Abolish the tax on overtime pay

HB 2688 would exempt overtime pay from West Virginia's personal income tax. The bill directly affects workers who earn overtime wages by removing the tax on that specific income. It adds a new provision (§11-21-12o) to the tax code stating "Overtime pay shall be exempt from the tax imposed by this article." This changes the tax treatment of overtime earnings without altering other tax rules or affecting non-overtime income.