This bill amends sections 11-21-12 and 20-7-1 of the West Virginia Code to provide tax exemptions and benefits specifically for certain law enforcement officers. It introduces a provision that exempts pension benefits from income taxation for retired police officers from the Division of Natural Resources, as well as those formerly classified as conservation officers, deputy sheriffs, full-time firefighters, and municipal police officers. The bill expands the scope of eligible personnel by including retirement income received in the form of pensions and annuities from the West Virginia Public Employees Retirement System in this exemption. Additionally, it modifies the tax code to improve the understanding of adjusted gross income for residents, particularly concerning retirement benefits, and allows for a gradual increase in the percentage of social security benefits that can be deducted from federal adjusted gross income, ultimately reaching full exemption by 2026.

Furthermore, the bill clarifies the roles and responsibilities of special natural resources police officers within the Division of Forestry, aligning their powers with those of full-time salaried officers. It grants the Director of the Division of Forestry the authority to appoint and revoke these special officers, who must be full-time civil service personnel that have completed the required training. The bill also allows the chief natural resources police officer to revoke appointments of emergency or special officers and outlines jurisdiction and assignment details for all natural resources police officers, including provisions for expense reimbursements for duties performed outside their primary assignment area. Additionally, it updates terminology by changing references from "conservation officer" to "natural resources police officer" and removes a specific provision regarding pension applicability to ensure that these officers receive the intended tax benefits.

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