# West Virginia SB 405: Relating to nonresident income tax for natural resources royalty payments received from lessees

West Virginia SB 405, Relating to nonresident income tax for natural resources royalty payments received from lessees, is a 2026 Regular Session Senate bill sponsored by Charles H. Clements (Republican); status failed, last action 2026-01-15 (Filed for introduction) (as of 2026-11-04).

- Canonical: https://policyrisk.com/state-bill/WV-SB405-2026rs
- 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 405
- State: West Virginia
- Session: 2026 Regular Session
- Title: Relating to nonresident income tax for natural resources royalty payments received from lessees
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-15
- Last action: 2026-01-15, Filed for introduction
- Sponsor: Charles H. Clements (Republican)
- Cosponsors: 1
- Subjects: §11-21-71C, Senate 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: Charles H. Clements (Republican), Senate
- Cosponsor: Bill Hamilton (Republican), Senate

## Actions (4)

- 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

- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb405 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb405 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
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb405 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb405 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-SB405-2026rs (as of 2026-11-04).