WV HB3468

Expands the state income tax exemption for retirement pension benefits to include Division of Natural Resources police officers (including those formerly classified as conservation officers), deputy sheriffs, full-time firefighters, and municipal police officers

These newly included law enforcement personnel would receive the same pension tax exemption currently available to West Virginia State Police, municipal police under state police retirement systems, and firefighters under the state Firemen's Retirement System

Removes a provision that specifically excluded Division of Natural Resources police officers participating in the Public Employees Retirement System from the law enforcement pension tax exemption

Changes apply retroactively to taxable years beginning after December 31, 2024