SB397

Reducing corporate net income tax

Introduced·1/15/26
Intr Text

West Virginia SB397 proposes a phased reduction in corporate net income tax rates over several years.

West Virginia SB397 outlines a plan to gradually reduce corporate net income tax rates. It specifies different tax rates for various periods starting from 1983 to 2027, with rates decreasing from 8.75% to 6%. The bill also includes provisions for suspending tax reductions if certain financial conditions are not met. This bill affects all domestic and foreign corporations operating in West Virginia, excluding those exempt under specific sections.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Jan 15

Senate

Filed for introduction

Jan 15

Senate

To Finance

Jan 15

Senate

Introduced in Senate