This bill amends the West Virginia Code to expand income tax exemptions for 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 new legal language inserted into the law broadens the definition of eligible law-enforcement officers, allowing their pension income to be treated similarly to that of currently exempted officers. Additionally, the bill specifies that retirement income from the West Virginia Public Employees Retirement System is exempt from state income tax for these newly included officers, aiming to provide equitable tax treatment for public safety personnel.

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 these officers from income taxation, thereby expanding the class of law enforcement officers eligible for this tax exemption, while deleting a specific provision regarding pension applicability to streamline the legal framework surrounding their benefits.

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