H. B. 2434
(By Delegates Ennis, Swartzmiller, Shaver,
Varner and Cann)
[Introduced January 13, 2010; referred to the
Committee on Veterans' Affairs and Homeland then
Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-21-12i, relating
to the personal income tax; specifying that income derived
from federal military or federal police pensions that have
been converted to federal civil service system pensions is
treated as federal military or federal police pensions for
purposes of the modifications to federal adjusted gross income
set forth in article twenty-one, chapter eleven of the code.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §11-21-12i, to read as
follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12i. Income derived from military or federal police
pensions converted to federal civil service system pensions.
(a) For taxable years beginning after December 31, 2009,
retirement income originally available under a federal military or
federal police retirement system pension, but which pension has
been converted into a federal civil service system pension or
annuity pursuant to a lawful conversion thereof as allowed under
federal law, is treated as military retirement income or federal
police income, as applicable, for purposes of the modifications
authorized under this article for military and federal police
retirement benefits.
(b) For purposes of this section:
(1) The term "federal military retirement system pension
system" means any retirement pension system designed for payment of
any form of military retirement income, including retirement income
paid to regular Armed Forces, Reserves and National Guard, and
including any survivorship annuities derived therefrom.
(2) The term "federal police officer" means and includes any
individual who is required to carry a firearm in the day-to-day
performance of his or her duty and who is a police officer,
criminal investigator, special agent, uniformed police officer,
federal marshall, air marshall, postal inspector or customs
inspector of the following federal agencies or instrumentalities:
The Air Force Office of Special Investigations; Alcohol, Tobacco,
Firearms and Explosives; Border Patrol; Drug Enforcement Administration; Customs and Border Protection; Immigration and
Customs Enforcement; Internal Revenue Service; Marshals Service,
Capitol Police; Department of Homeland Security; Pentagon Force
Protection Agency; Naval Criminal Investigative Service; Central
Intelligence Agency; Coast Guard; Defense Criminal Investigative
Services; Department of State; Drug Enforcement Administration;
Environmental Protection Agency; Federal Bureau of Investigation;
Federal Protective Service; Fish and Wildlife Service; Postal
Service; Transportation Security Administration; U.S. Mint; or
Department of the Treasury.
(3) The term "federal police retirement system pension" means
a pension paid to a federal police officer as defined in this
section.
NOTE: The purpose of this bill is to amend the West Virginia
personal income tax to give retirement income derived from military
pensions and from federal police pensions that have been converted
into federal civil service pensions the same treatment that such
income would have received if it had remained military retirement
system income or federal police retirement system income.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
Email
Webmaster | © 2024 West Virginia Legislature **
