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WV HB4347

Bill

Official Source

Status

Introduced

1/15/2026

Primary Sponsor

Kathie Crouse

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Excludes overtime pay from West Virginia state income tax for full-time hourly employees who work more than 40 hours per week, effective January 1, 2027
  • Excludes all tips and gratuities earned by any employee from state income taxation with no cap or income limit
  • Amends §11-21-12 of the West Virginia Code regarding adjusted gross income modifications for resident individuals
  • Adds overtime pay and tips as new categories of income subtracted from federal adjusted gross income when calculating West Virginia taxable income
  • Introduced by Delegate Crouse on January 15, 2026, and referred to the House Committee on Finance

Legislative Description

To remove income tax from overtime work

Taxation

Last Action

To House Finance

1/15/2026

Committee Referrals

Finance1/15/2026

Full Bill Text

No bill text available