This bill amends the West Virginia Code to enhance pension benefits for law enforcement personnel by exempting certain retirement income from state income tax. Specifically, it expands the eligibility for this exemption to include police officers from the Division of Natural Resources, deputy sheriffs, full-time firefighters, and municipal police officers. The new legal language specifies that retirement income received under the West Virginia Public Employees Retirement System will be exempt from state income tax for these officers. Additionally, the bill includes a retroactive application of these changes to taxable years beginning after December 31, 2025.

The bill also outlines the powers and duties of special natural resources police officers, who are appointed by the Director of the Division of Forestry and have jurisdiction limited to their assigned areas. It establishes that these officers possess the same powers as full-time natural resources police officers and can be appointed or revoked by the Director. Furthermore, the bill changes the terminology from conservation officers to natural resources police officers, effective after June 30, 2010, and includes provisions for a biweekly subsistence allowance for natural resources police officers while performing their duties, although this does not apply to special or emergency officers. The deletion of specific language regarding pension provisions indicates a shift in how these benefits are treated under the law, aligning them with other law enforcement officers exempted from income tax.

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