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WV SB5
Bill
Status
1/14/2026
Primary Sponsor
Mike Oliverio
Click for details
AI Summary
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Exempts retirement income for West Virginia campus police officers from state personal income tax beginning July 1, 2026, including retirement plans sponsored by higher education institutions that qualify under IRS Section 401
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Survivorship annuities derived from campus police officer retirement benefits are also exempt from state income tax
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Amends Section 11-21-12 of the West Virginia Code governing modifications to federal adjusted gross income for state tax purposes
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Applies retroactively to taxable years beginning after December 31, 2025
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Adds campus police retirement to existing exemptions already covering WV police, firefighters, State Police, and Deputy Sheriff retirement systems
Legislative Description
Exempting WV campus police officer retirement income from personal income tax after specified date
Taxation
Last Action
To Pensions
1/14/2026