This bill proposes an amendment to the Code of West Virginia by adding a new section, 11-21-12o, which aims to exempt retirement benefits received by Division of Natural Resources Police Officers from personal income tax. The specific language inserted into the law states that retirement benefits received under the relevant section (20-18-1 et seq.) will not be subject to the personal income tax imposed by the state.

The intent of this legislation is to provide financial relief to retired Natural Resources Police Officers by ensuring that their retirement benefits are not taxed, thereby enhancing their financial security in retirement. This amendment reflects a recognition of the service provided by these officers and aims to support them in their post-service years.

Statutes affected:
Introduced Version: 11-21-12o