: Committee amendment adopted (Voice vote) (House) - 2026-03-11: On 1st reading, Special Calendar (House) - 2026-03-11: Read 1st time (House) - 2026-03-10: With amendment, do pass (House) - 2026-03-04: With amendment, do pass, but first to Finance (House) - 2026-03-04: To House Finance (House) - 2026-03-02: Markup Discussion (House) - 2026-02-23: House received Senate message (House) - 2026-02-23: Introduced in House (House) - 2026-02-23: To Energy and Public Works then Finance (House) - 2026-02-23: To House Energy and Public Works (House) - 2026-02-20: On 3rd reading (Senate) - 2026-02-20: Read 3rd time (Senate) - 2026-02-20: Passed Senate (Roll No. 160) (Senate) - 2026-02-20: Ordered to House (Senate) - 2026-02-19: On 2nd reading (Senate) - 2026-02-19: Read 2nd time (Senate) - 2026-02-18: On 1st reading (Senate) - 2026-02-18: Read 1st time (Senate) - 2026-02-17: Committee substitute reported (Senate) - 2026-01-14: Filed for introduction (Senate) - 2026-01-14: To Finance (Senate) - 2026-01-14: Introduced in Senate (Senate) - 2026-01-14: To Finance (Senate) ## Bill text - Committee Substitute: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb243 sub1.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb243 sub1.pdf) - Enrolled: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb243 sub1 enr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb243 sub1 enr.pdf) - Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb243 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb243 intr.pdf) ## Related bills - HB 5694: Supplemental appropriation to Department of Education, fund 0313. (signed) - HB 5353: To bring virtual currency kiosks within the purview of money transmission licensure and create disclosure requirements and daily transaction limitations for ne… (signed) - 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) ## Sources - [Committee Substitute (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb243 sub1.htm) - [Committee Substitute (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb243 sub1.pdf) - [Enrolled (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb243 sub1 enr.htm) - [Enrolled (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb243 sub1 enr.pdf) - [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb243 intr.htm) - [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb243 intr.pdf) ## Related - [HB 5694: Supplemental appropriation to Department of Education, fund 0313.](https://policyrisk.com/state-bill/WV-HB5694-2026rs) - [HB 5353: To bring virtual currency kiosks within the purview of money transmission licen…](https://policyrisk.com/state-bill/WV-HB5353-2026rs) - [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) - [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-SB243-2026rs (as of 2026-11-04).