Bill > HB5560

This bill amends West Virginia's tax code to exempt retirement income received by former local law enforcement officers, including municipal police officers, full-time firefighters, and those formerly classified as deputy sheriffs, from state income taxes. Specifically, it modifies the section of law that defines West Virginia adjusted gross income by adding a provision that allows for the subtraction of retirement benefits from the Public Employees Retirement System (PERS) if they are paid to these specific local law enforcement officers, provided they can verify their employment history through documentation such as a separation letter, professional standards certification, or proof of classification on a W-2 or payroll record. This exemption is intended to provide tax relief to these retired public servants.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=5560&year=2026&sessiontype=RS&btype=bill