WEST VIRGINIA LEGISLATURE
SENATE JOURNAL
EIGHTY-THIRD LEGISLATURE
SECOND EXTRAORDINARY SESSION, 2017
FIRST DAY
____________
Charleston, West Virginia, Monday, October 16, 2017
??????????? Pursuant to the proclamation of His Excellency, the Governor, the Honorable Jim Justice, dated the twelfth day of October, two thousand seventeen, convening the eighty-third Legislature of West Virginia in extraordinary session today (Monday, October 16, 2017), under the provisions of section seven, article seven of the Constitution of West Virginia, the Senate assembled in its chamber in the state capitol in the City of Charleston at 12 Noon, and was called to order by its President, the Honorable Mitch Carmichael.
??????????? Prayer was offered by the Honorable Charles S. Trump IV, a senator from the fifteenth district.
The Senate was then led in recitation of the
Pledge of Allegiance by the Honorable
??????????? The following communication was reported by the Clerk:
THE SENATE OF WEST VIRGINIA
COMMITTEE ON FINANCE
CHARLESTON
August 20, 2017
The Honorable Mitch B. Carmichael
President of the West Virginia Senate
State Capitol
Charleston, West Virginia 25305-0800
Dear President Carmichael:
??????????? Please accept this letter as official notice of my resignation as a member of the West Virginia Senate, effective at midnight on August 20, 2017.
??????????? It has been a great honor and privilege to serve in the Legislature for the past 23 years and represent the citizens of Putnam County and the 4th Senatorial District. I look forward to continuing my public service as Chief of Staff for Governor Justice.
??????????? We have great challenges facing our state and it is my hope that I can work in harmony with the Legislature to address these challenges in a thoughtful and expedient manner, so that we may bring prosperity to the citizens of West Virginia.
??????????????????????????????????????????????????????????????????????? Sincerely,
??????????????????????????????????????????????????????????????????????? Mike Hall
c. Clark S. Barnes, Clerk of the Senate
Executive Communications
??????????? The following communication from His Excellency, the Governor, was reported by the Clerk:
Jim Justice
Governor of West Virginia
September 5, 2017
The Honorable Mac Warner
Secretary of State
State Capitol
Charleston, West Virginia 25305
Dear Secretary Warner:
??????????? Pursuant to W. Va. Code ? 3-10-5, I have this day appointed Mark A. Drennan, 297 Glen Oaks Court, Hurricane, Putnam County, West Virginia 25526, as a Senator representing the Fourth Senatorial District, to fill the vacancy created by the resignation of the Honorable Mike Hall from this day through the remainder of the unexpired term of said office.
??????????????????????????????????????????????????????????????????????? Sincerely,
??????????????????????????????????????????????????????????????????????? Jim Justice
??????????????????????????????????????????????????????????????????????? Governor
cc:??? President of the Senate
???????? Speaker of the House
???????? Clerk of the Senate
???????? Clerk of the House of Delegates
???????? West Virginia Ethics Commission
??????????? The several oaths of office prescribed the Constitution were administered by the Honorable Mitch Carmichael, President of the Senate, to Mark A. Drennan, of the County of Putnam, on September 11, 2017.
??????????? The following communication was next reported by the Clerk:
The Senate of West Virginia
Charleston
TO: THE OFFICE OF THE PRESIDENT OF THE WEST VIRGINIA SENATE
RE: Resignation from the Senate
I have often contemplated the use of the word ?bittersweet?, and it is today that I truly understand the significance of such a word. I have such a feeling today as I submit to you my resignation from the State Senate of West Virginia effective by September 30, 2017.
When I was elected to this great body I was so very proud to be given such an opportunity to serve the people of West Virginia. One of the most thrilling moments in my life was the cold January day when I was sworn into office. I was humbled and felt so honored to be able to work to make differences for this State.
I will continue to be able to proceed with that task of trying to make differences for this State as I join the Governor?s office in working toward a future of our State through the promotion and development of Agriculture and the economic benefit it can provide for our people.
The future is always challenging, and I look forward the to the new challenges. The past service and relationships with my colleagues in the Senate will always remain so very much of who I am. My love of the Senate and its rich traditions will always be ingrained into my being. In closing this letter, I would like to quote one of my favorite leaders, Joe Biden. In his farewell address to the US Senate he closed with these words: ?I say for the last time, and with confidence in all of you, optimism in our future, and a heart with more gratitude than I can express: I yield the floor.? Mr. President that is exactly how I feel today. Mr. President I yield my place on the floor with this resignation to the next Senator from my district.
??????????????????????????????????????????????????????????????????????? With Warm regards,
??????????????????????????????????????????????????????????????????????? Ronald. F. [Ron] Miller
??????????????????????????????????????????????????????????????????????? 10th District State Senator
??????????????????????????????????????????????????????????????????????? West Virginia Legislature
Executive Communications
??????????? The following communication from His Excellency, the Governor, was reported by the Clerk:
Jim Justice
Governor of West Virginia
October 16, 2017
The Honorable Mac Warner
Secretary of State
State Capitol
Charleston, West Virginia 25305
Dear Secretary Warner:
??????????? Pursuant to W. Va. Code ? 3-10-5, I have this day appointed Stephen Baldwin, 237 Locust Street, Ronceverte, Greenbrier County, West Virginia 24970, as a Senator representing the Tenth Senatorial District, to fill the vacancy created by the resignation of the Honorable Ron Miller from this day through the remainder of the unexpired term of said office.
??????????????????????????????????????????????????????????????????????? Sincerely,
??????????????????????????????????????????????????????????????????????? Jim Justice
??????????????????????????????????????????????????????????????????????? Governor
cc:??? President of the Senate
???????? Speaker of the House
???????? Clerk of the Senate
???????? Clerk of the House of Delegates
???????? West Virginia Ethics Commission
??????????? The several oaths of office prescribed the Constitution were administered by the Honorable Mitch Carmichael, President of the Senate, to Stephen Baldwin, of the County of Greenbrier, on October 16, 2017.
??????????? On the call of the roll, the following answered to their names:
??????????? Senators Azinger, Baldwin, Beach, Blair, Boley, Boso, Cline, Drennan, Facemire, Ferns, Gaunch, Jeffries, Karnes, Mann, Maroney, Maynard, Mullins, Ojeda, Palumbo, Plymale, Prezioso, Romano, Rucker, Smith, Stollings, Swope, Sypolt, Takubo, Trump, Unger, Weld, Woelfel and Carmichael (Mr. President).
.?????????? Thirty-three members having answered to their names, the President declared the presence of a quorum.
Executive Communications
??????????? Senator Carmichael (Mr. President) laid before the Senate the following proclamation from His Excellency, the Governor, convening the Legislature in extraordinary session, which was read by the Clerk:
STATE
OF WEST VIRGINIA
EXECUTIVE DEPARTMENT
Charleston
A?? P R O C L A M A T I O N
By the Governor
I, JIM JUSTICE, by
virtue of the authority vested in the Governor by Section 7, Article VII, of
the Constitution of West Virginia, do hereby call the West Virginia Legislature
to convene in Extraordinary Session at Noon on the sixteenth day of October,
Two Thousand Seventeen, in its chambers in the State Capitol, City of
Charleston, for the limited purpose of considering and acting upon the
following matters:
FIRST: A bill exempting
military retirement from state personal income tax after specified date.
SECOND: A bill
increasing amount of credit allowed against personal and corporation net income
taxes for qualified historic rehabilitation expenditures.
THIRD: Legislation
authorizing and appropriating the expenditure of public funds to pay the
expenses for the Extraordinary Session.
IN WITNESS WHEREOF,
I have hereunto set my hand and caused the Great Seal of the State of West
Virginia to be affixed.
DONE at the Capitol in the City of Charleston,
State of West Virginia, this twelfth day of October, in the year of our Lord,
Two Thousand Seventeen, and in the One Hundred Fifty-Fifth year of the State.
??????????? JIM JUSTICE
??????????? GOVERNOR
By the Governor
??????????????????????????????????????????????????????????????????????????????????????????????? MAC
WARNER
??????????????????????????????????????????????????????????????????????????????????????????????? SECRETARY
OF STATE
Senator Carmichael (Mr. President) then laid before the Senate the following supplements to the proclamation dated October 12, 2017, from His Excellency, the Governor, which were read by the Clerk:
STATE
OF WEST VIRGINIA
EXECUTIVE DEPARTMENT
Charleston
A?? P R O C L A M A T I O N
By the Governor
I, JIM JUSTICE, by
virtue of the authority vested in the Governor by Section 7, Article VII, of
the Constitution of West Virginia, do hereby AMEND the Proclamation dated the
twelfth day of October, Two Thousand Seventeen, calling the Legislature of West
Virginia to convene in Extraordinary Session at Noon on the sixteenth day of October,
Two Thousand Seventeen, by adding items four, five and six:
FOURTH: A bill allowing
certain tax information to be shared with designated employees of Commissioner
of Highways.
FIFTH: A bill implementing
special hiring procedures for personnel positions in the Division of Highways
and the Tax Commissioner.
SIXTH: A bill
amending the West Virginia Jobs Act.
IN WITNESS WHEREOF,
I have hereunto set my hand and caused the Great Seal of the State of West
Virginia to be affixed.
DONE at the Capitol in the City of Charleston,
State of West Virginia, this thirteenth day of October, in the year of our
Lord, Two Thousand Seventeen, and in the One Hundred Fifty-Fifth year of the
State.
??????????? JIM JUSTICE
??????????? GOVERNOR
By the Governor
??????????????????????????????????????????????????????????????????????????????????????????????? MAC
WARNER
??????????????????????????????????????????????????????????????????????????????????????????????? SECRETARY
OF STATE
STATE
OF WEST VIRGINIA
EXECUTIVE DEPARTMENT
Charleston
A?? P R O C L A M A T I O N
By the Governor
I, JIM JUSTICE, by
virtue of the authority vested in the Governor by Section 7, Article VII, of
the Constitution of West Virginia, do hereby AMEND the Proclamation dated the
twelfth day of October, Two Thousand Seventeen, calling the Legislature of West
Virginia to convene in Extraordinary Session at Noon on the sixteenth day of October,
Two Thousand Seventeen, and amended by subsequent Proclamation dated the
thirteenth day of October, Two Thousand Seventeen by adding items seven, as
follows:
SEVENTH: A bill finding
and declaring certain claims against the state and its agencies to be moral
obligations of the state.
IN WITNESS WHEREOF,
I have hereunto set my hand and caused the Great Seal of the State of West
Virginia to be affixed.
DONE at the Capitol in the City of Charleston,
State of West Virginia, this sixteenth day of October, in the year of our Lord,
Two Thousand Seventeen, and in the One Hundred Fifty-Fifth year of the State.
??????????? JIM JUSTICE
??????????? GOVERNOR
By the Governor
??????????????????????????????????????????????????????????????????????????????????????????????? MAC
WARNER
??????????????????????????????????????????????????????????????????????????????????????????????? SECRETARY
OF STATE
??????????? At the request of Senator Ferns, unanimous consent being granted, Senator Ferns offered the following resolution from the floor:
??????????? Senate
Resolution 201?Raising a committee
to inform the House of Delegates the Senate has assembled in extraordinary
session.
??????????? Resolved
by the Senate:
??????????? That
a committee of three be appointed by the President to inform the House of
Delegates that the Senate has assembled in extraordinary session, with a quorum
present, and is ready to proceed with the business for which the extraordinary
session was called by His Excellency, the Governor.
??????????? At the request of Senator Ferns, unanimous consent being granted, the resolution was taken up for immediate consideration, reference to a committee dispensed with and adopted.
??????????? Whereupon, the President appointed as members of such committee the following:
??????????? Senators Weld, Azinger and Baldwin.
??????????? Subsequently, Senator Weld, from the committee to notify the House of Delegates the Senate has assembled in extraordinary session, and is ready to proceed with the business of the session, announced that the committee had discharged its duties.
??????????? A message from the House of Delegates, by
??????????? Delegates Harshbarger, Sypolt and Hartman, announced that the House of Delegates has assembled in extraordinary session, with a quorum present, and is ready to proceed with the business stated in the proclamation convening the Legislature.
??????????? At the request of Senator Ferns, unanimous consent being granted, Senator Ferns offered the following resolution from the floor:
??????????? Senate
Resolution 202?Raising a committee
to wait upon the Governor.
??????????? Resolved
by the Senate:
??????????? That
a committee of three on the part of the Senate, to join with a similar
committee on the part of the House of Delegates, be appointed by the President
to notify His Excellency, the Governor, that at his call the Legislature has
assembled in extraordinary session, with a quorum of each house present; and is
ready to receive any communication or message he may be pleased to present
under section seven, article seven of the Constitution of West Virginia, which
provides that no business except that stated in his proclamation be considered.
??????????? At the request of Senator Ferns, unanimous consent being granted, the resolution was taken up for immediate consideration, reference to a committee dispensed with and adopted.
??????????? Whereupon, the President appointed as members of such committee the following:
??????????? Senators Smith, Drennan and Plymale.
??????????? A message from the House of Delegates, by
??????????? Delegates Blair, Frich and Lynch, announced that the Speaker had appointed them a committee of three to join with a similar committee on the part of the Senate to wait upon the Governor, under the provisions of Senate Resolution 202. Senate and House members of this select committee then proceeded to the executive offices.
??????????? Subsequently, Senator Smith reported that the joint Senate and House committee had performed the duty assigned to it.
??????????? On motion of Senator Ferns, the Senate recessed until 2 p.m. today.
??????????? Upon expiration of the recess, the
Senate reconvened and proceeded to the
On motions for leave, severally made, the
following bills were introduced and read by their titles:
By
Senators Carmichael (Mr. President) and Prezioso (By Request of the Executive):
Senate
Bill 2001?A Bill to amend
and reenact ?11-21-12 of the Code of West Virginia, 1931, as amended, relating
to exempting military retirement income from personal income tax after
specified date.
Referred to the Committee on Finance.
By
Senators Carmichael (Mr. President) and Prezioso (By Request of the Executive):
Senate
Bill 2002?A Bill to amend
the Code of West Virginia, 1931, as amended, by adding thereto a new section,
designated ?11-10-5cc, relating generally to allowing certain tax information
to be shared with designated employees of Commissioner of Highways pursuant to
written agreement.
At the request of Senator Ferns, unanimous
consent being granted, reference of the bill to a committee was dispensed with,
and it was taken up for immediate consideration, read a first time and ordered
to second reading.
On motion of Senator Ferns, the
constitutional rule requiring a bill to be read on three separate days was
suspended by a vote of four fifths of the members present, taken by yeas and
nays.
On suspending the constitutional rule, the
yeas were: Azinger, Baldwin, Beach, Blair, Boley, Boso, Cline, Drennan, Ferns,
Gaunch, Karnes, Mann, Maynard, Mullins, Ojeda, Palumbo, Plymale, Prezioso,
Romano, Rucker, Smith, Stollings, Swope, Sypolt, Takubo, Trump, Unger, Weld,
Woelfel and Carmichael (Mr. President)?30.
The nays were: None.
Absent: Clements, Facemire, Jeffries and
Maroney?4.
The bill (S. B. 2002) was then read a second
time.
On motion of Senator Trump, the following
amendment to the bill was reported by the Clerk:
By striking out everything after the
enacting clause and inserting in lieu thereof the following:
That the Code of West Virginia, 1931, as
amended, be amended by adding thereto a new section, designated ?11-10-5cc; and
that ?11-10-11 of said code be amended and reenacted, all to read as follows:
ARTICLE 10. TAX PROCEDURE AND
ADMINISTRATION ACT.
?11-10-5cc. Disclosure of
certain tax information to Commissioner of Highways.
(a) Notwithstanding any provision of this
article to the contrary, the Tax Commissioner may enter into a written
agreement with the Commissioner of Highways of this state to disclose to
designated employees of the Division of Highways:
(1) Whether a bidder for a contract with the
Division of Highways has a current business registration certificate under
article twelve of this chapter;
(2) Whether a contractor with the Division
of Highways, or any subcontractor of that contractor, has had its current
business registration certificate revoked or suspended under article twelve of
this chapter;
(3) Whether a cease and desist order has
been issued under article twelve of this chapter to a contractor working on a
project for the Division of Highways or a subcontractor of that contractor
working on a road construction or repair project;
(4) Whether a contractor bidding on a
contract for a road construction project or repair project appears to be in
compliance with the employer withholding tax requirements of this state as set
forth in article twenty-one of this chapter based on information in Tax
Division databases;
(5) Whether a contractor who has a contract
with the Division of Highways for a road construction project or repair project
appears to be in compliance with the employer withholding tax requirements of
this state as set forth in article twenty-one of this chapter based on
information in Tax Division databases;
(6) Whether a subcontractor of any
contractor who has a contract with the Division of Highways for a road
construction project or repair project appears to be in compliance with the
employer withholding tax requirements of this state as set forth in article
twenty-one of this chapter based on information in Tax Division databases;
(7) Whether a bidder for a highway
construction contract is in good standing with the Tax Commissioner;
(8) Whether a contractor or subcontractor
working on a project for the Division of Highways is in good standing with the
Tax Commissioner and, if not in good standing, an explanation of why the
contractor or subcontractor is not in good standing; and
(9) Whether a bidder, contractor or
subcontractor currently has pending before the Office of Tax Appeals a contest
concerning any assessment for additional tax or denial of a claim for refund or
credit.
(b) For purposes of this section, the term ?good
standing? means that the bidder, contractor or subcontractor has: (1) Filed all
required tax returns due for taxes administered under this article; (2) paid
all taxes shown to be due in the filed returns, including any interest and
additions to tax; and (3) paid all withholding taxes for employees of the
bidder, contractor or subcontractor required to be paid under this code.
(c) An agreement executed under subsection
(a) of this section may be amended, from time to time, by the Tax Commissioner
and the Commissioner of Highways.
(d) Information in the hands of the
Commissioner of Highways or his or her designees pursuant to an agreement under
this section shall enjoy the same level of confidentiality and protection as
the information would enjoy in the hands of the Tax Commissioner.
?11-10-11. Collection of tax.
(a) General. ?? The Tax Commissioner shall collect the taxes, additions to tax, penalties and interest imposed by this article or any of the other articles of this chapter to which this article is applicable. In addition to all other remedies available for the collection of debts due this state, the Tax Commissioner may proceed by foreclosure of the lien provided in section twelve, or by levy and distraint under section thirteen.
(b) Prerequisite to final settlement of contracts with nonresident contractor; user personally liable. ?
(1) Any person contracting with a nonresident contractor subject to the taxes imposed by articles thirteen, twenty-one and twenty-four of this chapter shall withhold payment, in the final settlement of the contract, of a sufficient amount, not exceeding six percent of the contract price, as will in the person's opinion be sufficient to cover the taxes, until the receipt of a certificate from the Tax Commissioner to the effect that the above-referenced taxes imposed against the nonresident contractor have been paid or provided for.
(2) If any person shall fail to withhold as provided in subdivision (1) of this subsection, that person is personally liable for the payment of all taxes attributable to the contract, not to exceed six percent of the contract price. The taxes attributable shall be recoverable by the Tax Commissioner by appropriate legal proceedings, which may include issuance of an assessment under this article.
(c) Prerequisite for issuance of certificate of dissolution or withdrawal of corporation. ? The Secretary of State shall withhold the issuance of any certificate of dissolution or withdrawal in the case of any corporation organized under the laws of this state, or organized under the laws of another state and admitted to do business in this state, until the receipt of a certificate from the Tax Commissioner to the effect that every tax administered under this article imposed against any corporation has been paid or provided for, or that the applicant is not liable for any tax administered under this article.
(d) Prerequisite to final settlement of contract with this state or political subdivision; penalty. ? All state, county, district and municipal officers and agents making contracts on behalf of this state or any political subdivision thereof shall withhold payment, in the final settlement of any contract, until the receipt of a certificate from the Tax Commissioner to the effect that the taxes imposed by articles thirteen, twenty-one and twenty-four of this chapter against the contractor, or required to be withheld by the contractor, have been paid or provided for. If the transaction embodied in the contract or the subject matter of the contract is subject to county or municipal business and occupation tax, then the payment shall also be withheld until receipt of a release from the county or municipality to the effect that all county or municipal business and occupation taxes levied or accrued against the contractor have been paid. Any official violating this section is subject to a civil penalty of $1,000, recoverable as a debt in a civil action brought by the Tax Commissioner.
(e) Limited effect of Tax Commissioner's certificates. ? The certificates of the Tax Commissioner provided in subsections (b), (c) and (d) of this section shall not bar subsequent investigations, assessments, refunds and credits with respect to the taxpayer.
(f) Payment when person sells out or quits business; liability of successor; lien. ?
(1) If any person subject to any tax administered under this article sells out his, her or its business or stock of goods, or ceases doing business, any tax, additions to tax, penalties and interest imposed by this article or any of the other articles of this chapter to which this article is applicable shall become due and payable immediately and that person shall, within thirty days after selling out his, her or its business or stock of goods or ceasing to do business, make a final return or returns and pay any tax or taxes which are due. The unpaid amount of any tax is a lien upon the property of that person.
(2) The successor in business of any person who sells out his, her or its business or stock of goods, or ceases doing business, is personally liable for the payments of tax, additions to tax, penalties and interest unpaid after expiration of the thirty-day period allowed for payment: Provided, That if the business is purchased in an arms-length transaction, and if the purchaser withholds so much of the consideration for the purchase as will satisfy any tax, additions to tax, penalties and interest which may be due until the seller produces a receipt from the Tax Commissioner evidencing the payment thereof, the purchaser is not personally liable for any taxes attributable to the former owner of the business unless the contract of sale provides for the purchaser to be liable for some or all of the taxes. The amount of tax, additions to tax, penalties and interest for which the successor is liable is a lien on the property of the successor, which shall be enforced by the Tax Commissioner as provided in this article.
(g) Priority in distribution of estate or property in receivership; personal liability of fiduciary. ? All taxes due and unpaid under this article shall be paid from the first money available for distribution, voluntary or compulsory, in receivership, bankruptcy or otherwise, of the estate of any person, firm or corporation, in priority to all claims, except taxes and debts due the United States which under federal law are given priority over the debts and liens created by this article. Any trustee, receiver, administrator, executor or person charged with the administration of an estate who violates the provisions of this section is personally liable for any taxes accrued and unpaid under this article, which are chargeable against the person, firm or corporation whose estate is in administration.
(h) Injunction. ? If the taxpayer fails for a period of more than sixty days to fully comply with any of the provisions of this article or of any other article of this chapter to which this article is applicable, the Tax Commissioner may institute a proceeding to secure an injunction to restrain the taxpayer from doing business in this state until the taxpayer fully complies with the provisions of this article or any other articles. No bond is required of the Tax Commissioner in any action instituted under this subsection.
(i) Costs. ? In any proceeding under this section, upon judgment or decree for the Tax Commissioner, he or she shall be awarded his or her costs.
(j) Refunds; credits; right to offset. ?
(1) Whenever a taxpayer has a refund or credit due it for an overpayment of any tax administered under this article, the Tax Commissioner may reduce the amount of the refund or credit by the amount of any tax administered under this article, whether it be the same tax or any other tax, which is owed by the same taxpayer and collectible as provided in subsection (a) of this section.
(2) The Tax Commissioner may enter into agreements with the Internal Revenue Service that provide for offsetting state tax refunds against federal tax liabilities; offsetting federal tax refunds against state tax liabilities; and establishing the amount of the offset fee per transaction which both agencies may charge each other: Provided, That offsets under subdivision (1) of this subsection shall occur prior to offset under this subdivision. At the times moneys are received as a result of an offset of a taxpayer's federal tax refund under the provisions of section 6402(e) of the Internal Revenue Code, the taxpayer is given credit against state tax liability for the amount of the offset less a deduction for the offset fee imposed by the Internal Revenue Service: Provided however, That the amount of the offset fee imposed by the Internal Revenue Service shall be added to the taxes, interest and penalties owed by the taxpayer to this state: Provided further, That the amount of the offset fee imposed by the Tax Commissioner shall be deducted from the moneys retained from the taxpayer's state tax refund and then deposited in the special revolving fund which is hereby created and established in the state Treasury and designated as the Tax Offset Fee Administration Fund: And provided further, That the fees deposited in the Tax Offset Fee Administration Fund may be expended by the Tax Commissioner for the general administration of the taxes administered under the authority of this article.
(k) Spouse relieved of liability in certain cases. ?
(1) In general. ? Under regulations prescribed by the Tax Commissioner, if:
(A) A joint personal income tax return has been made for a taxable year;
(B) On the return there is a substantial understatement of tax attributable to grossly erroneous items of one spouse;
(C) The other spouse establishes that in signing the return he or she did not know, and had no reason to know, that there was a substantial understatement; and
(D) Taking into account all the facts and circumstances, it is inequitable to hold the other spouse liable for the deficiency in tax for the taxable year attributable to the substantial understatement, then the other spouse is relieved of any liability for tax, including interest, additions to tax, and other amounts for the taxable year to the extent the liability is attributable to the substantial understatement.
(2) Grossly erroneous items. ? For purposes of this subsection, the term ?grossly erroneous items? means, with respect to any spouse:
(A) Any item of gross income attributable to a spouse which is omitted from gross income; and
(B) Any claim of a deduction, credit or basis by a spouse in an amount for which there is no basis in fact or law.
(3) Substantial understatement. ? For purposes of this subsection, the term ?substantial understatement? means any understatement, as defined in regulations prescribed by the Tax Commissioner which exceed $500.
(4) Understatement must exceed specified percentage of spouse's income.
(A) Adjusted gross income of $20,000 or less. ? If the spouse's adjusted gross income for the readjustment year is $20,000 or less, this subsection applies only if the liability described in subdivision (1) of this subsection is greater than ten percent of the adjusted gross income.
(B) Adjusted gross income of more than $20,000. ? If the spouse's adjusted gross income for the readjustment year is more than $20,000, paragraph (A) of this subdivision is applied by substituting ?twenty-five percent? for ?ten percent?.
(C) Readjustment year. ? For purposes of this paragraph, the term ?readjustment year? means the most recent taxable year of the spouse ending before the date the deficiency notice is mailed.
(D) Computation of spouse's adjusted gross income. ? If the spouse is married to another spouse at the close of the readjustment year, the spouse's adjusted gross income shall include the income of the new spouse whether or not they file a joint return.
(E) Exception for omissions from gross income. ? This paragraph shall not apply to any liability attributable to the omission of an item from gross income.
(5) Adjusted gross income. ? For purposes of this subsection, the term ?adjusted gross income? means the West Virginia adjusted gross income of the taxpayer, determined under article twenty-one of this chapter.
??????????? Following discussion,
??????????? The question being on
the adoption of Senator Trump?s amendment to the bill (S. B. 2002), the same
was put and prevailed.
The bill, as amended, was ordered to
engrossment and third reading.
Engrossed Senate Bill 2002 was then read a
third time and put upon its passage.
On the passage of the bill, the yeas were:
Azinger, Baldwin, Beach, Blair, Boley, Boso, Cline, Drennan, Ferns, Gaunch,
Karnes, Mann, Maroney, Maynard, Mullins, Ojeda, Palumbo, Plymale, Prezioso,
Romano, Rucker, Smith, Stollings, Swope, Sypolt, Takubo, Trump, Unger, Weld,
Woelfel and Carmichael (Mr. President)?31.
The nays were: None.
Absent: Clements, Facemire and Jeffries?3.
So, a majority of all the members present
and voting having voted in the affirmative, the President declared the bill
(Eng. S. B. 2002) passed.
On motion of Senator Trump, the following
amendment to the title of the bill was reported by the Clerk and adopted:
Eng.
Senate Bill 2002?A Bill to
amend the Code of West Virginia, 1931, as amended, by adding thereto a new
section, designated ?11-10-5cc; and to amend and reenact ?11-10-11 of said
code, all relating generally to allowing certain tax information to be shared with
designated employees of Commissioner of Highways pursuant to written agreement;
specifying information that may be disclosed; defining ?good standing?;
permitting agreement to be amended from time to time; clarifying scope of
confidentiality and protection of information in hands of Commissioner of
Highways; and clarifying that failure to remit personal income taxes required
to be withheld by a contractor is grounds for withholding payment in final
settlement of a contract.
Senator Ferns moved that the bill take
effect from passage.
On this question, the yeas were: Azinger,
Baldwin, Beach, Blair, Boley, Boso, Cline, Drennan, Ferns, Gaunch, Karnes,
Mann, Maroney, Maynard, Mullins, Ojeda, Palumbo, Plymale, Prezioso, Romano,
Rucker, Smith, Stollings, Swope, Sypolt, Takubo, Trump, Unger, Weld, Woelfel
and Carmichael (Mr. President)?31.
The nays were: None.
Absent: Clements, Facemire and Jeffries?3.
So, two thirds of all the members elected to
the Senate having voted in the affirmative, the President declared the bill
(Eng. S. B. 2002) takes effect from passage.
Ordered, That The Clerk communicate to the House of Delegates the action of the
Senate and request concurrence therein.
By
Senators Carmichael (Mr. President) and Prezioso (By Request of the Executive):
Senate
Bill 2003?A Bill to amend
the Code of West Virginia, 1931, as amended, by adding thereto two new
sections, designated ?29-6-4a and ?29-6-4b, all relating generally to requiring
the Commissioner of Highways and Tax Commissioner to implement special hiring
procedure for personnel positions in their respective divisions; establishing
requirements for this special hiring procedure; exempting Division of Highways
and Tax Division from certain hiring procedures; instituting new procedures;
authorizing new schedules of compensation; exempting Division of Personnel from
certain grievance claims; providing for retention of due process,
anti-favoritism and anti-discrimination requirements; requiring the
Commissioner of Highways to propose legislative rules; and authorizing the Tax
Commissioner to propose emergency rules.
At the request of Senator Ferns, unanimous
consent being granted, reference of the bill to a committee was dispensed with,
and it was taken up for immediate consideration, read a first time and ordered
to second reading.
The Senate proceeded to the eleventh order
of business and the introduction of guests.
The Senate then proceeded to the
Senator Carmichael (Mr. President) announced changes to the standing and select committees of the Senate for the eighty-third Legislature and, at the request of Senator Ferns, and by unanimous consent, the complete list was ordered printed in the Journal as follows:
STANDING AND SELECT COMMITTEES OF THE SENATE
2017
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AGRICULTURE AND RURAL DEVELOPMENT
??????????? Senators Sypolt (Chair), Rucker (Vice Chair), Clements,
Cline, Mann, Maynard, Smith, Baldwin, Beach, Ojeda and Woelfel.
BANKING AND INSURANCE
??????????? Senators Mullins (Chair),
Azinger (Vice Chair), Clements, Drennan, Mann, Maroney, Swope, Sypolt,
Facemire, Palumbo, Prezioso, Romano and Woelfel.
CONFIRMATIONS
??????????? Senators Boley (Chair), Ferns (Vice Chair), Azinger, Blair, Boso,
Gaunch, Palumbo, Plymale and Prezioso.
ECONOMIC DEVELOPMENT
??????????? Senators Maroney (Chair),
Maynard (Vice Chair), Boso, Cline, Drennan, Mann, Smith, Swope,
Takubo, Baldwin, Jeffries, Romano, Stollings and Woelfel.
EDUCATION
??????????? Senators Mann (Chair), Karnes (Vice
Chair), Azinger, Boley, Cline, Drennan, Rucker, Swope, Trump, Beach,
Plymale, Romano, Stollings and Unger.
ENERGY, INDUSTRY AND MINING
??????????? Senators Smith (Chair), Sypolt (Vice
Chair), Boley, Cline, Drennan, Ferns, Mann, Mullins, Swope,
Facemire, Jeffries, Ojeda and Woelfel.
ENROLLED BILLS
??????????? Senators Maynard (Chair),
Azinger, Gaunch, Palumbo and Prezioso.
FINANCE
??????????? Senators Blair (Chair), Mullins (Vice
Chair), Boley, Boso, Drennan, Ferns, Gaunch, Mann, Maroney, Sypolt,
Takubo, Facemire, Palumbo, Plymale, Prezioso, Stollings and Unger.
GOVERNMENT ORGANIZATION
??????????? Senators Gaunch (Chair), Maynard (Vice
Chair), Boso, Clements, Maroney, Smith, Sypolt, Takubo, Weld, Baldwin,
Facemire, Jeffries, Palumbo and Woelfel.
HEALTH AND HUMAN RESOURCES
??????????? Senators Takubo (Chair), Maroney (Vice
Chair), Azinger, Clements, Karnes, Rucker, Trump, Weld, Palumbo, Plymale,
Prezioso, Stollings and Unger.
INTERSTATE COOPERATION
??????????? Senators Cline (Chair), Azinger (Vice
Chair), Maroney, Maynard, Sypolt, Palumbo and Unger.
JUDICIARY
??????????? Senators Trump (Chair), Weld (Vice
Chair), Azinger, Clements, Cline, Ferns, Karnes, Maynard, Rucker,
Smith, Swope, Baldwin, Beach, Jeffries, Ojeda, Romano and Woelfel.
MILITARY
??????????? Senators Weld (Chair), Boley (Vice
Chair), Azinger, Clements, Cline, Sypolt, Facemire, Ojeda and
Palumbo.
NATURAL RESOURCES
??????????? Senators Maynard (Chair),
Mann (Vice Chair), Cline, Karnes, Rucker, Smith, Sypolt, Takubo,
Beach, Facemire, Prezioso, Stollings and Woelfel.
PENSIONS
??????????? Senators Karnes (Chair), Gaunch (Vice
Chair), Maroney, Mullins, Weld, Plymale and Romano.
RULES
??????????? Senators Carmichael (Chair),
Blair, Boley, Ferns, Gaunch, Sypolt, Trump, Palumbo, Plymale, Prezioso and
Stollings.
TRANSPORTATION AND INFRASTRUCTURE
??????????? Senators Boso (Chair),
Swope (Vice Chair), Gaunch, Maroney,
Maynard, Rucker, Beach, Jeffries and Plymale.
WORKFORCE
??????????? Senators Swope (Chair), Weld (Vice
Chair), Boso, Karnes, Mullins, Rucker, Smith, Beach, Jeffries, Ojeda
and Stollings.
__________
SELECT COMMITTEE ON TAX REFORM
??????????? Senators Karnes (Chair), Blair (Vice Chair),
Boso, Ferns, Gaunch, Jeffries and Plymale.
__________
The President then announced the appointment of Senator Weld, of the County of Brooke, as the majority whip of the Senate.
__________
On motion of Senator
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