This bill amends West Virginia Code §11-21-12 to exempt all first responders from income taxation on their pension benefits, including those who retire to West Virginia. The bill specifically modifies the existing language regarding retirement income received in the form of pensions and annuities, replacing the previous designation of "West Virginia police, West Virginia Firemens Retirement System" with a more general reference to "Police, Firemens Retirement System" and other related funds. This change broadens the scope of the exemption to include all first responders, ensuring they are not taxed on their retirement benefits.

Additionally, the bill maintains existing provisions for other retirement income modifications, such as military retirement income and social security benefits, while introducing the new exemption for first responders. The intent of the legislation is to provide financial relief to those who have served in emergency response roles, recognizing their contributions to public safety and welfare.

Statutes affected:
Introduced Version: 11-21-12