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Bill > HB5030
WV HB5030
WV HB5030Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments
summary
Introduced
02/02/2026
02/02/2026
In Committee
02/02/2026
02/02/2026
Crossed Over
Passed
Dead
Introduced Session
2026 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 amends West Virginia tax law to allow certain law enforcement pension benefit payments to be adjusted from federal adjusted gross income, meaning they can be subtracted from taxable income, thus reducing the tax burden. Specifically, it expands the group of law enforcement officers whose pension benefits are exempt from state income tax to include police officers retired from the Division of Natural Resources (including former conservation officers), deputy sheriffs, full-time firefighters, and municipal police officers, when these benefits are paid through the West Virginia Public Employees Retirement System. This change aims to provide tax relief to these public servants by aligning their retirement income treatment with other previously exempted law enforcement pensions.
Committee Categories
Budget and Finance
Sponsors (11)
Keith Marple (R)*,
Bill Anderson (R),
Roy Cooper (R),
Lori Dittman (R),
Bob Fehrenbacher (R),
Walter Hall (R),
Scot Heckert (R),
Mike Hite (R),
John Paul Hott (R),
Matthew Rohrbach (R),
Chris Toney (R),
Last Action
To House Finance (on 02/02/2026)
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=5030&year=2026&sessiontype=RS&btype=bill |
| Fiscal Note - Tax & Revenue Department, WV State | http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=954758272 |
| BillText | http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb5030%20intr.htm&yr=2026&sesstype=RS&i=5030 |
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