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West VirginiaSB 9352026 Regular SessionSenate

Eliminating business and occupation tax exemption for certain coal-fired merchant power plants

Sponsored By: Jay Taylor (Republican)

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§11-13-2rHouse Energy and Public Works

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 1 costs, 0 mixed.

Higher taxes for some coal plants

Beginning July 1, 2026, West Virginia taxes certain coal-fired generating units based on 100% of official capability, up from 45%. This applies to units operating before January 1, 1995, and regulated entirely by another state. The higher taxable share increases business and occupation tax costs for affected owners or operators. Tax for January through June 2026 is due by July 31, 2026. This provision does not specify the tax rate or resulting dollar amount.

Sponsors & Cosponsors

Sponsor

  • Jay Taylor

    Republican • Senate

Cosponsors

  • Laura Wakim Chapman

    Republican • Senate

  • Rupie Phillips

    Republican • Senate

  • Rollan A. Roberts

    Republican • Senate

  • Chris Rose

    Republican • Senate

  • Patricia Rucker

    Republican • Senate

  • Randy E. Smith

    Republican • Senate

  • Tom Willis

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 65 • No: 1

Senate vote • 2/25/2026

Effective from passage (Roll No. 232)

Yes: 33 • No: 0

Senate vote • 2/25/2026

Passed Senate (Roll No. 231)

Yes: 32 • No: 1

Actions Timeline

  1. House received Senate message

    2/26/2026House

  2. Introduced in House

    2/26/2026House

  3. To Energy and Public Works then Finance

    2/26/2026House

  4. To House Energy and Public Works

    2/26/2026House

  5. On 3rd reading

    2/25/2026Senate

  6. Read 3rd time

    2/25/2026Senate

  7. Passed Senate (Roll No. 231)

    2/25/2026Senate

  8. Title amendment adopted

    2/25/2026Senate

  9. Effective from passage (Roll No. 232)

    2/25/2026Senate

  10. Ordered to House

    2/25/2026Senate

  11. Read 2nd time

    2/24/2026Senate

  12. Floor amendment adopted (Voice vote)

    2/24/2026Senate

  13. On 2nd reading

    2/23/2026Senate

  14. Laid over on 2nd reading 2/23/2026

    2/23/2026Senate

  15. On 1st reading

    2/21/2026Senate

  16. Read 1st time

    2/21/2026Senate

  17. Reported do pass

    2/20/2026Senate

  18. Filed for introduction

    2/12/2026Senate

  19. To Finance

    2/12/2026Senate

  20. Introduced in Senate

    2/12/2026Senate

  21. To Finance

    2/12/2026Senate

Bill Text

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