This bill proposes to amend the Code of West Virginia by adding a new section, 11-21-12o, which specifically exempts retirement benefits received by Division of Natural Resources Police Officers from personal income tax. The new legal language clarifies that these retirement benefits, as defined under section 20-18-1 et seq., will not be subject to the tax imposed by the personal income tax article.

The intent of the bill is to provide financial relief to retired Natural Resources Police Officers by ensuring that their retirement benefits are not taxed, thereby enhancing their financial security in retirement. This legislative change aims to recognize the service of these officers and support them in their post-service years.

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