The proposed bill, known as the "EMS Retirement Equity, Tax Relief, and Workforce Support Act," seeks to enhance the retirement benefits and financial security of Emergency Medical Services (EMS) personnel in West Virginia. Key provisions include a new method for calculating retirement benefits based on the five highest earning years of service, replacing the previous calculation methods. The bill also exempts EMSRS pension income from state personal income tax, allowing retired personnel to retain their full benefits. Additionally, it removes the annual work limitation of 1,040 hours for retired EMS personnel returning to service in designated areas of need, thereby encouraging workforce participation in critical regions.

Furthermore, the bill introduces new legal language defining "final average salary" as the average of the highest annual compensation received during any five years of credited service. It mandates that the Board of Trustees of the West Virginia Emergency Medical Services Retirement System adopt necessary rules to implement these changes retroactively for all active members as of July 1, 2026. The bill also addresses the issue of double death benefits for surviving spouses, allowing them to receive only the higher benefit from deceased members. Overall, the legislation aims to provide tax relief and improved retirement security for EMS personnel while addressing workforce shortages in essential areas.

Statutes affected:
Introduced Version: 11-21-12, 16-5V-25, 16-5V-27, 16-5EE-1, 16-5EE-2, 16-5EE-3, 16-5EE-4