2025 Regular Session
Link to Bill History on Legacy Website (Click Here)Summary: Exempting overtime compensation from income tax
PDF: sb610 sub1.pdf
DOCX: SB610 INTR.docx
WEST virginia legislature
2025 regular session
Committee Substitute
for
Senate Bill 610
By Senators Maynard, Rose, Rucker, and Hart
[Reported March 11, 2025, from the Committee on Workforce]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-21-12o, relating to exempting overtime compensation from the personal income tax.
Be it enacted by the Legislature of West Virginia:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12o. Overtime compensation exempt.
Overtime compensation paid by an employer in accordance with the provisions of §21-5C-3 of this code shall be exempt from the tax imposed by this article.
NOTE: The purpose of this bill is to exempt overtime compensation from the personal income tax.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.