This bill proposes an amendment to the Code of West Virginia by adding a new section, 11-21-12o, which aims to exempt overtime pay from personal income tax. The legislation specifies that overtime pay will not be subject to the tax imposed by the existing personal income tax laws in West Virginia.

The primary objective of this bill is to alleviate the tax burden on individuals who earn overtime wages, thereby providing financial relief to workers who put in extra hours. By exempting overtime pay from taxation, the bill seeks to support the workforce and encourage additional work hours without the concern of increased tax liability.

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