# West Virginia SB 615: Eliminating accelerated tax payment requirements

West Virginia SB 615, Eliminating accelerated tax payment requirements, is a 2025 Regular Session Senate bill sponsored by Randy E. Smith (Republican); status signed, last action 2025-08-08 (Chapter 224, Acts, Regular Session, 2025) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/WV-SB615-2025rs
- 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 SB 615
- State: West Virginia
- Session: 2025 Regular Session
- Title: Eliminating accelerated tax payment requirements
- Status: signed
- Chamber: Senate
- Introduced: 2025-02-27
- Last action: 2025-08-08, Chapter 224, Acts, Regular Session, 2025
- Sponsor: Randy E. Smith (Republican)
- Cosponsors: 1
- Subjects: §11-15-16, §11-15A-10, §11-21-74
- Touches household money: no
- Roll calls: 4 (264 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

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

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-07 | House | Effective from passage (Roll No. 403) | pass | 98 | 0 |   |
| 2025-04-07 | House | Passed House (Roll No. 402) | pass | 98 | 0 |   |
| 2025-03-21 | Senate | Effective from passage (Roll No. 149) | pass | 34 | 0 |   |
| 2025-03-21 | Senate | Passed Senate (Roll No. 148) | pass | 34 | 0 |   |

## Actions (35)

- 2025-08-08: Chapter 224, Acts, Regular Session, 2025 (Senate)
- 2025-04-24: Approved by Governor 4/24/2025 (Senate)
- 2025-04-12: Approved by Governor 4/24/2025 - Senate Journal (Senate)
- 2025-04-12: Approved by Governor 4/24/2025 - House Journal (House)
- 2025-04-10: To Governor 4/10/2025 (Senate)
- 2025-04-08: House Message received (Senate)
- 2025-04-07: On 3rd reading, Special Calendar (House)
- 2025-04-07: Read 3rd time (House)
- 2025-04-07: Passed House (Roll No. 402) (House)
- 2025-04-07: Effective from passage (Roll No. 403) (House)
- 2025-04-07: Communicated to Senate (House)
- 2025-04-07: Completed legislative action (House)
- 2025-04-04: On 2nd reading, Special Calendar (House)
- 2025-04-04: Read 2nd time (House)
- 2025-04-03: On 1st reading, Special Calendar (House)
- 2025-04-03: Read 1st time (House)
- 2025-04-02: Do pass (House)
- 2025-03-24: House received Senate message (House)
- 2025-03-24: Introduced in House (House)
- 2025-03-24: To Finance (House)
- 2025-03-24: To House Finance (House)
- 2025-03-21: On 3rd reading (Senate)
- 2025-03-21: Read 3rd time (Senate)
- 2025-03-21: Passed Senate (Roll No. 148) (Senate)
- 2025-03-21: Effective from passage (Roll No. 149) (Senate)
- 2025-03-21: Ordered to House (Senate)
- 2025-03-20: On 2nd reading (Senate)
- 2025-03-20: Read 2nd time (Senate)
- 2025-03-19: On 1st reading (Senate)
- 2025-03-19: Read 1st time (Senate)
- 2025-03-18: Reported do pass (Senate)
- 2025-02-27: Filed for introduction (Senate)
- 2025-02-27: To Finance (Senate)
- 2025-02-27: Introduced in Senate (Senate)
- 2025-02-27: To Finance (Senate)

## Bill text

- Enrolled: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb615 enr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb615 enr.pdf)
- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb615 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb615 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
- [Enrolled (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb615 enr.htm)
- [Enrolled (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb615 enr.pdf)
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb615 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb615 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-SB615-2025rs (as of 2026-10-17).