West Virginia Senate Bill 185 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Democrat 2-0)
Status: Passed on April 22 2010 - 100% progression
Action: 2010-06-09 - Effective Date

The purpose of this bill is to allow manufacturers a credit against their business franchise and corporation net income tax liabilities for a percentage of the net profits attributable to a patent used in manufacturing processes and products in this state and to allow a developer of a patent used in manufacturing processes and products a credit against their business franchise and corporation net income tax liabilities for the consideration received as a result of developing the patent. When the manufacturer is a partnership, limited liability company or other pass through entity and credit remaining after application against business franchise tax liability would flow through to the owners of the pass-through entity.

Creating WV Commercial Patent Incentives Tax Act

Sen. Dan Foster [D]

Sen. Brooks McCabe [D]

Date	Chamber	Action
2010-06-09		Effective Date
2010-04-22		Chapter 189, Acts, Regular Session, 2010
2010-03-20		Approved by Governor 3/25/10 - House Journal
2010-03-20		Approved by Governor 3/25/10 - Senate Journal
2010-03-25		Approved by Governor 3/25/10
2010-03-20		To Governor 3/19/10 - House Journal
2010-03-19		To Governor 3/19/10 - Senate Journal
2010-03-19		To Governor 3/19/10
2010-03-12		House Message received
2010-03-11		Completed legislative action
2010-03-11		Communicated to Senate
2010-03-11		Passed House (Roll No. 255)
2010-03-11		Read 3rd time
2010-03-11		On 3rd reading, Special Calendar
2010-03-10		Read 2nd time
2010-03-10		On 2nd reading, Special Calendar
2010-03-09		Read 1st time
2010-03-09		From House Calendar, 1st reading, placed on Special Calendar
2010-03-08		Do pass
2010-03-03		To House Finance
2010-03-03		To Finance
2010-03-03		Introduced in House
2010-03-02		Ordered to House
2010-03-02		Passed Senate (Roll No. 4)
2010-03-02		Read 3rd time
2010-03-02		On 3rd reading
2010-03-01		Read 2nd time
2010-03-01		On 2nd reading
2010-02-27		Read 1st time
2010-02-26		On 1st reading
2010-02-25		Committee substitute reported
2010-02-19		To Finance
2010-02-19		Reported do pass, but first to Finance
2010-01-13		To Economic Development
2010-01-13		To Economic Development then Finance
2010-01-13		Introduced in Senate
2010-01-13		To Economic Development then Finance
2010-01-13		Filed for introduction

HB4456 (Same As) 2010-02-11 - To House Finance

Chapter	Article	Section	Citation Type	Statute Text
11	13AA	1	New Code	See Bill Text
11	13AA	10	New Code	See Bill Text
11	13AA	11	New Code	See Bill Text
11	13AA	12	New Code	See Bill Text
11	13AA	13	New Code	See Bill Text
11	13AA	2	New Code	See Bill Text
11	13AA	3	New Code	See Bill Text
11	13AA	4	New Code	See Bill Text
11	13AA	5	New Code	See Bill Text
11	13AA	6	New Code	See Bill Text
11	13AA	7	New Code	See Bill Text
11	13AA	8	New Code	See Bill Text
11	13AA	9	New Code	See Bill Text

Type	Source
Summary	http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=185&year=2010&sessiontype=RS&btype=bill