Exempts overtime pay and tips from West Virginia income tax.

West Virginia HB4347 amends the state's personal income tax code to exclude income from overtime work and all tips and gratuities from gross income for state income tax purposes. This change applies to taxable years beginning on or after January 1, 2026. The bill modifies the definition of West Virginia adjusted gross income to exclude these income sources, aligning state tax law with federal tax treatment. This amendment affects full-time hourly employees and all workers who earn tips.

Exempts overtime pay and tips from West Virginia income tax.

West Virginia HB4347 amends the state's personal income tax code to exclude income from overtime work and all tips and gratuities from gross income for state income tax purposes. This change applies to taxable years beginning on or after January 1, 2026. The bill modifies the definition of West Virginia adjusted gross income to exclude these income sources, aligning state tax law with federal tax treatment. This amendment affects full-time hourly employees and all workers who earn tips.