SB 610 West Virginia Senate · 2025 Regular Session

Exempting overtime compensation from income tax

SB 610 would exempt overtime pay earned under West Virginia's existing overtime law from state personal income tax. Specifically, it adds a provision to the tax code stating that overtime compensation paid in accordance with §21-5C-3 (the state's overtime requirements) is not subject to income tax. This change directly affects workers who receive legally mandated overtime pay from their employers. The bill does not alter overtime work rules but changes how that specific income is taxed. It applies only to overtime covered by current state law, not all overtime earnings.

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2025

Committee Review

Floor Vote

Governor

Introduced Feb 26, 2025 Last action Mar 11, 2025

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What changed between versions

Introduced Version → Committee Substitute · 5 edits

MODERATE

The bill text was updated from an introduced version to a committee substitute version, incorporating changes recommended by the Senate Committee on Workforce. The core policy remains the same: exempting overtime pay from West Virginia personal income tax. The main changes involve formatting, navigation elements, and clarifying the bill's sponsor information and reporting date.

TECHNICAL

The bill title was updated from 'Overtime pay exempt' to 'Overtime compensation exempt' for more precise legal terminology.

The explanatory note was updated to match the revised title language, changing 'overtime pay' to 'overtime compensation'.

Committee substitute information was added, identifying the bill as reported by Senators Maynard, Rose, Rucker, and Hart on March 11, 2025, from the Committee on Workforce.

Original introduction date (February 26, 2025) and referral information were removed as the bill progressed through the legislative process.

Additional website navigation elements and footer information were added, reflecting the bill's current status in the legislative workflow.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 11, 2025

Committee

To Finance

upper

Mar 11, 2025

Upper · Passed

Committee substitute reported, but first to Finance

upper

Feb 26, 2025

Introduced

Introduced in Senate

upper

1 primary · 4 co-sponsors