WV SB109

Creates the "Neighborhood Assistance and Rejuvenation Compact Act" to provide monetary rewards to West Virginia residents who provide credible information to State Police leading to arrests or convictions for drug trafficking offenses

Establishes a one-cent excise tax on each purchase of opioid antagonists (such as naloxone), opioid antagonist kits, and fentanyl test strips to fund the rewards program, with non-profit organizations exempt from the tax

Places the program under West Virginia State Police administration with the Secretary of Homeland Security having jurisdiction to approve rewards and allows up to 10% of fund balance for administrative costs

Requires anonymous reporting procedures to protect informants' identities, and excludes paid informants and law enforcement employees from eligibility

Exempts rewards from state personal income tax and from execution, attachment, or garnishment except by the State of West Virginia