This bill proposes an amendment to the Code of West Virginia, specifically targeting the personal income tax regulations outlined in section 11-21-12. The primary objective of the bill is to exempt personal income earned by individuals working as teachers at primary and secondary schools in West Virginia from personal income tax. To implement this change, new legal language is inserted into the existing law, specifically stating that for the taxable year beginning after December 31, 2024, federal adjusted gross income earned by teachers in these educational institutions will not be subject to state income tax.

In addition to the insertion regarding the tax exemption for teachers, the bill also includes a deletion of the previous provision that addressed the same topic under a different section number. This legislative change aims to provide financial relief to educators by ensuring that their income is not taxed at the state level, thereby potentially encouraging more individuals to pursue careers in teaching within West Virginia.

Statutes affected:
Introduced Version: 11-21-12