2026 Regular Session
Link to Bill History on Legacy Website (Click Here)Summary: To provide an exemption of taxes on income derived from tips
PDF: hb4713 intr.pdf
DOCX: HB4713 INTR.docx
WEST VIRGINIA LEGISLATURE
2026 REGULAR SESSION
FISCAL NOTE
Introduced
House Bill 4713
By Delegates Holstein, Hornby, Chiarelli, J. Cannon, and T. Howell
[Introduced January 21, 2026; referred to the Committee on Finance]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-21-12o, relating to exempting cash tips from personal income tax.
Be it enacted by the Legislature of West Virginia:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12o. Cash tips exempt.
Cash tips received from any source shall be exempt from the tax imposed by this article.
NOTE: The purpose of this bill is to exempt cash tips from West Virginia 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.