West Virginia Legislature
2024 REGULAR SESSION
Introduced
Senate Bill 56
By Senator Woodrum
[Introduced January 10, 2024; referred
to the Committee on 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:
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.