To have retirment benefits of former law enforcement in the PERS to be exempt from state income taxes.

Summary

The bill would remove state income tax on retirement benefits that former local police, deputy sheriffs, firefighters and other municipal law‑enforcement officers receive through the West Virginia Public Employees Retirement System. Eligible retirees must certify their law‑enforcement employment with documentation. The change is intended to give tax relief to those who have served in local public‑safety roles.

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