Updating the meaning certain terms used in West Virginia Personal Income Tax Act
HB 2024 clarifies specific terms used in West Virginia's Personal Income Tax Act to ensure consistent interpretation. It directly affects taxpayers and tax administrators by updating definitions within the existing tax code. The bill does not change tax rates or create new obligations, but standardizes how certain terms are applied during tax filing and enforcement. This procedural update aims to reduce ambiguity in tax administration without altering policy. The bill was enacted into law on February 24, 2025.
Bill status
signed
all 5 stages cleared
Introduction
Feb 2025
Committee Review
Feb 2025
House of Delegates Passage
Feb 2025
Senate Passage
Feb 2025
Signed into Law
Jul 2025
Introduced Feb 13, 2025
Signed Jul 31, 2025
Maddy AI version diff · 2 comparisons
What changed between versions
Engrossed Version
→
Enrolled Version
·
3 edits
·
Feb 25, 2025
MINOR
The bill was finalized and enrolled with minor formatting and date corrections. The substantive policy language regarding tax definitions and effective dates remains unchanged from the engrossed version, with the primary difference being the update of the year from 2024 to 2025 in the effective date provisions and the addition of official enrollment certification.
Scope change
The bill's scope and applicability remain unchanged; it continues to update federal income tax term definitions for West Virginia's Personal Income Tax Act.
TIMELINE
Updated the year referenced in the effective date provision from 2024 to 2025 to align with the current legislative session.
TECHNICAL
Added official enrollment certification language and signatures from legislative clerks and the Governor, converting the bill from an engrossed draft to an enrolled final version.
Corrected minor formatting inconsistencies and navigation elements that were present in the draft version but removed in the final enrolled text.
Floor votes · Senate Feb 17, 2025 · House of Delegates Feb 13, 2025
How they voted
31–0
Passed · 2 other
Total votes 33
Feb 17, 2025
D
Democratic2
100% Yea
R
Republican31
93% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
30
Key actions
6
Committee
1
Feb 25, 2025
Signed into law
Approved by Governor 2/24/2025 - House Journal
lower
Feb 25, 2025
Signed into law
Approved by Governor 2/24/2025 - Senate Journal
upper
Feb 24, 2025
Signed into law
Approved by Governor 2/24/2025
lower
Feb 17, 2025
Upper · Passed
Passed Senate (Roll No. 2)
upper
Feb 17, 2025
Upper · Passed
Committee reference dispensed
upper
Feb 17, 2025
Introduced
Introduced in Senate
upper
Feb 13, 2025
Lower · Passed
Passed House (Roll No. 3)
lower
Feb 13, 2025
Introduced
Introduced in House
lower
1 primary · 1 co-sponsor
Sponsors
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