WEST VIRGINIA LEGISLATURE
2025 REGULAR SESSION
Introduced
House Bill 2786
By Delegates Hott, Green, Kelly, Chiarelli, Browning, Street, W. Clark, Ward, and Jennings
[Introduced February 21, 2025; referred to the Committee on Finance]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-12o, relating to allowing a personal income tax exemption for first responders.
Be it enacted by the Legislature of West Virginia:
## Article 21. Personal income tax.
Salaries received by first responders are exempt from the tax imposed by this article. First responders include:
(1) Law-enforcement officers, as defined in §30-29-1;
(2) Firefighters, who are members of paid fire departments, as provided for in §8-15-1 et seq.;
(3) Correctional officers, as provided for in §15A-3-10; and
(4) Emergency medical services personnel as provided for in §16-4C-1 et seq.
NOTE: The purpose of this bill is to exempt, from state income tax, salaries of law- enforcement officers, firefighters, EMS workers, and correctional officers.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.