Enacted Legislation

The definition of “federal taxable income” used in the West Virginia Corporation Net Income Tax Act has been updated by bringing its meaning into conformity with its definition for federal income tax purposes as of December 31, 2016. Enrolled H.B. 2590, effective from passage on March 14, 2017.

The definition of “federal adjusted gross income” used in the West Virginia Personal Income Tax Act has been updated by bringing its meaning into conformity with its definition for federal income tax purposes as of December 31, 2016. Enrolled H.B. 2590, effective from passage on March 14, 2017.