To provide an exemption of taxes on income derived from tips

HB 4713 exempts cash tips received by workers from West Virginia's personal income tax. This directly affects service industry employees, such as servers and bartenders, who earn cash tips. The bill adds a new section to the state tax code (§11-21-12o) stating that cash tips from any source are not subject to income tax. The change applies only to cash tips, not digital or non-cash tip payments.