Bill > SB610

This bill proposes to exempt overtime compensation from personal income tax in West Virginia. Specifically, the bill adds a new section to the state tax code that would exclude overtime pay, as defined by section §21-5C-3 of the state code, from taxation. Overtime compensation typically refers to wages paid to employees at a higher rate (usually 1.5 times their regular hourly wage) for hours worked beyond a standard 40-hour workweek, as mandated by labor laws. By exempting this type of income from taxation, the bill aims to provide a financial benefit to workers who earn additional income through overtime hours, potentially increasing take-home pay and providing an incentive for employees to work extra hours when needed.

Budget and Finance, Labor and Employment

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=610&year=2025&sessiontype=RS&btype=bill