This bill proposes an amendment to the Code of West Virginia by adding a new section, 11-21-12o, which specifically exempts cash tips from personal income tax. The legislation aims to provide financial relief to individuals who receive cash tips, ensuring that these earnings are not subject to taxation under the state's personal income tax laws.

The new legal language inserted into the current law states that "cash tips received from any source shall be exempt from the tax imposed by this article." This change is intended to clarify the tax status of cash tips and promote fairness for those who rely on tips as a significant part of their income.

Statutes affected:
Introduced Version: 11-21-12o