Eliminating capital gains tax on gold, silver, and cryptocurrency

This bill exempts capital gains from gold, silver, and cryptocurrency transactions from West Virginia's personal income tax. It directly affects residents who sell these assets at a profit, as the state would no longer tax the gain. The key provision removes net capital gains from "precious metal bullion" (like gold/silver coins/bars) and "cryptocurrency" from taxable income under the state's tax code. This creates a specific tax exemption for these assets, distinct from other investment gains. The policy change would apply to all West Virginia taxpayers with qualifying gains, effective upon enactment.