This bill proposes amendments to the West Virginia Code regarding personal income tax, specifically targeting the adjusted gross income of resident individuals. The key changes include the introduction of new provisions that exempt income received by full-time hourly paid employees for work performed in excess of 40 hours in a week, as well as all tips and gratuities earned by any employee, from being included in gross income and thus not subject to taxation. The bill aims to alleviate the tax burden on workers who earn additional income through overtime and tips.

Additionally, the bill includes a deletion of a provision that would render certain modifications null and void if found unconstitutional, replacing it with a new insertion that clarifies the conditions under which the modifications would be affected. Overall, the bill seeks to provide financial relief to employees by ensuring that specific forms of income are not taxed, thereby promoting fairness in the state's income tax system.

Statutes affected:
Introduced Version: 11-21-12