# West Virginia SB 840: Relating to nonresident income tax for natural resources royalty payments received from lessees

West Virginia SB 840, Relating to nonresident income tax for natural resources royalty payments received from lessees, is a 2025 Regular Session Senate bill sponsored by Charles H. Clements (Republican); status failed, last action 2025-03-20 (Filed for introduction) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/WV-SB840-2025rs
- 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 840
- State: West Virginia
- Session: 2025 Regular Session
- Title: Relating to nonresident income tax for natural resources royalty payments received from lessees
- Status: failed
- Chamber: Senate
- Introduced: 2025-03-20
- Last action: 2025-03-20, Filed for introduction
- Sponsor: Charles H. Clements (Republican)
- Cosponsors: 0
- 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

## Actions (4)

- 2025-03-20: Filed for introduction (Senate)
- 2025-03-20: To Finance (Senate)
- 2025-03-20: Introduced in Senate (Senate)
- 2025-03-20: To Finance (Senate)

## Bill text

- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb840 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb840 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
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb840 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb840 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-SB840-2025rs (as of 2026-10-17).