West Virginia House Bill HB2269

West Virginia 2025 Regular Session

• Introduced: 2/12/25
• Refer: 2/12/25

Caption

Relating to authorizing the State Tax Department to promulgate a legislative rule relating to payment of taxes by electronic funds transfer

Summary

House Bill 2269 is a rule-authorization bill that gives legislative approval to a State Tax Department rule governing payment of taxes by electronic funds transfer. The bill does not itself create a new tax or change tax rates; instead, it authorizes the Department to implement and enforce an administrative rule already filed in the State Register and revised to address objections from the Legislative Rule-Making Review Committee. The bill specifically approves legislative rule 110 CSR 10F, which concerns how taxpayers may remit taxes electronically through funds transfer. In practical terms, it supports the State Tax Department’s ability to require or manage electronic payment procedures for certain tax obligations, likely affecting taxpayers and entities that make state tax payments, as well as the Department’s administrative processes.

Impact

HB2269 would amend West Virginia Code §64-7-1 to authorize a specific legislative rule of the State Tax Department. Its effect is to validate the agency’s rulemaking on electronic funds transfer tax payments, thereby giving the rule legal force under state law. The bill affects the State Tax Department, taxpayers subject to electronic payment requirements, and any businesses or individuals that remit taxes through EFT systems.

Sentiment

The available record suggests little controversy and a generally routine, administrative posture toward the bill. Because the measure simply authorizes an agency rule that has already been filed and revised to address committee objections, it appears to be a technical rule-approval bill rather than a policy debate over tax burden or enforcement. No votes or committee transcripts are available, so there is no evidence of strong support or opposition in the record provided.

Contention

The main potential point of contention is the scope and administration of electronic funds transfer requirements for tax payments, including whether the rule could impose compliance burdens on taxpayers or businesses that must adapt to electronic payment procedures. Any concerns would likely center on administrative convenience versus taxpayer flexibility, but the provided materials do not show specific objections, named opponents, or recorded debate. The bill’s reference to prior objections from the Legislative Rule-Making Review Committee indicates the rule was reviewed and modified before authorization.