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 the state's personal income tax. The legislation aims to alleviate the tax burden on individuals who receive cash tips from any source, thereby encouraging tipping practices and supporting workers in service industries.

The new legal language clearly states that cash tips received will not be subject to the tax imposed by the personal income tax article. This change is intended to provide financial relief to those who rely on tips as a significant part of their income, promoting fairness in the tax system for service workers in West Virginia.

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