West VirginiaWest Virginia tax rules use federal meanings and selected 2025 changes
West Virginia's corporation income tax follows federal meanings for undefined terms and uses federal tax changes made during 2025, but not changes made on or after January 1, 2026.
What it does
West Virginia's corporation net income tax uses federal meanings for undefined terms and counts federal tax changes made during 2025. Changes made on or after January 1, 2026, do not count.
The 2026 amendments apply to earlier periods only as far as federal tax law allows. Earlier tax years generally keep the rules that applied to them, except where this section says otherwise.
Argument forUsing federal meanings for undefined tax terms and counting some 2025 federal changes could make state tax calculations more consistent with federal rules.
Argument againstCorporations may need to track which federal tax changes apply in each year, since changes made in 2026 or later do not affect this state tax.
More detail
West Virginia's corporation net income tax uses federal income tax meanings for terms the state law does not define, unless the context or a state definition gives a different meaning. These rules apply to terms and federal tax law references in West Virginia's corporation net income tax law. Federal tax changes made from January 1 through December 31, 2025, count for state tax purposes to the same extent they count for federal income tax, whether retroactive or prospective. Federal tax changes made on or after January 1, 2026, have no effect for this state tax. The rules include federal tax changes made from January 1 through December 31, 2025, and exclude changes made on or after January 1, 2026.
The 2026 amendments to this section apply retroactively as far as federal income tax law allows. This rule applies to the amendments to this section enacted in 2026 and to tax years that began before January 1, 2026. Tax years that began before January 1, 2026, keep the law that applied to each year, except as provided in this section. The retroactive rule applies to the 2026 amendments; the preservation rule covers tax years that began before January 1, 2026.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jun 25Chapter 278, Acts, Regular Session, 2026Latest
- Mar 2Approved by Governor Patrick Morrisey 3/2/2026Major
- Mar 2Approved by Governor Patrick Morrisey 3/2/2026 - House JournalBecame Law
- Feb 25To Governor 2/24/2026 - House JournalTo Governor
- Feb 24To Governor 2/24/2026Minor
- Feb 24House Message received
- Feb 24Read 3rd timeMinor
- Feb 23Completed legislative action
- Vote recorded EFFECT FROM PASSAGE. Result: pass.Lower
- Vote recorded PASSAGE. Result: pass.Lower
- Feb 23Communicated to Senate
- Feb 23Effective from passage (Roll No. 155)
- Feb 23Passed House (Roll No. 154)Passed House
- Feb 23On 3rd reading, Special Calendar
- Feb 20Read 2nd timeMinor
- Feb 20On 2nd reading, Special Calendar
- Feb 19Read 1st timeMinor
- Feb 19On 1st reading, Special Calendar
- Feb 18Do pass
- Feb 16To House FinanceMinor
- Feb 16To FinanceMinor
- Feb 16Introduced in HouseMinor
- Feb 16House received Senate message
- Feb 13Ordered to House
- Vote recorded Passage. Result: pass.Upper
- Vote recorded Effective from passage. Result: pass.Upper
- Feb 13Effective from passage (Roll No. 75)
- Feb 13Passed Senate (Roll No. 74)Passed Senate
- Feb 13Read 3rd timeMinor
- Feb 13On 3rd reading
- Feb 12Read 2nd timeMinor
- Feb 12On 2nd reading
- Feb 11Read 1st timeMinor
- Feb 11On 1st reading
- Feb 10Reported do passMinor
- Jan 15To FinanceMinor
- Jan 15Introduced in SenateMinor
- Jan 15To FinanceMinor
- Jan 15Filed for introductionIntroduced
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