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FISCAL NOTE
2025 REGULAR SESSION
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FISCAL NOTE
Senate Bill 610
By Senator Maynard
[Introduced February 26, 2025; referred to the Committee on the Workforce; and then to the Committee on Finance]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding 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.