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HB 4347

To remove income tax from overtime work

2026 Regular Session Introduced by Sarah Drennan and 4 co-sponsors

HB 4347 eliminates West Virginia state income tax on overtime wages, increasing take-home pay for eligible workers but reducing state revenue without specified offsetting measures.

To House Finance
#taxation
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WeVote Research Nonpartisan
Bill Summary · HB 4347

Legislative bill overview

HB 4347 would eliminate state income tax on overtime earnings in West Virginia, allowing workers to keep all compensation earned above their regular 40-hour workweek threshold. The bill has been introduced and referred to the House Finance Committee for consideration.

Why is this important

Overtime work already exists in a complex tax environment where federal taxes still apply. This proposal directly affects working families' take-home pay and state revenue—potentially reducing funds for public services while providing tax relief concentrated on workers who work extended hours. The real-world impact depends heavily on how many West Virginians work overtime and the state's current budget constraints.

Potential points of contention

  • State revenue impact: Removing a tax category reduces state general revenue; legislators will debate whether services must be cut, taxes raised elsewhere, or if economic growth would offset losses
  • Equity concerns: Tax benefits accrue primarily to workers in industries with available overtime (manufacturing, healthcare, construction), potentially creating unequal relief across different job sectors
  • Implementation complexity: Defining what qualifies as overtime, preventing wage manipulation by employers, and administering the exemption creates enforcement challenges for the state tax system

Compiled from official sources — confirm details with the bill’s official record.

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