WV HB2946

Exempts retirement income received by retired West Virginia campus police officers from state personal income tax for income received after July 1, 2025

Applies to retirement income from any retirement system, including qualified plans under section 401 of the Internal Revenue Code sponsored by institutions of higher education

Includes survivorship annuities derived from campus police retirement programs in the tax exemption

Retroactively applies the changes to taxable years beginning after December 31, 2024

Adds campus police retirement income to the list of law enforcement retirement benefits already exempt from state income tax, which includes West Virginia police, Firemen's Retirement System, State Police, and Deputy Sheriff retirement systems