This bill amends the West Virginia Code to provide tax exemptions for pension benefits of certain law enforcement personnel, specifically expanding the definition of exempted officers to include those from the Division of Natural Resources, deputy sheriffs, full-time firefighters, and municipal police officers. It specifies that retirement income from the West Virginia Public Employees Retirement System is exempt for police officers retired from the Division of Natural Resources, including those previously classified as conservation officers. Additionally, the bill modifies tax provisions related to residents' adjusted gross income, particularly concerning retirement benefits for law enforcement officers, and establishes a timeline for implementation, with some provisions retroactive to taxable years beginning after December 31, 2025.

The legislation also outlines the powers and duties of special natural resources police officers appointed by the Director of the Division of Forestry, granting them the same powers as full-time natural resources police officers. It allows for the revocation of appointments by the chief natural resources police officer and mandates a biweekly subsistence allowance for these officers. Furthermore, the bill changes the title of full-time law enforcement officers in the Division of Natural Resources from "conservation officers" to "natural resources police officers" effective after June 30, 2010, and deletes a specific provision regarding pension applicability, thereby streamlining the legal framework for these officers' benefits.

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