This bill amends sections 11-21-12 and 20-7-1 of the West Virginia Code to extend income tax exemptions on pension benefits to a broader class of law enforcement officers, specifically including police officers from the Division of Natural Resources, deputy sheriffs, full-time firefighters, and municipal police officers. The bill clarifies that retirement income from the West Virginia Public Employees Retirement System is exempt from state income tax for these officers, including those previously classified as conservation officers. Additionally, it updates the taxation of social security benefits, allowing for a gradual increase in the percentage of benefits that can be deducted from federal adjusted gross income, ultimately reaching a 100% deduction by 2026.

Moreover, the bill outlines the roles and responsibilities of special natural resources police officers appointed by the Director of the Division of Forestry, who must be full-time civil service personnel with required training. It grants the chief natural resources police officer the authority to revoke appointments of emergency or special officers and mandates that officers can be assigned duties as necessary. The bill also specifies that natural resources police officers will receive a biweekly subsistence allowance for expenses incurred while performing their duties, although this does not apply to special or emergency officers. Additionally, it changes the title of full-time law enforcement officers employed by the Division of Natural Resources from "conservation officers" to "natural resources police officers" and removes a previous provision exempting certain pension benefits from income taxation.

Statutes affected:
Introduced Version: 11-21-12, 20-7-1