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 specific legal language inserted into the current law states that "Overtime pay shall be exempt from the tax imposed by this article."

The primary objective of this legislation is to alleviate the tax burden on individuals who earn overtime wages, thereby providing financial relief to workers in West Virginia. By exempting overtime pay from personal income tax, the bill seeks to encourage additional work hours and support the state's workforce.

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