West Virginia Senate approves two bills updating tax-code terms to match federal definitions
February 17, 2025 | 2025 Legislature WV, West Virginia
This article was created by AI summarizing key points discussed. AI makes mistakes, so for full details and context, please refer to the video of the full meeting. Please report any errors so we can fix them. Report an error »
CHARLESTON — The West Virginia Senate on Feb. 14 passed two bills that update terminology in the state tax code to align with federal definitions.
House Bill 2024, described by the junior senator from the Sixteenth as doing "two simple things," updates the West Virginia Personal Income Tax Act to conform certain terms with federal law and makes the state definition of federal adjusted gross income identical to the federal definition. The Senate suspended the constitutional rule requiring three separate readings and approved the bill (32 yays, 0 nays, 2 absent). The Senate then voted to make the bill effective from passage (32 yays, 0 nays, 2 absent). The clerk will communicate the action to the House.
House Bill 2025 updates terms in the Corporation Net Income Tax Act. The Senate similarly dispensed with the three-reading rule for immediate consideration; the motion to suspend that rule passed (32 ayes, 3 nays, 2 absent). On final passage the bill passed by recorded vote (32 yays, 0 nays, 2 absent) and the Senate declared it effective from passage (32 yays, 0 nays, 2 absent). The clerk of the Senate was directed to notify the House of the Senate's action.
Both bills were taken up after a message from the House announcing their passage in that body. Senator from Lewis moved the procedural motions that allowed immediate second and third readings and placement on final passage.
Why it matters: The changes in House Bill 2024 explicitly make West Virginia's statutory definition of federal adjusted gross income identical to the federal definition; that alignment can affect how state taxable income is calculated for individual filers. House Bill 2025 makes parallel updates to corporate tax terminology. The bills as described in the floor remarks do not include additional substantive tax-rate or credit changes on the Senate floor; the text discussed in this session was limited to definitional updates.
Votes at a glance:
• House Bill 2024 (updating terms in the West Virginia Personal Income Tax Act) — Procedural suspension passed 32–0–2; final passage 32–0–2; declared effective from passage 32–0–2.
• House Bill 2025 (updating terms in the Corporation Net Income Tax Act) — Suspension passed 32–3–2; final passage 32–0–2; declared effective from passage 32–0–2.
The Senate record shows no floor amendments offered during the readings reported in this session. Floor remarks explaining HB2024 focused on conformity with federal definitions; no additional fiscal figures or implementation instructions were given on the floor during this session.
Clerk action: The clerk of the House's prior messages announcing each bill's passage in the House were received by the Senate before the Senate's consideration and votes. The clerk of the Senate will communicate the Senate's actions back to the House.
House Bill 2024, described by the junior senator from the Sixteenth as doing "two simple things," updates the West Virginia Personal Income Tax Act to conform certain terms with federal law and makes the state definition of federal adjusted gross income identical to the federal definition. The Senate suspended the constitutional rule requiring three separate readings and approved the bill (32 yays, 0 nays, 2 absent). The Senate then voted to make the bill effective from passage (32 yays, 0 nays, 2 absent). The clerk will communicate the action to the House.
House Bill 2025 updates terms in the Corporation Net Income Tax Act. The Senate similarly dispensed with the three-reading rule for immediate consideration; the motion to suspend that rule passed (32 ayes, 3 nays, 2 absent). On final passage the bill passed by recorded vote (32 yays, 0 nays, 2 absent) and the Senate declared it effective from passage (32 yays, 0 nays, 2 absent). The clerk of the Senate was directed to notify the House of the Senate's action.
Both bills were taken up after a message from the House announcing their passage in that body. Senator from Lewis moved the procedural motions that allowed immediate second and third readings and placement on final passage.
Why it matters: The changes in House Bill 2024 explicitly make West Virginia's statutory definition of federal adjusted gross income identical to the federal definition; that alignment can affect how state taxable income is calculated for individual filers. House Bill 2025 makes parallel updates to corporate tax terminology. The bills as described in the floor remarks do not include additional substantive tax-rate or credit changes on the Senate floor; the text discussed in this session was limited to definitional updates.
Votes at a glance:
• House Bill 2024 (updating terms in the West Virginia Personal Income Tax Act) — Procedural suspension passed 32–0–2; final passage 32–0–2; declared effective from passage 32–0–2.
• House Bill 2025 (updating terms in the Corporation Net Income Tax Act) — Suspension passed 32–3–2; final passage 32–0–2; declared effective from passage 32–0–2.
The Senate record shows no floor amendments offered during the readings reported in this session. Floor remarks explaining HB2024 focused on conformity with federal definitions; no additional fiscal figures or implementation instructions were given on the floor during this session.
Clerk action: The clerk of the House's prior messages announcing each bill's passage in the House were received by the Senate before the Senate's consideration and votes. The clerk of the Senate will communicate the Senate's actions back to the House.
View full meeting
This article is based on a recent meeting—watch the full video and explore the complete transcript for deeper insights into the discussion.
View full meeting