To remove income tax from overtime work

HB 2407 would exempt overtime pay from West Virginia's personal income tax for full-time hourly employees. Specifically, it modifies the tax code to exclude income earned for work exceeding 40 hours per week from taxable gross income. This directly affects hourly workers who receive overtime compensation, reducing their state tax burden on that additional earnings. The bill amends West Virginia Code §11-21-12 to exclude overtime income from adjusted gross income calculations for tax purposes. It is currently in the House Finance Committee following its introduction on February 17, 2025.