This bill proposes the creation of a new section in the West Virginia Code, specifically 11-21-12o, which aims to provide a tax modification for individuals employed as law-enforcement officers or law-enforcement officials in the state. The bill stipulates that for taxable years beginning after December 31, 2025, income earned from such employment will be authorized as a modification that reduces federal adjusted gross income for state income tax purposes. This modification is applicable only to the extent that the income is included in the federal adjusted gross income for the taxable year in which it is received.

Additionally, the bill defines the terms "law-enforcement officer" and "law-enforcement official" by referencing their definitions in another section of the West Virginia Code. The overarching goal of this legislation is to exempt all income derived from law enforcement employment in West Virginia from state income tax, thereby providing financial relief to those serving in these roles.

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