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WV HB4665

Bill

Official Source

Status

Introduced

1/21/2026

Primary Sponsor

Kathie Crouse

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Expands West Virginia's personal income tax exemption for retirement income to include out-of-state law enforcement officers and first responders, not just those who served in West Virginia systems
  • Defines eligible law enforcement officers broadly to include municipal police, state police, deputy sheriffs, correctional officers, FBI agents, probation officers, K-9 officers, SWAT operators, and dozens of other positions
  • Defines first responders to include firefighters, paramedics, police, and emergency medical technicians (EMTs)
  • Extends eligibility to federal retirees including nuclear materials couriers and air traffic controllers who can document their service using Federal Form RI 20-124
  • Requires the West Virginia Tax Division to verify eligibility through 1099-R forms, create a storage system for verified information, and eliminate the need for re-verification on future tax returns

Legislative Description

Relating to pension income of retired law enforcement officers and first responders

Taxation

Last Action

To House Finance

1/21/2026

Committee Referrals

Finance1/21/2026

Full Bill Text

No bill text available