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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.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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