HB5030

West Virginia HB5030 amends tax code to exempt certain law enforcement pension benefits from state income tax.

West Virginia HB5030 modifies the state's personal income tax code to exempt certain law enforcement pension benefits from state income tax. Specifically, the bill includes Division of Natural Resources police, deputy sheriffs, full-time firefighters, and municipal police officers in the class of law-enforcement officers whose pensions are exempt from income taxation. The bill also adjusts the federal adjusted gross income for these officers when determining their West Virginia taxable income. The changes apply retroactively to taxable years beginning after December 31, 2023.