# West Virginia SB 624: Extending sunset date for modification to personal and corporate income tax for qualified businesses

West Virginia SB 624, Extending sunset date for modification to personal and corporate income tax for qualified businesses, is a 2026 Regular Session Senate bill sponsored by Eric Tarr (Republican); status failed, last action 2026-01-27 (Introduced in Senate) (as of 2026-11-04).

- Canonical: https://policyrisk.com/state-bill/WV-SB624-2026rs
- 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 624
- State: West Virginia
- Session: 2026 Regular Session
- Title: Extending sunset date for modification to personal and corporate income tax for qualified businesses
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-26
- Last action: 2026-01-27, Introduced in Senate
- Sponsor: Eric Tarr (Republican)
- Cosponsors: 1
- Subjects: §11-21-12L, §11-24-6B, 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: Eric Tarr (Republican), Senate
- Cosponsor: Rupie Phillips (Republican), Senate

## Actions (4)

- 2026-01-27: Introduced in Senate (Senate)
- 2026-01-27: To Finance (Senate)
- 2026-01-26: Filed for introduction (Senate)
- 2026-01-26: To Finance (Senate)

## Bill text

- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb624 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb624 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/sb624 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb624 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-SB624-2026rs (as of 2026-11-04).