This bill proposes amendments to the West Virginia Code, specifically targeting the income tax treatment of pensions for municipal law enforcement officers. It seeks to exempt pensions paid through the Public Employees Retirement System (PERS) from state income taxes. The bill introduces new provisions that clarify eligibility for this tax exemption, requiring retired law enforcement officers to verify their employment history through a certification form created by the PERS. This form must include proof of their status as municipal police officers and can include various forms of documentation such as separation letters, certification numbers, or retirement certificates.

Additionally, the bill modifies existing language regarding retirement benefits, specifically removing references to certain retirement systems while adding the PERS for local law enforcement officers. The effective date for these changes is set to apply retroactively to taxable years beginning after December 31, 2025. Overall, the bill aims to provide financial relief to retired municipal law enforcement officers by exempting their pensions from state income tax, thereby enhancing their retirement benefits.

Statutes affected:
Introduced Version: 11-21-12