AN ACT EXEMPTING OVERTIME INCOME FROM THE PERSONAL INCOME TAX.

SB 207 would exempt overtime pay from personal income tax, directly affecting employees who earn overtime wages. The bill amends tax law to remove the amount earned through overtime work from taxable income calculations. This means workers would pay no state income tax on earnings from hours worked beyond their regular schedule. The policy change simplifies tax treatment for overtime income without altering the tax rate for regular wages.