WV HB5391

Retirement benefits for Emergency Medical Services Retirement System (EMSRS) members would be calculated using the average of the five highest-earning years rather than the previous consecutive-year method, effective July 1, 2026

EMSRS pension income would be fully exempt from West Virginia state personal income tax beginning July 1, 2026, with no dollar limit on the exemption

Retired EMS personnel returning to work in designated "areas of need" would no longer be subject to the 1,040 annual hour limitation and could work unlimited hours without suspension or reduction of retirement benefits

The Office of Emergency Medical Services must define "area of need" by rule, considering factors such as provider shortages, response times, and community health indicators

Creates the "EMS Retirement Equity, Tax Relief, and Workforce Support Act" as a new article (16-5EE) in the West Virginia Code, with all provisions taking effect July 1, 2026