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WV SB5
WV SB5Exempting WV campus police officer retirement income from personal income tax after specified date
summary
Introduced
01/14/2026
01/14/2026
In Committee
01/14/2026
01/14/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
The purpose of this bill is to exempt from personal income tax West Virginia campus police officer retirement income, after July 1, 2026, including any survivorship annuities, to the extent included in gross income for federal income tax purposes for the taxable year.
AI Summary
This bill amends West Virginia law to exempt retirement income received by retired West Virginia campus police officers from personal income tax, starting with taxable years after July 1, 2026. This exemption applies to retirement income from any retirement system, including those sponsored by institutions of higher education that are qualified under Section 401 of the Internal Revenue Code, and also covers any survivorship annuities derived from these programs, to the extent that this income is included in their federal adjusted gross income for tax purposes. This change is being made to modify the state's adjusted gross income calculation, which is based on federal adjusted gross income with specific additions and subtractions.
Committee Categories
Labor and Employment
Sponsors (8)
Mike Oliverio (R)*,
Trenton Barnhart (R),
Charles Clements (R),
Vince Deeds (R),
Joseph Garcia (D),
Bill Hamilton (R),
Mike Woelfel (D),
Jack Woodrum (R),
Last Action
To Pensions (on 01/14/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=5&year=2026&sessiontype=RS&btype=bill |
| Fiscal Note - Tax & Revenue Department, WV State | http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=944820858 |
| BillText | http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb5%20intr.htm&yr=2026&sesstype=RS&i=5 |
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