WEST VIRGINIA LEGISLATURE

2026 REGULAR SESSION

Introduced

House Bill 5654

By Delegate Pinson

[Introduced February 17, 2026; referred to the Committee on Finance]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding 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:

ARTICLE 21. PERSONAL INCOME TAX.

§11-21-12o. Retirement benefits of member Division of Natural Resources Police Officers exempt.

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.