Bill > HB4665

This bill expands West Virginia's tax code to allow retired law enforcement officers and first responders, including those who worked out-of-state, to reduce their state taxable income by subtracting certain pension income. Previously, this tax reduction was more limited. The bill clarifies that "Law Enforcement Officers" includes a broad range of positions such as municipal police officers, state troopers, deputy sheriffs, correctional officers, and federal agents, while "First Responders" encompasses firefighters, paramedics, and emergency medical technicians (EMTs). It also extends this benefit to retirees like Nuclear Materials Couriers and Air Traffic Controllers, provided they can demonstrate their work was in a similar capacity. To qualify, retirees must submit their pension information (Form 1099-R) with their tax return, and the West Virginia Tax Division may request additional documentation, though they will attempt to verify eligibility first and will maintain records to avoid repeated verification for future tax years.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=4665&year=2026&sessiontype=RS&btype=bill