Bill > SB657

This bill amends West Virginia's tax code to exempt retirement income for campus police officers from personal income tax, starting after July 1, 2025. Specifically, the bill adds a new provision to the state's tax regulations that allows retired West Virginia campus police officers to exclude their retirement income from state income tax calculations, including any retirement income from qualified retirement plans sponsored by higher education institutions and any survivorship annuities. The exemption applies to retirement income to the extent it is included in federal gross income for tax purposes. This means that campus police officers who retire after July 1, 2025, will be able to receive their retirement benefits without paying West Virginia state income tax on those earnings. The bill is part of a broader set of tax modifications in the state that provide tax relief for specific groups of retirees, such as military personnel and public employees, and aims to make West Virginia more financially attractive to campus law enforcement professionals.

Labor and Employment

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=657&year=2025&sessiontype=RS&btype=bill