SB 400·WV·senate
Updating personal income tax definitions and provision of law relating to gaming and gambling losses
Signed into LawFiled Jan 15, 2026
Sponsor: Smith
Latest Action
Chapter 279, Acts, Regular Session, 2026
Jun 25, 2026
Summary
This bill updates West Virginia's personal income tax laws to align with current definitions and provisions regarding gaming and gambling losses. It affects state taxpayers who report gambling winnings and losses on their tax returns. By clarifying these rules, the legislation ensures proper tax reporting and compliance for residents with gambling income.
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