To provide an exemption of taxes on income derived from tips

HB 2139 exempts cash tips received by West Virginia residents from the state's personal income tax. It directly affects workers who earn cash tips, such as servers and bartenders, by removing tax liability on that specific income. The bill adds a new section (§11-21-12o) to the tax code, explicitly stating that cash tips from any source are not subject to state income tax. This policy change provides a direct tax benefit to individuals whose income includes cash tips.