HB2451 is a bill in the West Virginia Legislature (2025 Regular Session): To facilitate the creation of home-based businesses.

What is the status of HB2451?

Passed both chambers as of April 28, 2025.

Who sponsored HB2451?

Hornby, Michael (R, 093), with 8 co-sponsors.

Where is the official record for HB2451?

On the West Virginia Legislature website: http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=2451&year=2025&sessiontype=RS&btype=bill

West Virginia legislation · 2025 Regular Session

West Virginia HB2451: To facilitate the creation of home-based businesses

Q: What does HB2451 do?

In its own words: An act to amend the Code of West Virginia, 1931, as amended, by adding thereto a new article, designated §8-40-1, §8-40-2, §8-40-3, §8-40-4, and §8-40-5; to further amend the code, by adding thereto to a new article designated §8-41-1 and §8-41-2 and to amend and reenact §8-13-4, §8-13-5, and §11-12-3 relating to small businesses; exempting independent contractors and sole proprietors from business licenses under certain requirements; establishing an amount of annual gross revenue for businesses to be exempt from business and occupation taxes and privilege taxes; facilitating the creation of h.

Status: Passed both chambers, April 28, 2025

The purpose of this bill is to facilitate creation of home-based businesses, with certain conditions.

What the bill says

An act to amend the Code of West Virginia, 1931, as amended, by adding thereto a new article, designated §8-40-1, §8-40-2, §8-40-3, §8-40-4, and §8-40-5; to further amend the code, by adding thereto to a new article designated §8-41-1 and §8-41-2 and to amend and reenact §8-13-4, §8-13-5, and §11-12-3 relating to small businesses; exempting independent contractors and sole proprietors from business licenses under certain requirements; establishing an amount of annual gross revenue for businesses to be exempt from business and occupation taxes and privilege taxes; facilitating the creation of h.

From the enrolled text, April 12, 2025:

AN ACT to amend the Code of West Virginia, 1931, as amended, by adding thereto a new article, designated §8-40-1, §8-40-2, §8-40-3, §8-40-4, and §8-40-5; to further amend the code, by adding thereto to a new article designated §8-41-1 and §8-41-2 and to amend and reenact §8-13-4, §8-13-5, and §11-12-3 relating to small businesses; exempting independent contractors and sole proprietors from business licenses under certain requirements; establishing an amount of annual gross revenue for businesses to be exempt from business and occupation taxes and privilege taxes; facilitating the creation of home based businesses; providing for definitions; providing for permitted use; providing for reasonable regulations; providing for limited conditions; providing for review; providing for the amount of income before a business has to obtain a business license; creating the Small Business Protection Act; providing intent and legislative findings; and providing a short title. CHAPTER 8. MUNICIPAL CORPORATIONS. ARTICLE 13. TAXATION AND FINANCE. §8-13-4. Municipal license and tax thereon when state license required. (a) Whenever anything, for which a state license is required, is to be done within the corporate limits of any municipality, the governing body shall have plenary power and authority, unless prohibited by general law, to require a municipal license and for the use of the municipality to impose a reasonable tax which may not exceed the amount of …

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West Virginia HB2451: To facilitate the creation of home-based businesses

What the bill says

Sponsors

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