WEST VIRGINIA LEGISLATURE
2026 REGULAR SESSION
FISCAL NOTE
Introduced
House Bill 4883
By Delegates Bridges, Roop, Dean, Clark, Young, Foggin, Vance, Pritt, Willis, and Kump
[Introduced January 28, 2026; referred to the Committee on Finance]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-21-12o, relating to exempting personal income tax on overtime.
Be it enacted by the Legislature of West Virginia:
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.