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WV HB4513

Bill

Status

Introduced

1/19/2026

Primary Sponsor

Eric Brooks

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • 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 retired through the West Virginia Public Employees Retirement System

  • Adds these law enforcement categories to the existing tax exemption that already applies to pensions from West Virginia Police, Firemen's Retirement System, State Police Retirement System, and Deputy Sheriff Retirement System

  • Removes a provision that specifically excluded natural resources police officers' PERS pensions from the tax exemption

  • Applies retroactively to taxable years beginning after December 31, 2025

  • Introduced January 19, 2026, by Delegates Brooks, Martin, Pritt, and Green, and referred to the House Finance Committee

Legislative Description

Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments

Natural Resources

Last Action

To House Finance

1/19/2026

Committee Referrals

Finance1/19/2026

Full Bill Text

No bill text available