Bill Text: WV HB4713 | 2026 | Regular Session | Introduced

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Bill Title: To provide an exemption of taxes on income derived from tips

Sponsorship: Partisan Bill (Republican 5)

Status: (Introduced - Dead) 2026-01-21 - To House Finance [HB4713 Detail]

Download: West_Virginia-2026-HB4713-Introduced.html

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WEST VIRGINIA LEGISLATURE

2026 REGULAR SESSION

FISCAL NOTE

Introduced

House Bill 4713

By Delegates Holstein, Hornby, Chiarelli, J. Cannon, and T. Howell

[Introduced January 21, 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 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.