Exempt wages, tips, salaries, benefits and gifts from all forms of taxation both federal and state.

Exempt wages, tips, salaries, benefits and gifts from all forms of taxation both federal and state. Any income earned individually and paid by the hour or given from one individual to another in the course of employment or the trade of labor for money as long as the income is not self employment. Includes wages, labor, tips, bonuses, tips paid by the hour, by salary or as a benefit in exchange for an individuals personal labor. Does not include capital gains, interest, profit, or any business related revenue, income or exchange.