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 adding a provision that states, "For the taxable year beginning after December 31, 2024, federal adjusted gross income earned by an individual from working as a teacher at a primary or secondary school in this state" will be exempt from taxation.

Additionally, the bill includes a deletion of the previous item (12) in the section, which is replaced by the new insertion regarding the tax exemption for teachers. This legislative change aims to provide financial relief to educators in West Virginia, recognizing their contributions to the education system and potentially encouraging more individuals to pursue careers in teaching. The effective date for this exemption is set for taxable years beginning after December 31, 2024.

Statutes affected:
Introduced Version: 11-21-12