WEST VIRGINIA LEGISLATURE
2025 REGULAR SESSION
Introduced
House Bill 2538
By Delegates Brooks, Green, Foggin, McCormick, Masters, Kump, and Anders
[Introduced February 18, 2025; referred to the Committee on Finance]
FISCAL NOTE
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-12o, relating to exempting retirement benefits received by Division of Natural Resources Police Officers from personal income tax.
Be it enacted by the Legislature of West Virginia:
Retirement benefits received by Natural Resources Police Officers under §20-18-1 et seq. shall be exempt from the tax imposed by this article.
NOTE: The purpose of this bill is to exempt retirement benefits received by Natural Resources Police Officers from West Virginia personal income tax.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.