West Virginia House Bill HB2272

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 the exchange of information pursuant to written agreement

Summary

HB2272 is a narrow administrative bill that authorizes the West Virginia State Tax Department to promulgate a legislative rule concerning the exchange of information pursuant to written agreement. The bill amends and reenacts a section of state code governing authorization for Department of Revenue rules, and specifically approves the rule filed in the State Register on March 11, 2024, under authority of the tax code. In practical terms, the bill does not create a new tax program or change tax rates. Instead, it gives legal effect to an existing or proposed agency rule that governs how the State Tax Department may share information when there is a written agreement in place. The measure is focused on administrative procedure, confidentiality, and intergovernmental or interagency information-sharing within the tax system.

Impact

The bill’s main legal effect is to authorize a legislative rule for the State Tax Department, thereby allowing the agency to implement rules on exchanging information pursuant to written agreement under West Virginia law. It affects the Department of Revenue’s rulemaking authority and may influence how tax information is shared with other entities, but it does not directly alter substantive tax liabilities, exemptions, or enforcement standards in the statute itself.

Sentiment

Based on the bill text and the absence of recorded committee debate or votes in the provided materials, the overall sentiment appears neutral and procedural. The measure reads as a routine authorization of an agency rule rather than a controversial policy change, suggesting limited public or legislative conflict in the available record.

Contention

No specific points of contention are documented in the provided transcripts or voting history. If concerns were raised, they would likely center on the scope of the State Tax Department’s information-sharing authority, privacy or confidentiality of taxpayer data, and whether the rule appropriately balances administrative efficiency with protections for sensitive information. However, the available materials do not show any recorded opposition or debate on those issues.