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Bill > HB2980
WV HB2980
WV HB2980Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments
summary
Introduced
02/26/2025
02/26/2025
In Committee
02/26/2025
02/26/2025
Crossed Over
Passed
Dead
04/12/2025
04/12/2025
Introduced Session
2025 Regular Session
Bill Summary
The purpose of this bill relates to pension benefits which are exempt from income taxation. The bill adds Division of Natural Resources police, deputy sheriffs, full-time firefighters, and municipal police officers into the class of law-enforcement officers exempted.
AI Summary
This bill modifies West Virginia's state income tax law to expand tax exemptions for certain law enforcement pension benefits. Specifically, the bill adds police officers retired from the Division of Natural Resources (including those formerly classified as conservation officers), deputy sheriffs, full-time firefighters, and municipal police officers to the list of law enforcement personnel who can receive a tax exemption for their pension benefits under the West Virginia Public Employees Retirement System. This means that these specific categories of retired law enforcement professionals will now be able to exclude their pension payments from their state taxable income, similar to existing exemptions for other law enforcement retirement systems in the state. The bill also makes a minor technical correction to the effective date language, changing the year from 2024 to 2025. By providing this tax benefit, the legislation aims to offer financial support and recognition to law enforcement professionals who have served their communities throughout their careers.
Committee Categories
Justice
Sponsors (2)
Last Action
To House Judiciary (on 02/26/2025)
bill text
bill summary
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bill summary
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bill summary
Document Type | Source Location |
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State Bill Page | http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=2980&year=2025&sessiontype=RS&btype=bill |
BillText | http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb2980%20intr.htm&yr=2025&sesstype=RS&i=2980 |
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