# West Virginia SB 393: Updating corporate net income tax definitions

West Virginia SB 393, Updating corporate net income tax definitions, is a 2026 Regular Session Senate bill sponsored by Randy E. Smith (Republican); status signed, last action 2026-06-25 (Chapter 278, Acts, Regular Session, 2026) (as of 2026-11-04).

- Canonical: https://policyrisk.com/state-bill/WV-SB393-2026rs
- 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 393
- State: West Virginia
- Session: 2026 Regular Session
- Title: Updating corporate net income tax definitions
- Status: signed
- Chamber: Senate
- Introduced: 2026-01-15
- Last action: 2026-06-25, Chapter 278, Acts, Regular Session, 2026
- Sponsor: Randy E. Smith (Republican)
- Cosponsors: 1
- Subjects: §11-24-3
- Touches household money: no
- Roll calls: 4 (252 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- West Virginia corporate tax follows 2025 federal rules: mixed, medium. 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 sec…

## Sponsors and cosponsors

- Sponsor: Randy E. Smith (Republican), Senate
- Cosponsor: Mike Woelfel (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-23 | House | Passed House (Roll No. 154) | pass | 94 | 0 |   |
| 2026-02-23 | House | Effective from passage (Roll No. 155) | pass | 94 | 0 |   |
| 2026-02-13 | Senate | Effective from passage (Roll No. 75) | pass | 32 | 0 |   |
| 2026-02-13 | Senate | Passed Senate (Roll No. 74) | pass | 32 | 0 |   |

## Actions (35)

- 2026-06-25: Chapter 278, Acts, Regular Session, 2026 (Senate)
- 2026-03-02: Approved by Governor 3/2/2026 - House Journal (House)
- 2026-03-02: Approved by Governor 3/2/2026 (Senate)
- 2026-02-25: To Governor 2/24/2026 - House Journal (House)
- 2026-02-24: Read 3rd time (House)
- 2026-02-24: House Message received (Senate)
- 2026-02-24: To Governor 2/24/2026 (Senate)
- 2026-02-23: On 3rd reading, Special Calendar (House)
- 2026-02-23: Passed House (Roll No. 154) (House)
- 2026-02-23: Effective from passage (Roll No. 155) (House)
- 2026-02-23: Communicated to Senate (House)
- 2026-02-23: Completed legislative action (House)
- 2026-02-20: On 2nd reading, Special Calendar (House)
- 2026-02-20: Read 2nd time (House)
- 2026-02-19: On 1st reading, Special Calendar (House)
- 2026-02-19: Read 1st time (House)
- 2026-02-18: Do pass (House)
- 2026-02-16: House received Senate message (House)
- 2026-02-16: Introduced in House (House)
- 2026-02-16: To Finance (House)
- 2026-02-16: To House Finance (House)
- 2026-02-13: On 3rd reading (Senate)
- 2026-02-13: Read 3rd time (Senate)
- 2026-02-13: Passed Senate (Roll No. 74) (Senate)
- 2026-02-13: Effective from passage (Roll No. 75) (Senate)
- 2026-02-13: Ordered to House (Senate)
- 2026-02-12: On 2nd reading (Senate)
- 2026-02-12: Read 2nd time (Senate)
- 2026-02-11: On 1st reading (Senate)
- 2026-02-11: Read 1st time (Senate)
- 2026-02-10: Reported do pass (Senate)
- 2026-01-15: Filed for introduction (Senate)
- 2026-01-15: To Finance (Senate)
- 2026-01-15: Introduced in Senate (Senate)
- 2026-01-15: To Finance (Senate)

## Bill text

- Enrolled: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb393 enr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb393 enr.pdf)
- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb393 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb393 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
- [Enrolled (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb393 enr.htm)
- [Enrolled (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb393 enr.pdf)
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb393 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb393 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)
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Source: PRIA, https://policyrisk.com/state-bill/WV-SB393-2026rs (as of 2026-11-04).