SB935

Eliminating business and occupation tax exemption for certain coal-fired merchant power plants

Chamber Passed·2/25/26

West Virginia SB935 repeals tax exemption for coal-fired merchant power plants.

West Virginia SB935 repeals Section 11-13-2q of the Code of West Virginia, which exempts certain coal-fired merchant power plants from business and occupation tax. The bill targets generating units owned or leased by taxpayers and used to generate electricity. The repeal would be effective immediately upon passage.

Included in complete analysis

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

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Where it stands

Last
Passed the Senate · 32–1 · Feb 25
Current
Energy and Public Works Committee
Next
House floor vote

Sponsors

0
8
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Democratic CaucusRepublican Caucus

Roll Call Votes

33 Yea

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0 Nay

1 Absent

R

History

Feb 26

House

House received Senate message

Feb 26

House

Introduced in House

Feb 26

House

To Energy and Public Works then Finance