Overtime Work/PIT Exemption

What it does

The legislature's own summary of the bill, or its official long title.

This Act exempts from State income tax any income received by a full-time hourly wage-paid employee for overtime work performed in excess of 40 hours in a week. This exemption applies for taxable years beginning on January 1, 2026, and ending before January 1, 2028. This Act also requires each employer to provide information to the Division of Revenue about the total amount of overtime provided to full-time hourly wage-paid employees and the number of employees to whom overtime was paid in taxable years beginning January 1, 2025.

Every action

2 steps, oldest first, as the legislature records them.

1. Apr 17, 2025CommitteeIntroduced and Assigned to Revenue & Finance Committee in House · House Revenue & Finance
2. May 22, 2025HouseNot Worked in Committee

Roll calls

No recorded votes on this bill yet.

Sponsors

The member who introduced it, joined by 4 cosponsors: 4 Republicans.

• BW Bryan W. ShupeR Primary sponsor · District 36
• EB Eric BucksonR Joint sponsor · District 16