This bill proposes the addition of a new section, 11-21-12o, to the Code of West Virginia, 1931, which aims to exempt the salaries of first responders from state personal income tax. The bill defines first responders to include law-enforcement officers, firefighters who are members of paid fire departments, correctional officers, and emergency medical services personnel.

The intent of the legislation is to provide financial relief to these essential workers by ensuring that their salaries are not subject to state income tax, thereby recognizing their service and contributions to public safety. The bill does not include any deletions from existing law but introduces specific exemptions for the defined categories of first responders.

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