Source: http://www.wvlegislature.gov/Bulletin_Board/2017/1X/h_journal/hdj2017-05-24-10.htm
Timestamp: 2018-04-26 10:23:48
Document Index: 41561478

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The House of Delegates met at 10:00 a.m., and was called to order by the Honorable Tim Armstead, Speaker.
Prayer was offered and the House was led in recitation of the Pledge of Allegiance. Delegate Cowles arose to suggest the absence of a quorum, the Clerk opened the machine for the roll to be taken (Roll No. 629), and 75 members being present, the Speaker declared the presence of a quorum. The absent being as follows:
Absent: Baldwin, Canestraro, Diserio, Ellington, Espinosa, Fast, Ferro, Fleischauer, N. Foster, Hanshaw, Hicks, Hill, Hornbuckle, Kessinger, Miley, Moore, Rohrbach, Rowe, Sponaugle, Summers, Thompson, Westfall, White, Williams and Wilson.
The Clerk proceeded to read the Journal of Tuesday, May 23, 2017, being the first order of business, when the further reading thereof was dispensed with and the same approved.
H. B. 117 - “A Bill to amend and reenact §16-2D-11 of the Code of West Virginia, 1931, as amended; to amend said code by adding thereto a new article, designated §16-5F-1, §16-5F-2, §16-5F-3, §16-5F-4 and §16-5F-5; to amend and reenact §16-29B-8 of said code, all relating to West Virginia Health Care Authority; defining terms; authorizing secretary to promulgate rules under provisions of new article; authorizing secretary to investigate and report to Legislature any other providers that need to be subject to the provisions of the new article; authorizing the Secretary of the Department of Health and Human Resources, through the Health Care Authority, to request health care facilities file with the Health Care Authority health care financial disclosures; authorizing the secretary to coordinate and oversee the collection of health data of state agencies; authorizing the secretary to assess a penalty for the failure to file required financial disclosures; removing restrictive language associated with an exemption to the certificate of need process; and authorize the Health Care Authority to assess and collect a fee into ‘Health Care Costs Review Fund’”; to the Committee on Health and Human Resources then the Judiciary.
By Delegates Folk, McGeehan, Paynter, Martin, Gearheart, Criss, Butler and Lewis:
H. B. 118 – “A Bill making appropriations of public money out of the Treasury in accordance with section fifty-one, article VI of the Constitution”; to the Committee on Finance.
At 10:39 a.m., on motion of Delegate Cowles, the House of Delegates recessed until 4:30 p.m.
The House of Delegates was called to order by the Honorable Tim Armstead, Speaker.
Delegate Cowles moved that the House of Delegates refuse to concur in the following amendment of the bill by the Senate and request the Senate recede therefrom:
“That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §11-13A-3f; that §11-15-2, §11-15-3, §11-15-9, §11-15-9b and §11-15-9h of said code be amended and reenacted; that said code be amended by adding thereto three new sections, designated §11-15-3d, §11-15-3e and §11-15-35; that §11-15A-2 and §11-15A-10 of said code be amended and reenacted; that §11-21-8a, §11-21-8e and §11-21-12 of said code be amended and reenacted; that said code be amended by adding thereto two new sections, designated §11-21-4g and §11-21-4h; that §11-24-23a of said code be amended and reenacted; and that said code be amended by adding thereto a new section, designated §11-24-4c, all to read as follows:
(a) General. -- When used in this article and article fifteen-a of this chapter, words defined in subsection (b) of this section have the meanings ascribed to them in this section, except in those instances where a different meaning is provided in this article or the context in which the word is used clearly indicates that a different meaning is intended by the Legislature.
(1) ‘Business’ includes all activities engaged in or caused to be engaged in with the object of gain or economic benefit, direct or indirect, and all activities of the state and its political subdivisions which involve sales of tangible personal property or the rendering of services when those service activities compete with or may compete with the activities of other persons.
(2) ‘Communication’ means all telephone, radio, light, light wave, radio telephone, telegraph and other communication or means of communication, whether used for voice communication, computer data transmission or other encoded symbolic information transfers and includes commercial broadcast radio, commercial broadcast television and cable television.
(3) ‘Contracting’:
(A) In general. -- ‘Contracting’ means and includes the furnishing of work, or both materials and work, for another (by a sole contractor, general contractor, prime contractor, subcontractor or construction manager) in fulfillment of a contract for the construction, alteration, repair, decoration or improvement of a new or existing building or structure, or any part thereof, or for removal or demolition of a building or structure, or any part thereof, or for the alteration, improvement or development of real property. Contracting also includes services provided by a construction manager so long as the project for which the construction manager provides the services results in a capital improvement to a building or structure or to real property.
(i) The term ‘structure’ includes, but is not limited to, everything built up or composed of parts joined together in some definite manner and attached or affixed to real property or which adds utility to real property or any part thereof or which adds utility to a particular parcel of property and is intended to remain there for an indefinite period of time;
(ii) The term ‘alteration’ means, and is limited to, alterations which are capital improvements to a building or structure or to real property;
(iii) The term ‘repair’ means, and is limited to, repairs which are capital improvements to a building or structure or to real property;
(iv) The term ‘decoration’ means, and is limited to, decorations which are capital improvements to a building or structure or to real property;
(v) The term ‘improvement’ means, and is limited to, improvements which are capital improvements to a building or structure or to real property;
(vi) The term ‘capital improvement’ means improvements that are affixed to or attached to and become a part of a building or structure or the real property or which add utility to real property, or any part thereof, and that last or are intended to be relatively permanent. As used herein, ‘relatively permanent’ means lasting at least a year in duration without the necessity for regularly scheduled recurring service to maintain the capital improvement. ‘Regular recurring service’ means regularly scheduled service intervals of less than one year;
(viii) The term ‘construction manager’ means a person who enters into an agreement to employ, direct, coordinate or manage design professionals and contractors who are hired and paid directly by the owner or the construction manager. The business activities of a ‘construction manager’ as defined in this subdivision constitute contracting, so long as the project for which the construction manager provides the services results in a capital improvement to a building or structure or to real property.
(4) ‘Digital code’ is defined in section three-e of this article;
(5) ‘Digital products’ is defined in section three-e of this article;
(4) (6) ‘Directly used or consumed’ in the activities of manufacturing, transportation, transmission, communication or the production of natural resources means used or consumed in those activities or operations which constitute an integral and essential part of the activities, as contrasted with and distinguished from those activities or operations which are simply incidental, convenient or remote to the activities.
(5) (7) ‘Directly used or consumed’ in the activities of gas storage, the generation or production or sale of electric power, the provision of a public utility service or the operation of a utility business means used or consumed in those activities or operations which constitute an integral and essential part of those activities or operation, as contrasted with and distinguished from activities or operations which are simply incidental, convenient or remote to those activities.
(6) (8) ‘Gas storage’ means the injection of gas into a storage reservoir or the storage of gas for any period of time in a storage reservoir or the withdrawal of gas from a storage reservoir engaged in by businesses subject to the business and occupation tax imposed by sections two and two-e, article thirteen of this chapter.
(7) (9) ‘Generating or producing or selling of electric power’ means the generation, production or sale of electric power engaged in by businesses subject to the business and occupation tax imposed by section two, two-d, two-m or two-n, article thirteen of this chapter.
(8) (10) ‘Gross proceeds’ means the amount received in money, credits, property or other consideration from sales and services within this state, without deduction on account of the cost of property sold, amounts paid for interest or discounts or other expenses whatsoever. Losses may not be deducted, but any credit or refund made for goods returned may be deducted.
(9) (11) ‘Includes’ and ‘including’, when used in a definition contained in this article, does not exclude other things otherwise within the meaning of the term being defined.
(10) (12) ‘Manufacturing’ means a systematic operation or integrated series of systematic operations engaged in as a business or segment of a business which transforms or converts tangible personal property by physical, chemical or other means into a different form, composition or character from that in which it originally existed.
(11) (13) ‘Person’ means any individual, partnership, association, corporation, limited liability company, limited liability partnership or any other legal entity, including this state or its political subdivisions or an agency of either, or the guardian, trustee, committee, executor or administrator of any person.
(12) (14) ‘Personal service’ includes those: (A) Compensated by the payment of wages in the ordinary course of employment; and (B) rendered to the person of an individual without, at the same time, selling tangible personal property, such as nursing, barbering, shoe shining, manicuring and similar services.
(13) (15) ‘Prepaid wireless calling service’ means a telecommunications service that provides the right to utilize mobile wireless service as well as other nontelecommunications services, including the download of digital products delivered electronically, content and ancillary services, which must be paid for in advance that is sold in predetermined units or dollars of which the number decline with use in a known amount.
(A) ‘Production of natural resources’ means, except for oil and gas, the performance, by either the owner of the natural resources or another, of the act or process of exploring, developing, severing, extracting, reducing to possession and loading for shipment and shipment for sale, profit or commercial use of any natural resource products and any reclamation, waste disposal or environmental activities associated therewith and the construction, installation or fabrication of ventilation structures, mine shafts, slopes, boreholes, dewatering structures, including associated facilities and apparatus, by the producer or others, including contractors and subcontractors, at a coal mine or coal production facility.
(B) For the natural resources oil and gas, ‘production of natural resources’ means the performance, by either the owner of the natural resources, a contractor or a subcontractor, of the act or process of exploring, developing, drilling, well-stimulation activities such as logging, perforating or fracturing, well-completion activities such as the installation of the casing, tubing and other machinery and equipment and any reclamation, waste disposal or environmental activities associated therewith, including the installation of the gathering system or other pipeline to transport the oil and gas produced or environmental activities associated therewith and any service work performed on the well or well site after production of the well has initially commenced.
(C) All work performed to install or maintain facilities up to the point of sale for severance tax purposes is included in the ‘production of natural resources’ and subject to the direct use concept.
(D) ‘Production of natural resources’ does not include the performance or furnishing of work, or materials or work, in fulfillment of a contract for the construction, alteration, repair, decoration or improvement of a new or existing building or structure, or any part thereof, or for the alteration, improvement or development of real property, by persons other than those otherwise directly engaged in the activities specifically set forth in this subdivision as ‘production of natural resources’.
(15) (17) ‘Providing a public service or the operating of a utility business’ means the providing of a public service or the operating of a utility by businesses subject to the business and occupation tax imposed by sections two and two-d, article thirteen of this chapter.
(16) (18) ‘Purchaser’ means a person who purchases tangible personal property, custom software or a service taxed by this article.
(17) (19) ‘Sale’, ‘sales’ or ‘selling’ includes any transfer of the possession or ownership of tangible personal property, digital code, digital products or custom software for a consideration, including a lease or rental, when the transfer or delivery is made in the ordinary course of the transferor's business and is made to the transferee or his or her agent for consumption or use or any other purpose. ‘Sale’ also includes the furnishing of a service for consideration. Notwithstanding anything to the contrary in this code, effective after the thirtieth day of June, two thousand eight, ‘sale’ also includes the furnishing of prepaid wireless calling service for consideration.
(18) (20) ‘Service’ or ‘selected service’ includes all nonprofessional activities engaged in for other persons for a consideration, which involve the rendering of a service as distinguished from the sale of tangible personal property, digital code, digital products or custom software, but does not include contracting, personal services or the services rendered by an employee to his or her employer or any service rendered for resale: Provided, That the term ‘service’ or ‘selected service’ does not include payments received by a vendor of tangible personal property as an incentive to sell a greater volume of such tangible personal property under a manufacturer's, distributor's or other third party's marketing support program, sales incentive program, cooperative advertising agreement or similar type of program or agreement, and these payments are not considered to be payments for a ‘service’ or ‘selected service’ rendered, even though the vendor may engage in attendant or ancillary activities associated with the sales of tangible personal property as required under the programs or agreements
(19) (21) ‘Streamlined Sales and Use Tax Agreement’ or ‘agreement’, when used in this article, has the same meaning as when used in article fifteen-b of this chapter, except when the context in which the word ‘agreement’ is used clearly indicates that a different meaning is intended by the Legislature.
(20) (22) ‘Tax’ includes all taxes, additions to tax, interest and penalties levied under this article or article ten of this chapter.
(21) (23) ‘Tax Commissioner’ means the State Tax Commissioner or his or her delegate. The term ‘delegate’ in the phrase ‘or his or her delegate’, when used in reference to the Tax Commissioner, means any officer or employee of the State Tax Division duly authorized by the Tax Commissioner directly, or indirectly by one or more redelegations of authority, to perform the functions mentioned or described in this article or rules promulgated for this article.
(22) (24) ‘Taxpayer’ means any person liable for the tax imposed by this article or additions to tax, penalties and interest imposed by article ten of this chapter.
(23) (25) ‘Transmission’ means the act or process of causing liquid, natural gas or electricity to pass or be conveyed from one place or geographical location to another place or geographical location through a pipeline or other medium for commercial purposes.
(24) (26) ‘Transportation’ means the act or process of conveying, as a commercial enterprise, passengers or goods from one place or geographical location to another place or geographical location.
(25) (27) ‘Ultimate consumer’ or ‘consumer’ means a person who uses or consumes services, digital code, digital products or personal property.
(26) (28) ‘Vendor’ means any person engaged in this state in furnishing services taxed by this article or making sales of tangible personal property, digital code, digital products or custom software. ‘Vendor’ and ‘seller’ are used interchangeably in this article.
(c) Additional definitions. -- Other terms used in this article are defined in article fifteen-b of this chapter, which definitions are incorporated by reference into article fifteen of this chapter. Additionally, other terms used in this section may be defined in other sections of this article. may define terms primarily used in the section in which the term is defined.
(a) Vendor to collect. -- For the privilege of selling tangible personal property, digital code, digital products or custom software and for the privilege of furnishing certain selected services defined in sections two and eight of this article, the vendor shall collect from the purchaser the tax as provided under this article and article fifteen-b of this chapter, and shall pay the amount of tax to the Tax Commissioner in accordance with the provisions of this article or article fifteen-b of this chapter.
(b) Amount of tax. -- The general consumer sales and service tax imposed by this article shall be at the rate of 6¢ on the dollar six percent of the sales price of sales or services tangible personal property, digital code, digital product, custom software or taxable service purchased, excluding gasoline and special fuel sales, which remain taxable at the rate of 5¢ on the dollar of sales five percent: Provided, That on and after July 1, 2017, the tax imposed by this article shall be seven and twenty-five one-hundredths percent of the purchase price, excluding sales of motor vehicles, which shall remain taxable as provided in section three-c of this article, and sales of motor fuels, which remain taxable at the rate of five percent of the average wholesale selling price of motor fuel.
(f) (e) Rate of tax on certain mobile homes. – Notwithstanding any provision of this article to the contrary, after December 31, 2003, the tax levied on sales of mobile homes to be used by the owner thereof as his or her principal year-round residence and dwelling shall be an amount equal to six percent of fifty percent of the sales price: Provided, That on and after July 1, 2017, notwithstanding any provision of this article to the contrary, the tax levied on sales of mobile homes to be used by the owner thereof as his or her principal year-round residence and dwelling shall be an amount equal to seven and twenty-five one-hundredths percent of fifty percent of the sales price.
(g) (f) Construction; custom software. – After December 31, 2003, whenever Whenever the words ‘tangible personal property’ or ‘property’ appear in this article, the same shall also include the words ‘custom software’.
(a) Notwithstanding the provisions of section eight of this article or any other provision of this code to the contrary, on and after July 1, 2017, ‘telecommunications service’ and ‘ancillary services’, as defined in section twenty, article fifteen-b of this chapter, shall be subject to the consumers sales and service tax imposed by this article and the use tax imposed by article fifteen-a of this chapter: Provided, That payment of the tax imposed under this article or under article fifteen-a of this chapter on prepaid wireless services is sufficient to fulfill the mandate of this section, and prepaid wireless services shall not be subjected to double taxation under this article: Provided, however, That this section shall not be interpreted to prevent imposition of any other lawfully imposed municipal tax or fee or any other tax or fee lawfully imposed under any state or federal law, or the laws of any subdivision thereof on such prepaid wireless services.
(1) ‘Designated digital products’ means digital audio works, digital audio-visual works, digital books, video game digital products and digital automated services that are electronically transferred to a purchaser.
(2) ‘Digital audio-visual works’ means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sound, if any. Digital audio-visual works include such items as motion pictures, movies, music videos, news and entertainment and live events. Digital audio-visual works do not include audio greeting cards sent by electronic mail. Digital audio-visual works include the digital code, or a subscription to or access to a digital code, for receiving, accessing or otherwise obtaining digital audio-visual works.
(3) ‘Digital audio works’ means works that result from the fixation of a series of musical, spoken or other sounds, including ringtones. Digital audio works include such items as the following which may either be prerecorded or live: Songs, music, readings of books or other written materials, speeches, ringtones, or other sound recordings. Digital audio works do not include audio greeting cards sent by electronic mail. Unless the context provides otherwise, in this chapter digital audio works include the digital code, or a subscription to or access to a digital code, for receiving, accessing or otherwise obtaining digital audio works.
(4) ‘Digital automated services’ defined. --
(A) ‘Digital automated service’, except as provided in paragraph (B) of this subdivision, means any service transferred electronically that uses one or more software applications.
(B) ‘Digital automated service’ does not include:
(i) Any service that primarily involves the application of human effort by the seller and the human effort originated after the customer requested the service;
(ii) The loaning or transferring of money or the purchase, sale or transfer of financial instruments. For purposes of this section, ‘financial instruments’ include cash, accounts receivable and payable, loans and notes receivable and payable, debt securities, equity securities, as well as derivative contracts such as forward contracts, swap contracts and options;
(5) ‘Digital books’ means works that are generally recognized in the ordinary and usual sense as ‘books’. It includes works of fiction and nonfiction and short stories. It does not include periodicals, magazines, newspapers or other news or information productions, chat rooms or weblogs. Unless the context provides otherwise, in this chapter digital books includes the digital code, or a subscription to access to a digital code, for receiving, accessing or otherwise obtaining digital books.
(6) ‘Digital code’ means a code which provides a purchaser with a right to obtain one or more digital products. ‘Digital code’ does not include a code that represents a stored monetary value that is deducted from the total as it is used by the purchaser. ‘Digital code’ also does not include a code that represents a redeemable card, gift card or gift certificate that entitles the holder to select digital products of an indicated cash value, which digital products are subject to tax when the digital product is selected. A digital code may be obtained by any means, including e-mail or by tangible means regardless of its designation as song code, video code, book code, or some other term.
(7) ‘Digital goods’ defined. --
(A) ‘Digital goods’, except as provided in this subdivision, means sounds, images, data, facts or information, or any combination thereof, transferred electronically, including, but not limited to, designated digital products and other products transferred electronically not included within the definition of designated digital products.
(B) The term ‘digital goods’ does not include:
(iii) The internet and internet access service as those terms are defined in the Internet Tax Freedom Act, Title 47, U. S. C. § 151 note, as existing on July 1, 2009.
(8) ‘Digital products’ means digital audio-visual works, digital audio works, digital automated services, digital books, other digital products and designated digital products.
(9) ‘Electronically transferred’ or ‘transferred electronically’ means obtained by the purchaser by means other than tangible storage media. It is not necessary that a copy of the product be physically transferred to the purchaser. So long as the purchaser may access the product, it will be considered to have been electronically transferred to the purchaser.
(10) ‘Internet access service’ means a service that enables users to access content, information, electronic mail or other services offered over the internet and may also include access to proprietary content, information and other services as part of a package of services offered to consumers. The term does not include telecommunications services.
(11) ‘Other digital products’ means and includes, but is not limited to, the following when electronically transferred:
(A) Greeting cards.
(B) Periodicals.
(C) Magazines.
(D) Video or electronic games.
(12) ‘Ringtone’ means digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication
(d) For purposes of this section, the sale, license, lease, or rental of or the storage, use, or other consumption of a digital code is treated the same as the sale, license, lease, or rental of or the storage, use or other consumption of any digital product to which the digital code relates.
(i) The term ‘support’ includes, but is not limited to:
(ii) The term ‘charitable contribution’ means a contribution or gift to or for the use of a corporation or organization, described in Section 170(c)(2) of the Internal Revenue Code of 1986, as amended; and
(iii) The term ‘membership fee’ does not include any amounts paid for tangible personal property or specific services rendered to members by the corporation or organization;
(14) Casual and occasional sales of property or services not conducted in a repeated manner or in the ordinary course of repetitive and successive transactions of like character by a corporation or organization which is exempt from tax under subdivision (6) of this subsection on its purchases of tangible personal property or services. For purposes of this subdivision, the term ‘casual and occasional sales not conducted in a repeated manner or in the ordinary course of repetitive and successive transactions of like character’ means sales of tangible personal property or services at fundraisers sponsored by a corporation or organization which is exempt, under subdivision (6) of this subsection, from payment of the tax imposed by this article on its purchases when the fundraisers are of limited duration and are held no more than six times during any twelve-month period and ‘limited duration’ means no more than eighty-four consecutive hours: Provided, That sales for volunteer fire departments and volunteer school support groups, with duration of events being no more than eighty-four consecutive hours at a time, which are held no more than eighteen times in a twelve-month period for the purposes of this subdivision are considered ‘casual and occasional sales not conducted in a repeated manner or in the ordinary course of repetitive and successive transactions of a like character’;
(21) Sales of electronic data processing services and related software: Provided, That, for the purposes of this subdivision, ‘electronic data processing services’ means:
(23) (22) Dispensing of services performed by one corporation, partnership or limited liability company for another corporation, partnership or limited liability company when the entities are members of the same controlled group or are related taxpayers as defined in Section 267 of the Internal Revenue Code. ‘Control’ means ownership, directly or indirectly, of stock, equity interests or membership interests possessing fifty percent or more of the total combined voting power of all classes of the stock of a corporation, equity interests of a partnership or membership interests of a limited liability company entitled to vote or ownership, directly or indirectly, of stock, equity interests or membership interests possessing fifty percent or more of the value of the corporation, partnership or limited liability company;
For the purpose of this subdivision, the term ‘primary opinion research’ means original research in the form of telephone surveys, mall intercept surveys, focus group research, direct mail surveys, personal interviews and other data collection methods commonly used for quantitative and qualitative opinion research studies;
For the purpose of this subdivision, the term ‘value-added product’ means the following products derived from processing a raw agricultural product, whether for human consumption or for other use. For purposes of this subdivision, the following enterprises qualify as processing raw agricultural products into value-added products: Those engaged in the conversion of:
(47) The services of ‘professional employer organizations’ as defined in subsection (g), section two, article forty-six-a, chapter thirty-three of this code.
(1) ‘Directly used or consumed in the activity of research and development’ means used or consumed in those activities or operations which constitute an integral and essential part of research and development, as contrasted with and distinguished from those activities or operations which are simply incidental, convenient or remote to research and development.
(2) ‘Research and development’ means systematic scientific, engineering or technological study and investigation in a field of knowledge in the physical, computer or software sciences, often involving the formulation of hypotheses and experimentation, for the purpose of revealing new facts, theories or principles, or increasing scientific knowledge, which may reveal the basis for new or enhanced products, equipment or manufacturing processes. Research and development includes, but is not limited to, design, refinement and testing of prototypes of new or improved products, or design, refinement and testing of manufacturing processes before commercial sales relating thereto have begun. For purposes of this section commercial sales include, but are not limited to, sales of prototypes or sales for market testing.
(1) ‘Computer hardware’ means a computer, as defined in article fifteen-b of this chapter, and the directly and immediately connected physical equipment involved in the performance of data processing or communications functions, including data input, data output, data processing, data storage, and data communication apparatus that is directly and immediately connected to the computer. The term ‘computer hardware’ does not include computer software.
(2) ‘High-technology business’ means and is limited to businesses primarily engaged in the following activities: Computer hardware design and development; computer software design, development, customization and upgrade; computer systems design and development; website design and development; network design and development; design and development of new manufactured products which incorporate computer hardware and software; electronic data processing; network management, maintenance, engineering, administration and security services; website management, maintenance, engineering, administration and security services and computer systems management, maintenance, engineering, administration and security services. High-technology business as defined herein is intended to include businesses which engage in the activities enumerated in this definition as their primary business activity, and not as a secondary or incidental activity and not as an activity in support of or incidental to business activity not specifically enumerated in this definition.
(3) ‘High-technology business services’ means and is limited to computer hardware design and development; computer software design, development, customization and upgrade; computer systems design and development; website design and development; network design and development; electronic data processing; computer systems management; computer systems maintenance; computer systems engineering; computer systems administration and computer systems security services.
(4) ‘Internet advertising business’ means a for-profit business that is engaged, for monetary remuneration, in the primary business activity of announcing, or calling public attention to, goods or services in order to induce the public to purchase those goods or services, and which uses the Internet as its sole advertising communications medium. For purposes of this definition, Internet advertising must be the primary business activity of the business and not a secondary or incidental activity and not an activity in support of or incidental to other business activity.
(5) ‘Network’ means a group of two or more computer systems linked together.
(6) ‘Server’ means a computer or device on a network that manages network resources.
Legislative rules; emergency rules. -- The Tax Commissioner may propose for promulgation legislative rules explaining and implementing the amendments to this article enacted in the year 2017 in accordance with the provisions of article three, chapter twenty-nine-a of this code. The authority to promulgate rules includes authority to amend or repeal those rules. If proposed legislative rules for this section are filed in the State Register before October 1, 2017, those rules may be promulgated as emergency legislative rules as provided in article three, chapter twenty-nine-a of this code: Provided, That the rule shall provide that all contractors with outstanding firm bid contracts upon the effective date of this section in 2017 shall be exempt from paying the tax imposed by this article on purchases of tangible personal property and taxable services directly used or consumed in the completion of those firm bid contracts: Provided, however, That this exemption shall not apply to any extension of the contracts on and after the effective date of this section.
(a) An excise tax is hereby levied and imposed on the use in this state of tangible personal property, digital code, digital products, custom software or taxable services, to be collected and paid as provided in this article or article fifteen-b of this chapter, at the rate of six percent of the purchase price of the property or taxable services, except as otherwise provided in this article: Provided, That on and after July 1, 2017, the tax imposed by this article shall be collected and paid, as provided in this article or article fifteen-b of this chapter, at the rate of seven and twenty-five one-hundredths percent of the purchase price of the tangible personal property, digital code, digital products, custom software or taxable services, except as otherwise provided in this article.
(c) ‘Taxable services,’ for the purposes of this article, means services of the nature that are subject to the tax imposed by article fifteen of this chapter. In this article, wherever the words ‘tangible personal property’ or ‘property’ appear, the same shall include the words ‘or taxable services,’ where the context so requires.
(d) Use tax is hereby imposed upon every person using tangible personal property, custom software, digital code, digital product, or telecommunication service, ancillary services, or other taxable service within this state. That person's liability is not extinguished until the tax has been paid. A receipt with the tax separately stated thereon issued by a retailer engaged in business in this state, or by a foreign retailer who is authorized by the Tax Commissioner to collect the tax imposed by this article, relieves the purchaser from further liability for the tax to which the receipt refers.
(c) At that time, each retailer, seller or certified service provider shall file with the Tax Commissioner a return for the preceding monthly period, except as otherwise provided in this article or article fifteen‑b of this chapter, in the form prescribed by the Tax Commissioner showing the sales price of any or all tangible personal property, custom software and taxable services sold by the retailer or seller during the preceding quarterly period, the use of which is subject to the tax imposed by this article, and any other information the Tax Commissioner may consider necessary for the proper administration of this article. The return shall be accompanied by a remittance of the amount of the tax, for the period covered by the return, except as otherwise provided in this article or article fifteen‑b of this chapter: Provided, That where the tangible personal property or custom software is sold under a conditional sales contract, or under any other form of sale wherein the payment of the principal sum, or a part of the sum is extended over a period longer than sixty days from the date of the sale, the retailer may collect and remit each monthly period that portion of the tax equal to six seven and twenty-five one-hundredths percent of that portion of the purchase price actually received during the monthly period.
(a) General. – For taxable years beginning on and after January 1, 2018, but before January 1, 2019, the tax imposed by section three of this article shall be determined under either subsection (b) or (c) of this section, as appropriate.
Less than $20,000 2.25% of taxable income
$20,000 or more but less than $35,000 $450.00 plus 3.95% of taxable
Over $35,000 or more but less than $200,000 $1,042.50 plus 5.65% of taxable
$200,000 or more $10,365.00 plus 6.00% of taxable
income in excess of $200,000
Less than $10,000 2.25% of taxable income
$10,000 or more but less than $17,500 $225.00 plus 3.95% of taxable
Over $17,500 but less than $100,000 $521.25 plus 5.65% of taxable
$100,000 or more $5,182.50 plus 6.00% of taxable
income in excess of $100,000
§11-21-4h. Rate of tax – Taxable years beginning on and after January 1, 2019.
(a) General. – For taxable years beginning on and after January 1, 2019, the tax imposed by section three of this article shall be determined under either subsection (b), (c) or (d) of this section, as appropriate.
Less than $20,000 1.85% of taxable income
$20,000 or more but less than $35,000 $370.00 plus 3.65% of taxable
Over $35,000 or more but less than $200,000 $917.50 plus 5.45% of taxable
$200,000 or more $9,910.00 plus 6.00% of taxable
Less than $10,000 1.85% of taxable income
$10,000 or more but less than $17,500 $185.00 plus 3.65% of taxable
Over $17,500 but less than $100,000 $458.75 plus 5.45% of taxable
$100,000 or more $4,955.00 plus 6.00% of taxable
(d) Personal income tax rate reduction in taxable years subsequent to 2019.
(1) Beginning in 2019, and for each fiscal year thereafter in which the net amount of the increase in the amount deposited in the General Revenue Fund since the previous rate reduction exceeds $110 million, adjusted upward by one half of the applicable annual growth factor, the rates of tax specified in subsections (b) and (c) of this section shall reduce by one tenth of one percentage point until the rates become zero: Provided, That each rate reduction required by this subdivision shall take effect for the tax year that begins immediately after each successive fiscal year ends: Provided, however, That the amount required to be deposited in the General Revenue Fund for the first triggered rate reduction shall be $110 million amount adjusted upward by one half of the applicable annual growth factor above the 2019 fiscal year General Revenue Fund collections.
(2) In any fiscal year when subdivision (1) of this subsection does not apply, but the net amount of increase deposited in the General Revenue Fund is sixty-five percent or more of the annually adjusted $110 million amount, adjusted upward by one half of the applicable annual growth factor, there shall not be a rate reduction for the tax year that begins immediately after that fiscal year ends.
(3) In any fiscal year when subdivisions (1) and (2) of this subsection do not apply, but the net amount of increase deposited in the General Revenue Fund is less than sixty-five percent of the annually adjusted $110 million amount adjusted upward by one half of the applicable annual growth factor, there shall not be a rate reduction for the tax year that begins immediately after that fiscal year ends; and the annually adjusted $110 million amount, adjusted upward by one half of the applicable annual growth factor shall be increased by one hundred fifty percent for the next ensuing fiscal year.
(4) When subdivision (3) of this subsection applies with respect to any fiscal year, in future fiscal years, the implementation of the rate reduction provided in subsection (1) of this subsection shall be based on any combination of prior fiscal years’ revenue collections not applied toward a previous rate reduction due to the application of subdivisions (1) and (2) of this subsection. Under these circumstances, the reduction of the rates of tax specified in subsections (b) and (c) shall resume for the taxable year that begins immediately after that fiscal year.
(5) Beginning on October 1, 2018, and on October 1 of each subsequent calendar year, the State Budget Director shall publish the following information on the State Budget Office’s web site as well as other relevant publications and documents:
(C) The difference between general revenue collections for the most recently concluded fiscal year or combination of fiscal years since a rate reduction trigger occurred and the general revenue collection for the last fiscal year when a rate reduction occurred;
(D) The amount of reduction, if any, in the personal income tax rates that will result by application of this subsection; and
(e) Rules. --
(1) ‘Applicable annual growth factor’ means the rate of growth in the consumer price index for the fiscal year when compared to the consumer price index for the fiscal year immediately preceding that fiscal year.
(2) ‘Consumer price index’ means the most recent consumer price index for all urban consumers published by the United States Department of Labor.
(3) ‘Consumer price index for the fiscal year’ shall for purposes of this section mean the average of the monthly consumer price indices as of the close of the twelve-month period ending on June 30 for the fiscal year to which reference is being made.
(f) All tax liabilities, if any, arising for tax years that begin prior to the tax year in which the rates of tax in subsections (b) and (c) become zero, shall be determined, administered, assessed and collected using the tax rate or rates in effect for the taxable year in issue.
Certified historic structures. – For certified historic structures, the credit is equal to ten percent of qualified rehabilitation expenditures as defined in §47(c)(2), Title 26 of the United States Code, as amended: Provided, That for qualified rehabilitation expenditures made after June 30, 2017, the credit allowed by this section is equal to twenty-five percent of the qualified rehabilitation expenditure: Provided, however, That the credit authorized by this section for qualified rehabilitation expenditures made after June 30, 2017, may not be used to offset tax liabilities prior to the tax year beginning January 1, 2019: Provided further, That the taxpayer may not be entitled to this credit if the taxpayer is in arrears in the payment of any tax administered by the Tax Division or the taxpayer is delinquent in the payment of property taxes on the property containing the certified historic tax structure when the applicant begins to claim the credit and throughout the time period within which the credit is claimed. The Tax Commissioner shall promulgate procedural rules in accordance with article three, chapter twenty-nine-a of this code that provide what information must accompany any claim for the tax credit for the determination that the taxpayer is not in arrears in the payment of any tax administered by the Tax Division nor is the taxpayer delinquent in the payment of property taxes on the property containing the certified historic tax structure. This credit is available for both residential and nonresidential buildings located in this state, that are reviewed by the West Virginia Division of Culture and History and designated by the National Park Service, United States Department of the Interior as ‘certified historic structures,’ and further defined as a ‘qualified rehabilitated building’ as defined under §47(c)(1), Title 26 of the United States Code, as amended.
The credit authorized pursuant to this section may not exceed the greater of $3.75 million for the portion of a certified rehabilitation as defined in 26 U. S. C. §47(c)(2)(C) placed in service in the state in the taxable year, or $3.75 million for each building that is a component of a certified historic structure for which a credit is claimed under this section.
(5) Annuities, retirement allowances, returns of contributions and any other benefit received under the West Virginia Public Employees Retirement System, the West Virginia State Teachers Retirement System and all forms of military retirement, including regular armed forces, reserves and National Guard, including any survivorship annuities derived therefrom, to the extent includable in gross income for federal income tax purposes: Provided, That notwithstanding any provisions in this code to the contrary this modification shall be limited to the first $2,000 of benefits received under the West Virginia Public Employees Retirement System, the West Virginia State Teachers Retirement System and, including any survivorship annuities derived therefrom, to the extent includable in gross income for federal income tax purposes for taxable years beginning after December 31, 1986; and the first two thousand dollars of benefits received under any federal retirement system to which Title 4 U. S. C. §111 applies: Provided, however, That the total modification under this paragraph shall not exceed $2,000 per person receiving retirement benefits and this limitation shall apply to all returns or amended returns filed after December 31,1988;
(C) For taxable years beginning on and after January 1, 2018, the amount of military retirement income, including retirement income from the regular armed forces, reserves and National Guard, paid by the United States or this state on and after January 1, 2018, that is included in federal adjusted gross income for the taxable year, shall be allowed as a decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax imposed by this article.
(i) The term ‘severance wages’ means any monetary compensation paid by the employer in the taxable year as a result of permanent termination from employment in excess of regular annual wages or regular annual salary;
(ii) The term ‘reduction in force’ means a net reduction in the number of employees employed by the employer in West Virginia, determined based on total West Virginia employment of the employer's controlled group;
(iii) The term ‘controlled group’ means one or more chains of corporations connected through stock ownership with a common parent corporation if stock possessing at least fifty percent of the voting power of all classes of stock of each of the corporations is owned directly or indirectly by one or more of the corporations and the common parent owns directly stock possessing at least fifty percent of the voting power of all classes of stock of at least one of the other corporations;
(iv) The term ‘corporation’ means any corporation, joint-stock company or association and any business conducted by a trustee or trustees wherein interest or ownership is evidenced by a certificate of interest or ownership or similar written instrument;
(12) Decreasing modification for Social Security income. --
(A) For taxable years beginning on and after January 1, 2018, fifty percent of the amount of social security benefits received pursuant to Title 42 U. S. C., Chapter 7, including, but not limited to, Social Security benefits paid by the Social Security Administration as Old Age, Survivors and Disability Insurance Benefits as provided in §42 U. S. C. 401 et seq. or as Supplemental Security Income for the Aged, Blind, and Disabled as provided in §42 U. S. C. 1381 et seq., included in federal adjusted gross income for the taxable year shall be allowed as a decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax imposed by this article, subject to the limitation in paragraph (C) of this subdivision.
(B) For taxable years beginning on or after January 1, 2019, one hundred percent of the Social Security benefits received pursuant to Title 42 U.S.C., Chapter 7, including but not limited to Social Security benefits paid by the Social Security Administration as Old Age, Survivors and Disability Insurance Benefits as provided in §42 U. S. C. 401 et seq. or as Supplemental Security Income for the Aged, Blind, and Disabled as provided in §42 U. S. C. 1381 et seq., included in federal adjusted gross income for the taxable year shall be allowed as a decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax imposed by this article, subject to the limitation in paragraph (C) of this subdivision.
(C) Limitation on taking the deduction allowed by paragraphs (A) and (B) of subdivision (12). – The deduction allowed by paragraph (A) or (B) of this subdivision shall be allowable only when the federal adjusted gross income of a married couple filing a joint return, or a single individual, does not exceed $75,000, or $37,500 in the case of a married individual filing a separate return.
(D) In the event that any provision of this subdivision is found by a court of competent jurisdiction to violate either the Constitution of the United States or this state, or is held to be extended to persons other than those specified in this section, this section shall become null and void by operation of law; and
§11-24-4c. Rate of tax – Taxable years beginning on and after January 1, 2018, but before January 1, 2021.
(a) In lieu of the rate of tax specified in section four of this article, for taxable year beginning on and after January 1, 2018, but before January 1, 2021, the tax imposed by section four of this article shall be levied at the rate of seven percent of West Virginia taxable income.
(b) For taxable years beginning on and after January 1, 2021, the rate of tax shall be that specified in section four of this article.
Certified historic structures. – For certified historic structures, the credit is equal to ten percent of qualified rehabilitation expenditures as defined in §47(c)(2), Title 26 of the United States Code, as amended: Provided, That for qualified rehabilitation expenditures made after June 30, 2017, the credit allowed by this section is equal to twenty-five percent of the qualified rehabilitation expenditure: Provided, however, That the credit authorized by this section for qualified rehabilitation expenditures made after June 30, 2017, may not be used to offset tax liabilities prior to the tax year beginning January 1, 2019: Provided further, That the taxpayer may not be entitled to this credit if the taxpayer is in arrears in the payment of any tax administered by the Tax Division or if the taxpayer is delinquent in the payment of property taxes on the property containing the certified historic tax structure when the applicant begins to claim the credit and throughout the time period within which the credit is claimed. The Tax Commissioner shall promulgate procedural rules in accordance with article three, chapter twenty-nine-a of this code that provide what information must accompany any claim for the tax credit for the determination that the taxpayer is not in arrears in the payment of any tax administered by the Tax Division nor is the taxpayer delinquent in the payment of property taxes on the property containing the certified historic tax structure. This credit is available for both residential and nonresidential buildings located in this state that are reviewed by the West Virginia Division of Culture and History and designated by the National Park Service, United States Department of the Interior as ‘certified historic building’ and further defined as a ‘qualified rehabilitated building’ as defined under §47(c)(1), Title 26, of the United States Code, as amended.”
Com. Sub. for H. B. 107 – ‘A Bill to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-13A-3f; to amend and reenact §11-15-2, §11-15-3, §11-15-9, §11-15-9b and §11-15-9h of said code; to amend said code by adding thereto three new sections, designated §11-15-3d, §11-15-3e and §11-15-35; to amend and reenact §11-15A-2 and §11-15A-10 of said code; to amend and reenact §11-21-8a, §11-21-8e and §11-21-12 of said code; to amend said code by adding thereto two new sections, designated §11-21-4g and §11-21-4h; to amend and reenact §11-24-23a of said code; and to amend said code by adding thereto a new section, designated §11-24-4c, all relating generally to the Tax Reform Act of 2017; imposing graduated rate severance tax on privilege of producing coal as of specified date and defining certain terms; increasing rate of consumers sales and service tax as of specified date; imposing tax on telecommunication services and ancillary telecommunication services as of specified date; imposing tax on digital code and digital products as of specified date; providing the Tax Commissioner with rule-making authority and emergency rule-making authority; eliminating certain exemptions from consumers sales and service tax as of specified date; providing consumers sales and service tax exemption for services of professional employer organizations; ending the State Road Fund transfer; increasing rate of use tax as of specified date; reducing number of classifications and rates of personal income tax as of January 1, 2018; providing for phase-out of personal income tax and specifying triggering event; exempting prospectively from the personal income tax all retirement income for military service; exempting prospectively from the personal income tax all Social Security retirement, survivors’ and disability income over a two-year period for individuals and married couples filing a joint return with less than $75,000 of annual income and less than $35,000 of annual income for married individuals filing separate returns; increasing amount of credit allowed against personal and corporation net income taxes for qualified building rehabilitation expenditures made after specified date; establishing limitations on carryback and carryforward of credit for qualified building rehabilitation expenditures; increasing rate of corporation net income tax as of specified date; and making technical corrections in various sections.”
The yeas and nays having been ordered, they were taken (Roll No. 630), and there were--yeas 85, nays none, absent and not voting 15, with the absent and not voting being as follows:
Absent and Not Voting: Byrd, Canestraro, Deem, Ellington, Espinosa, Ferro, Fleischauer, N. Foster, Hornbuckle, Miley, Sponaugle, Summers, Walters, Williams and Wilson.
S. B. 1003 - “A Bill to repeal §17-16A-18a, §17-16A-23 and §17-16A-30 of the Code of West Virginia, 1931, as amended; to amend and reenact §17-16A-1, §17-16A-5, §17-16A-6, §17-16A-10, § 17-16A-11, §17-16A-13, §17-16A-13a, §17-16A-18, §17-16A-21, §17-16A-22 and §17-16A-29 of said code; to amend said code by adding thereto a new section, designated §17-16A-11a; to amend and reenact §17-16D-3 of said code; to amend said code by adding thereto a new section, designated §17A-2-25; to amend and reenact §17A-3-7 of said code; and to amend said code by adding thereto a new section, designated §17A-10-17, all relating generally to the West Virginia Parkways Authority; defining terms; adding the power of the authority to study, investigate and evaluate, and, if feasible, develop and implement a single fee program, including promulgate rules; adding the power of the authority to impose in connection with any single fee program a flat fee in connection with any or all certificates of passenger motor vehicle registration and renewal thereof by the Division of Motor Vehicles; adding the power of the authority to enter into reciprocal toll enforcement agreements; creating and designating a special revenue account within the State Road Fund known as the State Road Construction Account; authorizing the deposit of proceeds of parkway revenue bonds to the State Road Construction Account; requiring that priority consideration be given to construction, maintenance and repair of public highways and bridges in certain counties within the state when determining expenditures from the State Road Construction Account; creating and designating a special revenue account within the State Treasury known as the West Virginia Parkways Authority Single Fee Program Fund; clarifying notice and public meeting requirements and procedures; clarifying the power of the Parkways Authority to fix rates or tolls for Corridor L toll collection facility; expanding the authority of the Parkways Authority to issue revenue bonds or refunding revenue bonds for parkways’ projects and for the West Virginia Turnpike; eliminating approval by county commissions and establishment by Governor of local committees prior to approval of any parkway project; authorizing electronic toll collection and enforcement of tolls on roads, highways and bridges; adding the power of the Division of Motor Vehicles to act as collection agent for the authority under any single fee program; expanding the grounds for refusing to register a motor vehicle; ability to charge a fee for the single fee program; and creating a misdemeanor offense”; which was referred to the Committee on Finance.
S. B. 1006 - “A Bill to amend and reenact §11-14C-5 of the Code of West Virginia, 1931, as amended; to amend and reenact §11-15-3c and §11-15-18b of said code; to amend and reenact §17A-2-13 of said code; to amend and reenact §17A-3-4 of said code; to amend and reenact §17A-4-1 and §17A-4-10 of said code; to amend and reenact §17A-4A-10 of said code; to amend and reenact §17A-7-2 of said code; to amend and reenact §17A-10-3, §17A-10-10 and §17A-10-11 of said code; to amend said code by adding thereto a new section, designated §17A-10-3c; to amend and reenact §17B-2-1, §17B-2-3a, §17B-2-5, §17B-2-6, §17B-2-8 and §17B-2-11 of said code; to amend and reenact §17C-5A-2a of said code; and to amend and reenact §17D-2-2 of said code, all relating generally to increasing the funding for the State Road Fund; increasing rate of motor fuel excise tax as of specified date; increasing the minimum average wholesale price of motor fuels for purposes of the five percent variable fuel tax as of specified date; increasing the rate of consumers sales and service tax on sales of motor vehicles as of a specified date; deleting superfluous language relating to floorstocks; increasing Division of Motor Vehicles administrative fees, including increasing fees for various documents, records, registrations, certificates, titles, liens, releases, transfers, cards, stickers, decals, licenses and plates; requiring payment of certain fee for each attempt at the written and road skills test; increasing said administrative Division of Motor Vehicles fees every five years on September 1 based on the U. S. Department of Labor, Bureau of Labor Statistics most current Consumer Price Index; imposing annual registration fee for certain alternative fuel vehicles; and specifying effective dates”; which was referred to the Committee on Finance.
S. B. 1010 - “A Bill to amend and reenact §33-3-33a of the Code of West Virginia, 1931, as amended, relating to the Volunteer Fire Department Workers’ Compensation Premium Subsidy Fund; providing for the deposit of moneys into the Volunteer Fire Department Workers’ Compensation Premium Subsidy Fund until June 30, 2020; providing for the expiration and closure of the Volunteer Fire Department Workers’ Compensation Premium Subsidy Fund on June 30, 2020; and providing for the transfer of any remaining moneys in the Volunteer Fire Department Workers’ Compensation Premium Subsidy Fund upon closure of such fund.”
Pursuant to House Rule 107, at the respective requests of Delegate Cowles, and by unanimous consent, the bill (S. B. 1010) was taken up for immediate consideration, read a first time and ordered to second reading.
On this question, the yeas and nays were taken (Roll No. 631), and there were--yeas 85, nays none, absent and not voting 15, with the absent and not voting being as follows:
The bill was then read a second time and ordered to third reading.
The question being on the passage of the bill, the yeas and nays were taken (Roll No. 632), and there were--yeas 84, nays 1, absent and not voting 15, with the nays and absent and not voting being as follows:
On this question, the yeas and nays were taken (Roll No. 633), and there were--yeas 84, nays 1, absent and not voting 15, with the nays and absent and not voting being as follows:
Com. Sub. for S. B. 1011 - “A Bill to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §9-5-26, relating to the selling of a certain state-owned health care facility and appurtenances by the Secretary of the Department of Health and Human Resources; ensuring the transfer of existing patients and the construction of a replacement facility; exempting certain laws; creating a fund; implementing a benefits package for employees; and providing statutory construction”; which was referred to the Committee on Finance.
S. B. 1014 - “A Bill to repeal §30-3E-8 of the Code of West Virginia, 1931, as amended; to amend and reenact §16-5-19 of said code; to amend and reenact §30-3-5 of said code; to amend and reenact §30-3E-1, §30-3E-2, §30-3E-3, §30-3E-4, §30-3E-6, §30-3E-7, §30-3E-9, §30-3E-10, §30-3E-11, §30-3E-12, §30-3E-15, §30-3E-16 and §30-3E-17 of said code; to amend said code by adding thereto a new section, designated §30-3E-12a; and to amend and reenact §33-15-14 of said code, all relating to physician assistants; modifying board membership; substituting ‘collaborating physician’ for ‘supervising physician’; defining terms; modifying the prescriptive authority of physician assistants; eliminating certain recertification requirements; eliminating the continuous national certification requirement; prohibiting an insurance plan from limiting the practice of physician assistants; adding requirements for practice agreements; granting physician assistants signatory authority on certain forms; and making conforming amendments”; which was referred to the Committee on Health and Human Resources.
H. B. 111, Relating generally to tax procedures and administration,
At the respective requests of Delegate Cowles, and by unanimous consent, the bill (H. B. 111) was taken up for immediate consideration, read a first time and ordered to second reading.
On this question, the yeas and nays were taken (Roll No. 634), and there were--yeas 85, nays none, absent and not voting 15, with the absent and not voting being as follows:
The question being on the passage of the bill, the yeas and nays were taken (Roll No. 635), and there were--yeas 85, nays none, absent and not voting 15, with the absent and not voting being as follows:
So, a majority of the members present and voting having voted in the affirmative, the Speaker declared the bill (H. B. 111) passed.
H. B. 112, Relating to the Volunteer Fire Department Workers' Compensation,
At the request of Delegate Cowles, and by unanimous consent, leaves of absence for the day were granted Delegates Canestraro, Ellington, Espinosa, Ferro, Fleischauer, N. Foster, Hornbuckle, Miley, Sponaugle, Summers, Williams and Wilson.
At 6:19 p.m., on motion of Delegate Cowles, the House of Delegates recessed for thirty minutes.
The Clerk of the Senate, announced the adoption by the Senate and requested the concurrence of the House of Delegates in the adoption of the following concurrent resolution, which was read by its title, as follows:
S. C. R. 102 – “Providing for an adjournment of the Legislature until June 5, 2017.”
That when adjournment is taken by the two houses of the Legislature at the close of their respective sessions on May 24, 2017, such adjournment shall be until 11 a.m. on June 5, 2017, pursuant to Section 23, Article VI of the Constitution of the State of West Virginia, unless called prior to that time by the President of the Senate and the Speaker of the House of Delegates.
At the request of Delegate Cowles, and by unanimous consent, reference of the resolution (S. C. R. 102) to a committee was dispensed with, and it was taken up for immediate consideration and adopted.
Delegates Hill and Kessinger filed forms with the Clerk's Office per House Rule 94b to be added as cosponsors of H. B. 118.
Delegate Maynard filed a form with the Clerk's Office per House Rule 94b to be added as a cosponsor of H. C. R. 1.
Delegate Byrd noted to the Clerk that he was absent on today when the votes were taken on Roll Nos. 630, 632 and 635, and that had he been present, he would have voted “Yea” thereon.
Delegate Caputo asked and obtained unanimous consent that the remarks of Delegate Byrd regarding S. C. R. 102 be printed in the Appendix to the Journal.
Pursuant to S. C. R. 102, at 7:13 p.m., the House of Delegates adjourned until 11:00 a.m., Monday, June 5, 2017.