WEST VIRGINIA LEGISLATURE
2025 REGULAR SESSION
FISCAL NOTE
FISCAL NOTE
Introduced
House Bill 2688
By Delegates Bridges, Dean, Vance, Pritt, Ward, Sheedy, Horst, Stephens, Foggin, Barnhart, and Hornby
[Introduced February 20, 2025; referred to the Committee on Finance]
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 personal income tax on overtime.
Be it enacted by the Legislature of West Virginia:
## ARTICLE 21. PERSONAL INCOME TAX.
Overtime pay shall be exempt from the tax imposed by this article.
NOTE: The purpose of this bill is to exempt personal income tax on overtime pay.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.