This bill proposes the creation of a new section, 11-21-12o, in the Code of West Virginia, which aims to provide a tax modification for individuals employed as law-enforcement officers or law-enforcement officials. Specifically, it allows taxpayers to subtract their income derived from such employment from their federal adjusted gross income for state income tax purposes, effective for taxable years beginning after December 31, 2025. This modification is applicable only to the income that is included in the federal adjusted gross income for the taxable year in which it is received.

Additionally, the bill defines "law-enforcement officer" and "law-enforcement official" by referencing existing definitions in the code. The overall intent of the legislation is to exempt all income earned by these professionals from state income tax, thereby providing financial relief to law enforcement personnel in West Virginia.

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