WEST virginia legislature
2022 regular session
Introduced
House Bill 4762
By Delegate Hott
[Introduced February 15, 2022; Referred to the Committee on Finance]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-12n, relating to allowing a personal income tax exemption for first Responders.
Be it enacted by the Legislature of West Virginia:
Article 21. Personal income tax.
§11-21-12n. Salaries of first responders, correctional officers, etc. exempt.
Salaries received by first responders are exempt from the tax imposed by this article. First responders include:
(1) Law enforcement officers, as defined in §30-29-1 of this code;
(2) Firefighters, who are members of paid fire departments, as provided for in §8-15-1 et seq. of this code;
(3) Correctional officers, as provided for in §15A-3-10 of this code; and
(4) Emergency medical services personnel as provided for in §16-4C-1 et seq. of this code.
NOTE: The purpose of this bill is to exempt, from state income tax, salaries of law enforcement officers, firefighters, EMS workers, and correctional officers.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.