Bill > HB2139

This bill proposes a targeted tax exemption for workers in West Virginia by eliminating personal income tax on cash tips. Specifically, the bill adds a new section to the state's tax code that exempts all cash tips, regardless of their source, from being taxed under the state's personal income tax regulations. This means that workers who receive tips as part of their income—such as servers, bartenders, taxi drivers, and other service industry employees—would no longer have to pay state income tax on the gratuities they receive. The exemption appears to apply to tips from any business or source, providing a broad financial benefit to tip-earning workers by allowing them to keep the full amount of their tips without tax deductions. By removing the tax burden on tips, the bill aims to provide additional financial relief to workers in service-oriented professions who often rely on tips as a significant part of their total compensation.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=2139&year=2025&sessiontype=RS&btype=bill