SB243Introduced in the Senate
Establishing disaster repair and recovery effort tax credit for taxpayers subject to severance and business privilege tax in certain circumstances
Introduced by Rupert Phillips, District 7
What does this bill do?
Plain-English breakdown
Writing a plain-English summary of this bill… this can take a few seconds the first time.
Official description
The purpose of this bill is to create a credit against the severance tax to encourage private companies to assist with repair and recovery efforts following disasters in this state. The bill limits the total amount of repair and recovery effort credits which can be certified by the Secretary of the Department of Environmental Protection. The bill requires the Secretary of the Department of Environmental Protection and the Tax Commissioner to propose legislative rules and emergency legislative rules for promulgation to implement the provisions of the bill The bill will increase economic opportunity in this state. The bill authorizes the claiming of the credits. Finally, the bill provides for an effective date.
Where it stands
Approved by Governor 4/1/2026 - House Journal
March 14, 2026
How did lawmakers vote?
House of Delegates votes
1 recorded vote · each counted separately
Senate votes
2 recorded votes · each counted separately
SenateStage: Senate concurred in House amendments and passed bill (Roll No. 622) · March 14, 2026
34
Yes
0
No
0
Absent or Not Voting
34 senators recorded in this Senate vote. Colors show vote categories only, not whether a vote was good or bad.
See how each senator voted
| Senator | District | Vote |
|---|---|---|
| Trenton Barnhart | 9 | Yes |
| Ryan Weld | 1 | Yes |
| Laura Wakim Chapman | 1 | Yes |
| Charles Clements | 2 | Yes |
| Chris Rose | 2 | Yes |
| Mike Azinger | 3 | Yes |
| Eric Tarr | 4 | Yes |
| Amy Nichole Grady | 4 | Yes |
| Mike Woelfel | 5 | Yes |
| Scott Fuller | 5 | Yes |
Bill history
Filed for introduction
To Finance
Introduced in Senate
To Finance
Committee substitute reported
On 1st reading
Read 1st time
On 2nd reading
Read 2nd time
On 3rd reading
Read 3rd time
Passed Senate (Roll No. 160)
Ordered to House
House received Senate message
Introduced in House
To Energy and Public Works then Finance
To House Energy and Public Works
Markup Discussion
With amendment, do pass, but first to Finance
To House Finance
With amendment, do pass
On 1st reading, Special Calendar
Read 1st time
On 2nd reading, Special Calendar
Read 2nd time
Amendment reported by the Clerk
Amendment rejected (Voice vote)
Committee amendment adopted (Voice vote)
On 3rd reading, Special Calendar
Read 3rd time
Passed House (Roll No. 522)
Communicated to Senate
House Message received
Senate concurred in House amendments and passed bill (Roll No. 622)
Communicated to House
Completed legislative action
To Governor 3/18/2026
To Governor 3/18/2026 - Senate Journal
Approved by Governor 4/1/2026
Approved by Governor 4/1/2026 - Senate Journal
Approved by Governor 4/1/2026 - House Journal
Verify the information
- Official page on the West Virginia Legislature website
- sb243 h epw am _1 (amendment)
- sb243 hfin am (amendment)
- sb243 hfa hansen _ hornbuckle 3-12 (amendment)
- sb243 hfa hansen _ hornbuckle 3-12 rejected (amendment)
- sb243 hfin am adopted (amendment)
- Fiscal Note (supplement)
- Fiscal Note (supplement)
- Introduced (text)
- Comm Sub (text)
- Enrolled (text)
Our commitment to neutrality
We provide factual information only. We never tell you which politicians or bills to support, and we do not rank, score, or endorse anyone.