WV HB5560

Exempts retirement benefits from West Virginia state income tax for municipal police officers, deputy sheriffs, and full-time firefighters who retired under the Public Employees Retirement System (PERS)

Requires retirees to verify their law enforcement employment history through the PERS certification process, providing documentation such as separation letters, Law Enforcement Professional Standards certification numbers, honorable retirement certificates, W-2s showing police classification, or badge identification

Expands existing tax exemptions that already apply to West Virginia State Police, Deputy Sheriff Retirement System, and Firemen's Retirement System to include local law enforcement who were placed in the general PERS system

Applies retroactively to taxable years beginning after December 31, 2025

Bill introduced February 16, 2026 by Delegates D. Cannon and Campbell and referred to the House Committee on Finance