H. B. 2103

(By Delegates Kuhn, Yeager, Azinger,
Seacrist and Henderson)
[Introduced February 14, 1997; referred to the
Committee on Pensions and Retirement then Finance.]

A BILL to amend article one-f, chapter fifteen of the code of West Virginia, one thousand nine hundred thirty-one, as amended, by adding thereto a new section designated section ten, relating to exempting from state income taxation the military pensions of hazardous military duty classified retired veterans.

Be it enacted by the Legislature of West Virginia:
That article one-f, chapter fifteen of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended by adding thereto a new section, designated section ten, to read as follows:

ARTICLE 1F. PRIVILEGES AND PROHIBITIONS.

§15-1F-10. Exemption from state income taxation.

Any military pension of an honorably discharged retired state resident veteran who has served not less than nineteen years, six months, one day in any branch of the armed services of the United States, any part of which was classified as hazardous military duty, is exempt from state income taxation.

NOTE: The purpose of this bill is to exempt from state income taxation the military pensions of hazardous military duty classified retired veterans.

This section is new; therefore, strike-throughs and underscoring have been omitted.