SB 657
Exempting WV campus police officer retirement income from personal income tax
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Sign in to take action- Introduced
- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill proposes to exempt West Virginia campus police officer retirement income, including any survivorship annuities, from state personal income tax. The exemption would apply after July 1, 2025. The bill amends West Virginia’s personal income tax code to specifically include this exemption, aligning with federal tax treatment of similar income. It modifies existing provisions related to deductions for retirement income to reflect this change.
Key provisions
- Exempts West Virginia campus police officer retirement income (including survivorship annuities) from state personal income tax.
- The exemption will take effect after July 1, 2025.
- Modifies §11-21-12 of the West Virginia Code to include the new exemption.
- Adjusts existing deductions related to retirement income to account for the exemption.
- Specifies that the exemption applies to income included in federal adjusted gross income.
- Addresses modifications for fiduciary adjustments and partners/S corporation shareholders.
- Provides effective date provisions for various changes to the tax code.
Who is affected
- West Virginia campus police officers
- Retirees receiving campus police officer retirement income
- The West Virginia Department of Revenue
- Taxpayers in West Virginia
Notable changes
- Creates a new exemption for campus police officer retirement income.
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