Bill Text: WV HB2139 | 2025 | Regular Session | Introduced
Bill Title: To provide an exemption of taxes on income derived from tips
Sponsorship: Partisan Bill (Republican 9)
Status: (Introduced - Dead) 2025-03-06 - To House Finance [HB2139 Detail]
Download: West_Virginia-2025-HB2139-Introduced.html
WEST VIRGINIA LEGISLATURE
2025 REGULAR SESSION
FISCAL NOTE
Introduced
House Bill 2139
By Delegate Holstein
[Introduced ; referred
to the Committee on ]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-12o, relating to exempting cash tips from personal income tax.
Be it enacted by the Legislature of West Virginia:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12o. Cash tips exempt.
Cash tips received from any source shall be exempt from the tax imposed by this article.
NOTE: The purpose of this bill is to exempt cash tips from West Virginia personal income tax.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
