This bill amends the West Virginia Code to expand income tax exemptions for pension benefits to include police officers from the Division of Natural Resources, deputy sheriffs, full-time firefighters, and municipal police officers. Specifically, it modifies Section 11-21-12 to ensure these additional law enforcement personnel receive the same tax exemptions as existing law enforcement officers. The bill also revises Section 20-7-1 to enhance the law enforcement capabilities of the Division of Natural Resources by allowing for the appointment of emergency and special natural resources police officers, thereby addressing law enforcement needs more effectively.

Additionally, the bill outlines the powers and duties of special natural resources police officers, who must be full-time civil service personnel with required training, and grants the chief natural resources police officer the authority to revoke their appointments. It establishes that these officers will receive a biweekly subsistence allowance for expenses incurred during their duties, although this does not apply to special or emergency officers. The bill also changes the title of full-time law enforcement officers in the Division of Natural Resources from "conservation officers" to "natural resources police officers" and removes a previous provision that exempted certain pension benefits from income taxation, thereby including the specified personnel in the class of law enforcement officers eligible for pension tax exemptions.

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