This bill proposes an amendment to West Virginia's personal income tax law, specifically targeting the adjusted gross income of resident individuals. The key change is the introduction of a new provision that exempts income received by full-time hourly paid employees for work performed in excess of 40 hours in a week from being included in gross income and, consequently, from state taxation. This new language is inserted as section (13) under the modifications reducing federal adjusted gross income.

Additionally, the bill includes a deletion of a clause that would render certain provisions null and void if found unconstitutional, replacing it with a new insertion that clarifies the conditions under which the provisions would be applicable. Overall, the bill aims to provide tax relief for full-time hourly employees by ensuring that their overtime earnings are not subject to state income tax, thereby potentially increasing their take-home pay.

Statutes affected:
Introduced Version: 11-21-12