WV HB3103

Creates a new personal income tax exemption for retirees who move to West Virginia from out of state, covering retirement income received as pensions, annuities, IRAs, and investment dividends and interest

Eligibility requires that the person have no earned income and had not lived in West Virginia for one year immediately preceding their move into the state

The exemption applies retroactively to taxable years beginning after December 31, 2024

Amends §11-21-12 of the West Virginia Code governing modifications to adjusted gross income for state personal income tax purposes