West Virginia bill to exempt pension benefits from income tax for certain law enforcement personnel.

West Virginia HB4513 amends the state tax code to exempt pension benefits from income tax for Division of Natural Resources police officers, deputy sheriffs, full-time firefighters, and municipal police officers. The bill modifies the federal adjusted gross income for these groups by adding or subtracting specific items, such as interest income, social security benefits, and military retirement income. The changes apply to taxable years beginning on or after specified dates, with some retroactive provisions.

West Virginia bill to exempt pension benefits from income tax for certain law enforcement personnel.

West Virginia HB4513 amends the state tax code to exempt pension benefits from income tax for Division of Natural Resources police officers, deputy sheriffs, full-time firefighters, and municipal police officers. The bill modifies the federal adjusted gross income for these groups by adding or subtracting specific items, such as interest income, social security benefits, and military retirement income. The changes apply to taxable years beginning on or after specified dates, with some retroactive provisions.