Bill Text: WV HB4082 | 2024 | Regular Session | Introduced

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Bill Title: Authorizing the West Virginia Tax Department to promulgate a legislative rule relating to income tax paid at the entity level by electing pass-through entities

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-02-08 - To House Judiciary [HB4082 Detail]

Download: West_Virginia-2024-HB4082-Introduced.html

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West Virginia Legislature

2024 REGULAR SESSION

Introduced

House Bill 4082

By Delegate Smith

[Introduced January 10, 2024; Referred to

Committee on Finance then the Judiciary]

 

A BILL to amend and reenact §64-7-1 of the Code of West Virginia, 1931, as amended, relating to authorizing the West Virginia Tax Department to promulgate a legislative rule relating to income tax paid at the entity level by electing pass-through entities.

Be it enacted by the Legislature of West Virginia:

ARTICLE 7. Authorization for Department of Revenue to promulgate legislative rules.

§64-7-1. West Virginia Tax Department.

The legislative rule filed in the State Register on July 28, 2023, authorized under the authority of §11-21-3a of this code, relating to the West Virginia Tax Department (income tax paid at the entity level by electing pass-through entities, 110 CSR 21G), is authorized.

NOTE: The purpose of this bill is to authorize the West Virginia Tax Department to promulgate a legislative rule relating to income tax paid at the entity level by electing pass-through entities.

This section is new; therefore, strike-throughs and underscoring have been omitted.