HB 2190 Summary

• Modifies retirement income exemptions for individuals receiving benefits from government pension plans and certain retirement plans or sources effective January 1, 2026.

• Increases the exemption for retirement benefits from the civil service of the United States from $10,000 to $40,000 for the 2026 tax year and all subsequent tax years.

• Increases the exemption for retirement benefits from government pension plans (OPERS, Teachers' Retirement System, law enforcement, firefighters, police, county and municipal systems, etc.) from $10,000 to $40,000 for the 2026 tax year and all subsequent tax years.

• Adjusts combined exemption limitations so individuals claiming exemptions under multiple retirement benefit categories cannot exceed $40,000 total for the 2026 tax year and beyond (previously $10,000 for 2006).