West Virginia SB5 exempts retirement income of campus police officers from personal income tax after July 1, 2026.

West Virginia SB5 amends the state's personal income tax code to exempt retirement income of campus police officers from personal income tax after July 1, 2026. This includes any survivorship annuities received by retired campus police officers. The bill modifies the West Virginia adjusted gross income to exclude these retirement incomes when determining taxable income subject to state tax. The changes apply retroactively to taxable years beginning after December 31, 2025.

West Virginia SB5 exempts retirement income of campus police officers from personal income tax after July 1, 2026.

West Virginia SB5 amends the state's personal income tax code to exempt retirement income of campus police officers from personal income tax after July 1, 2026. This includes any survivorship annuities received by retired campus police officers. The bill modifies the West Virginia adjusted gross income to exclude these retirement incomes when determining taxable income subject to state tax. The changes apply retroactively to taxable years beginning after December 31, 2025.