This bill amends the West Virginia Code to expand income tax exemptions for certain pension benefits, specifically including police officers from the Division of Natural Resources, deputy sheriffs, full-time firefighters, and municipal police officers in the category of law-enforcement officers whose retirement benefits are exempt from state income taxation. The bill inserts language that broadens the definition of eligible law-enforcement officers, allowing their retirement income to be treated similarly to that of other law-enforcement personnel already covered under the exemption. Additionally, it ensures that the first $2,000 of benefits received from the West Virginia Public Employees Retirement System, as well as those from the newly included categories, are exempt from state income tax.

Moreover, the bill 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 also changes the title of full-time law enforcement officers employed by the Division of Natural Resources from "conservation officers" to "natural resources police officers" effective after June 30, 2010. The bill includes a provision that exempts the pensions of the newly included officers from income taxation and deletes a specific provision regarding pension applicability, thereby streamlining the legal framework surrounding these officers' benefits.

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