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 exemption is set to take effect for taxable years beginning on or after January 1, 2026.

In addition to the new exemption, the bill also includes a deletion of a provision that would render certain modifications null and void if found unconstitutional. The overall aim of the bill is to provide financial relief to 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