West Virginia 2023 Regular Session

West Virginia House Bill HB2115

Introduced
1/11/23  

Caption

Exempting law-enforcement officers from payment of income and personal property taxes

Impact

If enacted, HB2115 will have a significant effect on state tax collection, reducing revenue from personal income and property taxes due to the exemptions granted to law-enforcement officers. This may necessitate legislative adjustments to balance the state budget and could lead to discussions about the implications for funding public services traditionally supported by these tax revenues. Importantly, the bill's proponents argue that these exemptions serve to honor and compensate law enforcement officials for their dedication and sacrifices.

Summary

House Bill 2115 aims to amend West Virginia tax law by completely exempting law-enforcement officers who are members of a municipal paid police department, county sheriff's office, or the State Police from paying income and personal property taxes. The bill emphasizes the importance of supporting law enforcement personnel, recognizing their service to the community and the risks associated with their profession. This legislative action aims to provide financial relief to those who serve in these capacities, potentially enhancing recruitment and retention efforts within law enforcement agencies across the state.

Sentiment

The sentiment surrounding HB2115 reflects a generally positive outlook from supporters who view it as a much-needed measure to support and commend law enforcement officers. Advocates highlight that providing tax exemptions encourages better morale and acknowledges the challenges faced by these individuals. However, some concerns have been raised about the broader consequences of such tax exemptions, with critics questioning if they will place undue strain on other community funding by reducing overall tax revenue.

Contention

Notable points of contention with HB2115 primarily revolve around the fiscal responsibilities and priorities of the state government. Opponents of the bill argue that while recognizing law enforcement is critical, blanket tax exemptions may not be an equitable approach, as they could disproportionately benefit individuals in more lucrative positions within law enforcement while overlooking other sectors that also require support. There are ongoing discussions about how to balance such exemptions with the need for adequate funding for various community-based services impacted by potential revenue loss.

Companion Bills

No companion bills found.

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