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HB 5159WEST VIRGINIASession 2026State Billdead

Did Not Advance

West Virginia requires lessees to withhold state income tax on natural resources royalty payments to nonresidents

Original title: Relating to withholding tax on income of nonresidents from natural resources royalty payments

Last action · February 3, 2026: To House Energy and Public WorksSponsor: Kayla Young

Bill progressHistory & official text ↓

Introduced

Committee

Floor Vote

Passed

Law

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What This Bill Proposed

House Bill 5159 requires companies leasing West Virginia real estate to withhold state personal income tax from s made to nonresident lessors, starting in tax year 2027. Lessees must remit these withheld amounts to the Tax Commissioner, file annual reconciliations, and use electronic filing when managing 25 or more lessors.

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Nonresident Lessors

Directly affected

Lessees of West Virginia Real Estate

Lessees must calculate, withhold, remit, and report state income taxes on royalty payments made to out-of-state lessors, with mandatory electronic filing for larger operations.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who is required to withhold the state income tax under this bill?

Every lessee of West Virginia real estate who makes a in the course of a trade or business to a lessor who does not reside in West Virginia.

Are small royalty payments exempt from the withholding requirement?

Withholding is optional at the discretion of the lessee for any lessor who receives less than $1,000 annually in s from that lessee.

What happens if a lessee fails to file electronically when required?

Any lessee required to file a for 25 or more lessors who fails to use electronic filing is subject to a penalty of $25 per lessor, unless excused due to a technical inability to comply.

What else do you want to know?

News Coverage

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Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

4 actions

Feb 3, 2026HouseCommittee
To House Energy and Public Works
Feb 3, 2026HouseIntroduced
Introduced in House
Feb 3, 2026HouseCommittee
To Energy and Public Works then Finance
Feb 3, 2026HouseIntroduced
Filed for introduction

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Connected Entities

Tax Commissioner, Kayla Young

OrganizationTax Commissioner“Receives withheld tax payments, establishes withholding methods, rules, and due ”Map →

PersonKayla Young“Delegate who introduced House Bill 5159”Map →

Sources

Open source document

www.wvlegislature.gov

Analysis Score

0–100

Significance20
Lowered because this bill did not pass (its text scored 65)
Controversy35
Intensity of disagreement among stakeholders
Entertainment5
Compellingness for a non-policy-wonk reader
Buzz25
Current news / social attention level

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