Relating to establishing an additional modification reducing federal adjusted gross income relating to taxes on tips and overtime

Summary

The bill adds a new state tax provision that lets individuals subtract qualified tip and overtime earnings from their federal adjusted gross income when calculating West Virginia personal income tax. It applies to all residents for tax years 2026‑2028, and to 2029 onward with annual caps and a phase‑out for higher earners. Non‑residents can only claim the deduction for income earned from work performed in West Virginia.

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