WV HB5030

Expands West Virginia's state income tax exemption for law enforcement pension benefits to include Division of Natural Resources police officers (including former conservation officers), deputy sheriffs, full-time firefighters, and municipal police officers

Currently, pension income tax exemptions apply to West Virginia State Police, municipal police, and firefighters' retirement systems; this bill extends the same benefit to additional public safety categories

Amends §11-21-12 of the West Virginia Code to allow these newly included retirees to subtract their pension benefits from federal adjusted gross income when calculating state taxes

Removes a provision in §20-7-1 that explicitly excluded Natural Resources police officers from the pension tax exemption available to other law enforcement

Introduced February 2, 2026, and referred to the House Committee on Finance