West Virginia Senate Bill 424 (Prior Session Legislation)

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Spectrum: Bipartisan Bill
Status: Engrossed on February 9 2023 - 50% progression, died in committee
Action: 2023-02-10 - To House Finance
Pending: House Finance Committee
Text: Latest bill text (Engrossed) [HTML]

The purpose of this bill is to authorize a tax credit against the personal income tax, or the corporation net income tax, as applicable, in the amount of ad valorem property tax timely paid during the income tax taxable year on specified motor vehicles. Specified motor vehicles are limited to Class A, Class B, Class G, Class H, Class T, Class V, and Class X motor vehicles, all-terrain vehicles and utility terrain vehicles. Tax credit is retroactive to taxable years beginning on and after January 1, 2022, and is refundable. See motor vehicle classes: ACars & TrucksPassenger cars & trucks with a gross weight of 10,000 pounds or less B TrucksTrucks, truck tractors, or road tractors with a gross weight of 10,001 pounds or more GMotorcycles (3 wheels or less)Every motorcycle including; motor driven cycles mopeds, having saddle, & no more than 3 wheels H BusesEvery motor vehicle designed for carrying more than 7 passengers or transportation of persons for compensation, excluding taxicabs T TrailersTrailers, boat trailers, or semitrailers of a type designed to be drawn by A vehicles with a gross weight of less than 2,000 pounds V Antique Motor VehiclesAntique motor vehicles are at least 25 years old XFarm TrucksUsed exclusively for the transportation of farm products & supplies by a farmer

Authorizing refundable tax credit applied against personal income tax or corporation net income tax

Sen. Craig Blair [R]

Sen. Mike Woelfel [D]

2023-02-09 - Senate - Effective from passage (Roll No. 154) (Y: 32 N: 0 NV: 0 Abs: 2) [PASS]
2023-02-09 - Senate - Passed Senate (Roll No. 154) (Y: 32 N: 0 NV: 0 Abs: 2) [PASS]
2023-02-08 - Senate - Effective from passage (Roll No. 152) (Y: 33 N: 0 NV: 0 Abs: 1) [PASS]
2023-02-08 - Senate - Passed Senate (Roll No. 152) (Y: 33 N: 0 NV: 0 Abs: 1) [PASS]
2023-02-08 - Senate - Constitutional Rule Suspended (Roll No. 151) (Y: 30 N: 1 NV: 0 Abs: 3) [PASS]

Date	Chamber	Action
2023-02-10	House	To House Finance
2023-02-10	House	To Finance
2023-02-10	House	Introduced in House
2023-02-10	House	Motion to reject message tabled
2023-02-10	House	House received Senate message
2023-02-09	Senate	Ordered to House
2023-02-09	Senate	Effective from passage (Roll No. 154)
2023-02-09	Senate	Passed Senate (Roll No. 154)
2023-02-09	Senate	Amended on 3rd reading (Voice vote)
2023-02-09	Senate	Senate reconsidered action (voice vote)
2023-02-08	Senate	Effective from passage (Roll No. 152)
2023-02-08	Senate	Passed Senate (Roll No. 152)
2023-02-08	Senate	Read 3rd time
2023-02-08	Senate	Read 2nd time
2023-02-08	Senate	Constitutional Rule Suspended (Roll No. 151)
2023-02-08	Senate	Read 1st time
2023-02-08	Senate	Immediate consideration
2023-02-08	Senate	Committee substitute reported
2023-01-23	Senate	To Finance
2023-01-23	Senate	Introduced in Senate
2023-01-23	Senate	To Finance
2023-01-23	Senate	Filed for introduction

HB2894 (Similar To) 2023-01-20 - To House Finance

Chapter	Article	Section	Citation Type	Statute Text
11	13MM	1001	New Code	See Bill Text
11	13MM	1002	New Code	See Bill Text
11	13MM	101	New Code	See Bill Text
11	13MM	1101	New Code	See Bill Text
11	13MM	201	New Code	See Bill Text
11	13MM	202	New Code	See Bill Text
11	13MM	301	New Code	See Bill Text
11	13MM	302	New Code	See Bill Text
11	13MM	303	New Code	See Bill Text
11	13MM	401	New Code	See Bill Text
11	13MM	402	New Code	See Bill Text
11	13MM	403	New Code	See Bill Text
11	13MM	501	New Code	See Bill Text
11	13MM	502	New Code	See Bill Text
11	13MM	503	New Code	See Bill Text
11	13MM	601	New Code	See Bill Text
11	13MM	602	New Code	See Bill Text
11	13MM	603	New Code	See Bill Text
11	13MM	701	New Code	See Bill Text
11	13MM	702	New Code	See Bill Text
11	13MM	703	New Code	See Bill Text
11	13MM	801	New Code	See Bill Text
11	13MM	802	New Code	See Bill Text
11	13MM	803	New Code	See Bill Text
11	13MM	901	New Code	See Bill Text
11	13MM	902	New Code	See Bill Text
11	13MM	903	New Code	See Bill Text
11	21	4g	New Code	See Bill Text
11	21	4h	New Code	See Bill Text

Type	Source
Summary	http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=424&year=2023&sessiontype=RS&btype=bill
Text	http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb424%20intr.htm&yr=2023&sesstype=RS&i=424
Text	http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb424%20sub1.htm&yr=2023&sesstype=RS&i=424
Text	http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb424%20sub1%20eng.htm&yr=2023&sesstype=RS&i=424
Supplement	http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=860603394
Supplement	http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=862130069
Roll Call	http://www.wvlegislature.gov/legisdocs/2023/RS/votes/senate/02-08-0151.pdf
Roll Call	http://www.wvlegislature.gov/legisdocs/2023/RS/votes/senate/02-08-0152.pdf
Roll Call	http://www.wvlegislature.gov/legisdocs/2023/RS/votes/senate/02-09-0154.pdf