summary
Introduced
01/15/2026
01/15/2026
In Committee
01/15/2026
01/15/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
The purpose of this bill is to exempt income received by a full-time hourly waged paid employee as compensation for work performed in excess of 40 hours in a week and all tips and gratuities earned by any employee from West Virginia income taxation.
AI Summary
This bill proposes to amend West Virginia law to exempt certain income from state income taxation, specifically income earned by full-time hourly waged employees for work performed beyond 40 hours in a week, and all tips and gratuities received by any employee. This change would reduce the amount of income subject to West Virginia's income tax for these individuals, effectively providing them with more take-home pay. The bill aims to achieve this by adding these specific income types as modifications that reduce West Virginia adjusted gross income, which is based on federal adjusted gross income with certain adjustments.
Committee Categories
Budget and Finance
Sponsors (5)
Last Action
To House Finance (on 01/15/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=4347&year=2026&sessiontype=RS&btype=bill |
| Fiscal Note - Tax & Revenue Department, WV State | http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=943608676 |
| BillText | http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4347%20intr.htm&yr=2026&sesstype=RS&i=4347 |
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