HB 3468
Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments
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- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill amends West Virginia state law to adjust West Virginia adjusted gross income for certain law enforcement pension benefit payments. Specifically, it includes Division of Natural Resources police, deputy sheriffs, full-time firefighters, and municipal police officers within the category of law enforcement officers whose pension benefits are exempt from state income tax. The bill modifies existing provisions related to calculating adjusted gross income to account for these additional officers.
Key provisions
- Includes Division of Natural Resources police, deputy sheriffs, full-time firefighters, and municipal police officers in the category of law enforcement officers whose pension benefits are tax-exempt.
- Modifies the calculation of West Virginia adjusted gross income to include specific items relevant to law enforcement pensions, such as interest on obligations of other states and certain retirement benefits.
- Adds provisions to subtract certain federal income tax deductions from federal adjusted gross income when calculating West Virginia taxable income.
- Addresses the modification of social security benefits for tax purposes.
- Clarifies the application of the subsistence allowance for natural resources police officers.
- Reclassifies conservation officers as natural resources police officers.
- Specifies that pension benefits for these officers are exempt from income taxation.
- Addresses the applicability of certain provisions regarding pension benefits to these officers.
Who is affected
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