Bill > SB120

This bill proposes to create a new section in West Virginia tax law that allows individuals to deduct "qualified tips" from their income when calculating their state income tax. Qualified tips are defined as any cash, credit or debit card charges, or checks received by an individual as a tip in the normal course of their job. This deduction is available for tips that were reported to the employer and is specifically for amounts that were not already deductible when calculating federal adjusted gross income, which is the starting point for West Virginia income tax calculations. The bill specifies that this deduction will be effective for tax years beginning on or after January 1, 2027, and can be claimed regardless of the type of tax return filed.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=120&year=2026&sessiontype=RS&btype=bill