Establishing disaster repair and recovery effort tax credit for taxpayers subject to severance and business privilege tax in certain circumstances

{"id": "ocd-bill/0ea2fcb1-93f4-4054-b3c2-e4695d83c34b", "session": "2026", "jurisdiction": {"id": "ocd-jurisdiction/country:us/state:wv/government", "name": "West Virginia", "classification": "state"}, "from_organization": {"id": "ocd-organization/660bc141-f4cb-4d98-b334-b12b637776ba", "name": "Senate", "classification": "upper"}, "identifier": "SB 243", "title": "Establishing disaster repair and recovery effort tax credit for taxpayers subject to severance and business privilege tax in certain circumstances", "classification": ["bill"], "subject": ["Taxation"], "extras": {}, "created_at": "2026-01-14T20:37:01.199359+00:00", "updated_at": "2026-06-26T03:00:09.664630+00:00", "openstates_url": "https://openstates.org/wv/bills/2026/SB243/", "first_action_date": "2026-01-14", "latest_action_date": "2026-06-25", "latest_action_description": "Chapter 276, Acts, Regular Session, 2026", "latest_passage_date": "2026-03-13"}