Updating corporate net income tax definitions
SB 393 updates West Virginia's corporate net income tax definitions to align with federal income tax rules. It requires West Virginia to use the same meaning for tax terms as the federal Internal Revenue Code, applying changes made to federal law between 2024 and 2025 (but not after January 1, 2026). This affects corporations filing West Virginia corporate income tax returns, ensuring their state tax calculations match federal definitions. The law applies retroactively to prior tax years but preserves the existing tax law for years before 2025.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2026
Committee Review
Feb 2026
Senate Passage
Feb 2026
House of Delegates Passage
Feb 2026
Signed into Law
Jun 2026
Introduced Jan 15, 2026
Signed Jun 25, 2026
Maddy AI version diff · 1 comparison
What changed between versions
Introduced Version
→
Enrolled Version
·
3 edits
·
Mar 2, 2026
MINOR
The bill was transitioned from an introduced draft to an enrolled final version, incorporating corrections to effective dates and adding standard legislative certification signatures. The substantive policy regarding federal tax conformity was adjusted to align the retroactive window with the 2026 session, ensuring the law applies to tax years beginning before January 1, 2026.
Scope change
The bill's scope remains focused on aligning West Virginia corporate tax definitions with federal Internal Revenue Code standards, but the effective date logic was refined to prevent ambiguity regarding tax years starting in 2026.
TIMELINE
The effective date provision was updated to specify that amendments are retroactive for taxable years beginning prior to January 1, 2026, replacing the previous conflicting dates of 2025 and 2026 found in the draft.
TECHNICAL
Standard enrolled version elements were added, including certification signatures for the Clerks of the Senate and House, and the Governor's signature line, which were absent in the introduced draft.
Formatting and header information were updated to reflect the bill's final passage status, including the date it was passed and the removal of committee referral notes.
Floor votes · Senate Feb 13, 2026 · House of Delegates Feb 23, 2026
How they voted
32–0
Passed · 1 other
Total votes 33
Feb 13, 2026
D
Democratic2
100% Yea
R
Republican31
96% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
34
Key actions
6
Committee
5
Mar 2, 2026
Signed into law
Approved by Governor 3/2/2026
upper
Mar 2, 2026
Signed into law
Approved by Governor 3/2/2026 - House Journal
lower
Feb 23, 2026
Lower · Passed
Passed House (Roll No. 154)
lower
Feb 18, 2026
Lower · Passed
Do pass
lower
Feb 16, 2026
Committee
To House Finance
lower
Feb 16, 2026
Committee
To Finance
lower
Feb 16, 2026
Introduced
Introduced in House
lower
Feb 13, 2026
Upper · Passed
Passed Senate (Roll No. 74)
upper
Feb 10, 2026
Upper · Passed
Reported do pass
upper
Jan 15, 2026
Introduced
Introduced in Senate
upper
Jan 15, 2026
Committee
To Finance
upper
1 primary · 1 co-sponsor
Sponsors
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