WEST VIRGINIA LEGISLATURE
2024 REGULAR SESSION
Introduced House Bill 4275 FISCAL
NOTE
By Delegate Kirby [Introduced January 10, 2024; Referred to the Committee on the Judiciary then Finance]
 Intr HB 2024R1731
1 A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section,
2 designated §11-21-12o; to amend and reenact §19-23-3, §19-23-7, §19-23-10, §19-23-
3 12b, §19-23-13, and §19-23-13c of said code; to amend said code by adding thereto a new
4 section, designated §19-23-10a; to amend and reenact §29-22-18a of said code; to amend
5 and reenact §29-22A-3, §29-22A-7, §29-22A-10, §29-22A-10b, §29-22A-10d, §29-22A-
6 10e, and §29-22A-12 of said code; and to amend and reenact §29-22C-3, §29-22C-8, §29-
7 22C-10, §29-22C-27, and §29-22C-27a of said code, all relating generally to horse and
8 dog racing lottery; modifying certain definitions; discontinuing the West Virginia Racing
9 Commission special account known as the West Virginia Greyhound Breeding
10 Development Fund; transferring all moneys in the West Virginia Greyhound Breeding
11 Development Fund to the State Excess Lottery Revenue Fund for appropriation by the
12 Legislature; requiring that upon transfer of moneys from the West Virginia Greyhound
13 Breeding Development Fund to the State Excess Lottery Revenue Fund, a certain amount
14 be withheld and deposited in the special account known as the Administration, Promotion,
15 Education, Capital Improvement and Greyhound Adoption Programs to include Spaying
16 and Neutering Account; requiring that all moneys previously required to be directed to the
17 West Virginia Greyhound Breeding Development Fund be redirected to the State Excess
18 Lottery Revenue Fund for appropriation by the Legislature; requiring that all moneys
19 previously required to be directed into any fund or paid for the purposes of funding purses,
20 awards, or providing any other funding for greyhound races to be redirected to the State
21 Excess Lottery Revenue Fund for appropriation by the Legislature; eliminating the
22 requirement that an applicant for a dog racing license race a minimum number of dates to
23 qualify for such a license; eliminating the requirement that an applicant for a dog racing
24 license race a minimum number of dates to contract to receive telecasts and accept
25 wagers; providing that a dog racetrack is required to hold a racing license to conduct
26 simulcast racing regardless of whether the racetrack continues to conduct live dog racing;
1
 Intr HB 2024R1731
27 authorizing the West Virginia Racing Commission to promulgate rules, including
28 emergency rules, regarding licensure of dog racetracks conducting only simulcast racing;
29 eliminating the requirement that a video lottery licensee at a dog track must hold a racing
30 license to renew a video lottery license or racetrack table games license; requiring the
31 Lottery Commission to transfer a percentage of gross terminal revenue derived from
32 racetrack video lottery at thoroughbred tracks, and deducted for administrative costs and
33 expenses, to the Racing Commission’s General Administrative Account; eliminating the
34 requirement that an applicant for a video lottery license or license renewal at a dog
35 racetrack must provide evidence of the existence of an agreement regarding proceeds
36 from video lottery terminals with certain parties; providing that a percentage of net terminal
37 income originating at thoroughbred racetracks will be deposited in the West Virginia
38 Thoroughbred Development Fund; permitting a dog racetrack to continue to operate
39 operational video lottery and racetrack table games in a location where live racing was
40 previously conducted; eliminating the requirement that a racetrack table games licensee at
41 a dog racetrack must race a minimum number of dates; providing a one-time credit toward
42 personal income taxes for the adoption of displaced greyhounds; and requiring that a
43 certain amount of money be withheld and deposited into a special revenue account known
44 as the Displaced Workers Employment Retraining Fund to assist with the retraining of
45 workers directly impacted by the termination of greyhound racing.
Be it enacted by the Legislature of West Virginia:
CHAPTER 11. TAXATION.
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12o. Credit for greyhound dog adoption.
1 For taxable years beginning on or after January 1, 2024, any state resident that adopts a
2 greyhound dog acquired from a licensed greyhound breeder in this state, either directly from the
2
 Intr HB 2024R1731
3 licensed breeder or from a humane society or other nonprofit organization promoting the adoption
4 of displaced greyhound dogs, is entitled to a one-time credit against the taxes imposed by the
5 provisions of this article in the amount of $500: Provided, That this tax credit expires effective
6 January 1, 2026.
CHAPTER 19. AGRICULTURE.
Part II. Definitions; West Virginia Racing Commissioner – Organization and Operation.
ARTICLE 23. HORSE AND DOG RACING.
§19-23-3. Definitions.
1 Unless the context clearly requires a different meaning, as used in this article:
2 (1) "Horse racing" means any type of horse racing, including, but not limited to,
3 thoroughbred racing and harness racing;
4 (2) "Thoroughbred racing" means flat or running type horse racing in which each horse
5 participating is a thoroughbred and mounted by a jockey;
6 (3) "Harness racing" means horse racing in which the horses participating are harnessed
7 to a sulky, carriage, or other vehicle and does not include any form of horse racing in which the
8 horses are mounted by jockeys;
9 (4) "Horse race meeting" means the whole period of time for which a license is required by
10 the provisions of §19-23-1 of this code;
11 (5) "Dog racing" means any type of dog racing, including, but not limited to, greyhound
12 racing;
13 (6) "Purse" means any purse, stake or award for which a horse or dog race is run;
14 (7) "Racing association" or "person" means any individual, partnership, firm, association,
15 corporation, or other entity or organization of whatever character or description;
16 (8) "Applicant" means any racing association making application for a license under the
17 provisions of this article or any person making application for a permit under the provisions of this
3
 Intr HB 2024R1731
18 article or any person making application for a construction permit under the provisions of this
19 article;
20 (9) "License" means the license required by the provisions of §19-23-1 of this code or the
21 license required to conduct televised racing pursuant to §19-23-12b of this code;
22 (10) "Permit" means the permit required by the provisions of §19-23-2 of this code;
23 (11) "Construction permit" means the construction permit required by the provisions of §19-
24 23-18 of this code;
25 (12) "Licensee" means any racing association holding a license required by the provisions
26 of §19-23-1 of this code and issued under the provisions of this article;
27 (13) "Permit holder" means any person holding a permit required by the provisions of §19-
28 23-2 of this code and issued under the provisions of this article;
29 (14) "Construction permit holder" means any person holding a construction permit required
30 by the provisions of §19-23-18 of this code and issued under the provisions of this article;
31 (15) "Hold or conduct" includes "assist, aid, or abet in holding or conducting";
32 (16) "Racing Commission" means the West Virginia Racing Commission;
33 (17) "Stewards" means the steward or stewards representing the Racing Commission, the
34 steward or stewards representing a licensee, and any other steward or stewards whose duty it is to
35 supervise any horse or dog race meeting, all as may be provided by reasonable rules of the
36 Racing Commission which rules shall specify the number of stewards to be appointed, the method
37 and manner of their appointment, and their powers, authority, and duties;
38 (18) "Pari-mutuel" means a mutuel or collective pool that can be divided among those who
39 have contributed their wagers to one central agency, the odds to be reckoned in accordance to the
40 collective amounts wagered upon each contestant running in a horse or dog race upon which the
41 pool is made, but the total to be divided among the first three contestants on the basis of the
42 number of wagers on these;
43 (19) "Pari-mutuel clerk" means any employee of a licensed racing association who is
4
 Intr HB 2024R1731
44 responsible for the collection of wagers, the distribution of moneys for winning pari-mutuel tickets,
45 verification of the validity of pari-mutuel tickets, and accounting for pari-mutuel funds;
46 (20) "Pool" means a combination of interests in a joint wagering enterprise or a stake in
47 such enterprise;
48 (21) "Legitimate breakage" is the percentage left over in the division of a pool;
49 (22) "To the dime" means that wagers shall be figured and paid to the dime;
50 (23) "Code" means the Code of West Virginia, 1931, as heretofore and hereinafter
51 amended;
52 (24) "Accredited thoroughbred horse" means a thoroughbred horse that is registered with
53 the West Virginia Thoroughbred Breeders Association and that is:
54 (A) Foaled in West Virginia; or
55 (B) Sired by an accredited West Virginia sire; or
56 (C) As a yearling, finished 12 consecutive months of verifiable residence in the state,
57 except for 30 days' grace:
58 (i) For the horse to be shipped to and from horse sales where the horse is officially entered
59 in the sales catalogue of a recognized thoroughbred sales company, or
60 (ii) For obtaining veterinary services, documented by veterinary reports;
61 (25) "Accredited West Virginia sire" is a sire that is permanently domiciled in West Virginia,
62 stands a full season in West Virginia, and is registered with the West Virginia Thoroughbred
63 Breeders Association;
64 (26) "Breeder of an accredited West Virginia horse" is the owner of the foal at the time it
65 was born in West Virginia;
66 (27) "Raiser of an accredited West Virginia horse" is the owner of the yearling at the time it
67 finished 12 consecutive months of verifiable residence in the state. During the period, the raiser
68 will be granted one month of grace for his or her horse to be shipped to and from thoroughbred
69 sales where the horse is officially entered in the sales catalogue of a recognized thoroughbred
5
 Intr HB 2024R1731
70 sales company. In the event the yearling was born in another state and transported to this state,
71 this definition does not apply after the December 31, 2007, to any pari-mutuel racing facility
72 located in Jefferson County nor shall it apply after the December 31, 2012, and thereafter to any
73 pari-mutuel racing facility located in Hancock County. Prior to the horse being shipped out of the
74 state for sales, the raiser must notify the Racing Commission of his or her intentions;
75 (28) The "owner of an accredited West Virginia sire" is the owner of record at the time the
76 offspring is conceived;
77 (29) The "owner of an accredited West Virginia horse" means the owner at the time the
78 horse earned designated purses to qualify for restricted purse supplements provided in §19-23-
79 13b of this code;
80 (30) "Registered greyhound owner" means an owner of a greyhound that is registered with
81 the National Greyhound Association;
82 (31) "Fund" means the West Virginia Thoroughbred Development Fund established in §19-
83 23-13b of this code; and
84 (32) "Regular purse" means both regular purses and stakes purses.
Part V. License and Permit Procedures.
§19-23-7. Application for license; forms; time for filing; disclosure required; verification;
bond; application for permit.
1 (a) Any racing association desiring to hold or conduct a horse or dog race meeting, where
2 the pari-mutuel system of wagering is permitted and conducted, during any calendar year, shall file
3 with the Racing Commission an application for a license to hold or conduct such horse or dog race
4 meeting. A separate application shall be filed for each separate license sought for each horse or
5 dog race meeting which such applicant proposes to hold or conduct. The Racing Commission
6 shall prescribe blank forms to be used in making such application. Such application shall be filed
7 on or before a day to be fixed by the Racing Commission and shall disclose, but not be limited to,
8 the following:
6
 Intr HB 2024R1731
9 (1) If the applicant be an individual, the full name and address of the applicant;
10 (2) If the applicant be a partnership, firm, or association, the full name and address of each
11 partner or member thereof, the name of the partnership, firm, or association, and its post-office
12 address;
13 (3) If the applicant be a corporation, its name, the state of its incorporation, its post-office
14 address, the full name and address of each officer and director thereof, and if a foreign
15 corporation, whether it is qualified to do business in this state;
16 (4) The dates, totaling not less than 200, such applicant intends to hold or conduct such
17 horse or dog race meeting (which may be on any day including Sundays): Provided, That effective
18 July 1, 2024, and thereafter, an applicant is not required to race any minimum number of dates in
19 order to qualify for a license to hold a dog race meeting;
20 (5) The location of the horse or dog racetrack, place, or enclosure where such applicant
21 proposes to hold or conduct such horse or dog race meeting;
22 (6) Whether the applicant, any partner, member, officer, or director has previously applied
23 for a license under the provisions of this article or for a similar license in this or any other state, and
24 if so, whether such license was issued or refused, and, if issued, whether it was ever suspended or
25 revoked; and
26 (7) Such other information as the Racing Commission may reasonably require which may
27 include information relating to any criminal record of the applicant, if an individual, or of each
28 partner or member, if a partnership, firm, or association, or of each officer and director, if a
29 corporation.
30 (b) Such application shall be verified by the oath or affirmation of the applicant for such
31 license, if an individual, or if the applicant is a partnership, firm, association, or corporation, by a
32 partner, member or officer thereof, as the case may be. When required by the Racing
33 Commission, an applicant for a license shall also furnish evidence satisfactory to the Racing
34 Commission of such applicant's ability to pay all taxes due the state, purses, salaries of officials
7
 Intr HB 2024R1731
35 and other expenses incident to the horse or dog race meeting for which a license is sought. In the
36 event the applicant is not able to furnish such satisfactory evidence of such applicant's ability to
37 pay such expenses and fees, the Racing Commission may require bond or other adequate
38 security before the requested license is issued.
39 (c) Any person desiring to obtain a permit, as required by the provisions of §19-23-2 of this
40 code, shall make application therefor on a form prescribed by the Racing Commission. The
41 application for any such permit shall be accompanied by the fee prescribed therefor by the Racing
42 Commission. Each applicant for a permit shall set forth in the application such information as the
43 Racing Commission shall reasonably require.
Part VII. Taxation of Horse and Dog Racing and Pari-Mutuel Wagering; Disposition of
Revenues.
§19-23-10. Daily license tax; pari-mutuel pools tax; how taxes paid; alternate tax; credits.
1