West Virginia · 2026 Regular Session · Bill
SB 400: Updating personal income tax definitions and provision of law relating to gaming and gambling losses
Enacted Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 400 is a bill introduced in the West Virginia Senate on January 15, 2026. According to its official title, it concerns: Updating personal income tax definitions and provision of law relating to gaming and gambling losses. Primary sponsor: Smith. It lists 1 additional sponsor. Most recent recorded action (June 25, 2026): Chapter 279, Acts, Regular Session, 2026.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Sponsors
Sponsors by party (alphabetical): Democratic 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Smith | Primary sponsor | Not applicable (committee) | — | — |
| Mike Woelfel | Co-sponsor | Democratic | Senate | 5 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Chapter 279, Acts, Regular Session, 2026
- Approved by Governor 3/2/2026
- Approved by Governor 3/2/2026 - House Journal
- To Governor 2/24/2026 - House Journal
- To Governor 2/24/2026
- House Message received
- Completed legislative action
- Communicated to Senate
- Effective from passage (Roll No. 157)
- Passed House (Roll No. 156)
- Read 3rd time
- On 3rd reading, Special Calendar
Showing 12 most recent of 35 actions. Full history