WV HB2590

Exempts law enforcement officers who are members of municipal paid police departments, county sheriff's offices, or the West Virginia State Police from state personal income tax on all income earned

Exempts personal property owned by qualifying law enforcement officers from personal property taxation

Adds law enforcement officers to the existing list of property tax exemptions in §11-3-9, which includes government property, religious institutions, charities, and educational facilities

Creates a new modification reducing federal adjusted gross income for qualifying officers when calculating West Virginia adjusted gross income

Effective date for the income tax exemption is taxable years beginning after December 31, 2026