HB 2596
Providing additional modification reducing federal adjusted gross income for law-enforcement officers and officials
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Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill creates a modification to West Virginia’s state income tax system, allowing law enforcement officers and officials to reduce their federal adjusted gross income. Specifically, income earned in West Virginia as a law enforcement officer or official can be subtracted from their federal adjusted gross income, up to the amount included in that federal income for the year. This modification is intended to provide a tax benefit to these public safety professionals. The bill defines key terms and establishes an effective date for the change.
Key provisions
- Creates a new section in the West Virginia Code to address income modifications.
- Allows law enforcement officers and officials to reduce their federal adjusted gross income.
- The reduction is limited to the amount of income included in their federal adjusted gross income.
- Defines ‘law-enforcement officer’ and ‘law-enforcement official’ using existing state definitions.
- The modification applies to taxable years beginning after December 31, 2025.
Who is affected
- Law enforcement officers
- Law enforcement officials
- Taxpayers in West Virginia
Notable changes
- Adds a new provision to the West Virginia Code regarding income modifications.
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