West Virginia House Bill HB2270

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 alternative resolution of tax disputes

Summary

HB2270 is a narrow administrative bill that authorizes the West Virginia State Tax Department to adopt a legislative rule on “alternative resolution of tax disputes.” The bill does not itself create a new tax program or change tax rates; instead, it gives legal effect to a previously filed rule, 110 CSR 10G, that was submitted, modified to address objections from the Legislative Rule-Making Review Committee, and refiled for approval. In practical terms, the bill amends the state code section governing legislative rules to permit the Tax Department to move forward with procedures for resolving tax disputes outside of traditional litigation or formal administrative appeals. The measure is focused on rule authorization and administrative process, so its impact is primarily on how the Tax Department may structure dispute-resolution options for taxpayers and the department rather than on substantive tax liability.

Impact

HB2270 would amend and reenact §64-7-1 of the West Virginia Code to authorize a specific legislative rule of the State Tax Department, namely 110 CSR 10G on alternative resolution of tax disputes. Its legal effect is to validate the department’s rulemaking authority for this subject and allow the rule to take effect as part of the state’s administrative framework. The bill affects the Tax Department, taxpayers involved in disputes, and any practitioners using administrative or negotiated resolution processes, but it does not directly alter tax rates, exemptions, or underlying tax obligations.

Sentiment

The available record suggests generally neutral to favorable sentiment, as the bill appears to be a routine rule-authorization measure with no recorded opposition, votes, or committee debate in the provided materials. Because the bill simply authorizes a revised administrative rule after addressing objections from the Legislative Rule-Making Review Committee, it appears to have been treated as a technical or procedural item rather than a controversial policy change.

Contention

The main point of potential contention is the scope and design of the alternative dispute-resolution rule itself, including how much discretion the State Tax Department would have and what procedures taxpayers would receive. However, no specific objections, amendments, or opposing arguments are included in the provided transcripts or voting history. The only documented issue is that the rule was modified to meet objections from the Legislative Rule-Making Review Committee before being refiled, indicating that any concerns were addressed at the rule-review stage rather than through public floor debate.