WV HB2980

Exempts pension benefits from West Virginia state income tax for Division of Natural Resources police officers (including those formerly classified as conservation officers), deputy sheriffs, full-time firefighters, and municipal police officers who retire through the West Virginia Public Employees Retirement System

Adds these law enforcement categories to the existing tax exemption already available to retirees from West Virginia State Police, municipal police, and firefighter retirement systems

Removes language from the Natural Resources code that previously excluded natural resources police officers from the pension tax exemption provisions

Changes apply retroactively to taxable years beginning after December 31, 2025