This bill proposes an amendment to the Code of West Virginia by adding a new section, 11-21-12o, which aims to exempt retirement benefits received by Division of Natural Resources Police Officers from personal income tax. The specific language inserted into the law states that retirement benefits received under the relevant section (20-18-1 et seq.) will not be subject to the personal income tax imposed by the state.

The intent of this legislation is to provide financial relief to retired officers of the Division of Natural Resources, recognizing their service and potentially encouraging retention and recruitment within the police force. By exempting these retirement benefits from taxation, the bill seeks to enhance the overall compensation package for these officers after their retirement.

Statutes affected:
Introduced Version: 11-21-12o