WEST VIRGINIA LEGISLATURE
2025 REGULAR SESSION
FISCAL NOTE
FISCAL NOTE
Introduced
House Bill 2139
By Delegate Holstein
[Introduced ; referredto the Committee on ]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated ยง11-21-12o, relating to exempting cash tips from personal income tax.
Be it enacted by the Legislature of West Virginia:
## ARTICLE 21. PERSONAL INCOME TAX.
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.