West Virginia 2025 Regular Session

West Virginia House Bill HB2946

Introduced
2/25/25  

Caption

Relating to exempting West Virginia campus police office retirement income from personal income tax after specified date

Impact

If enacted, HB 2946 would modify state laws concerning personal income tax regulations, specifically pertaining to the treatment of retirement income. Retired campus police officers in West Virginia will receive tax benefits on their retirement income, making it more favorable for them financially. This change could potentially make a career in campus policing more appealing, as it offers financial incentives after years of service. The measure aligns with similar laws that provide tax exemptions or reductions for other critical service roles within the state.

Summary

House Bill 2946 aims to amend the existing West Virginia tax code to exempt retirement income received by campus police officers from personal income tax after July 1, 2025. This legislation responds to the recognition of the unique service and sacrifices made by campus police officers in West Virginia and seeks to offer them financial relief upon retirement. As a result, retired campus police officers will be able to retain more of their retirement income, enhancing their financial security in retirement.

Sentiment

Overall, the sentiment surrounding HB 2946 appears to be positive among proponents, who see it as a necessary measure to support campus police officers. Supporters believe it is an important step in acknowledging the contributions of these officers to campus safety and welfare. However, there may be concerns regarding the implications of increased exemptions on state tax revenues and the broader fiscal impact, which could lead to debates about budget allocations and the sustainability of tax reductions.

Contention

Notable points of contention include the ongoing discussions about the fairness of tax exemptions for specific groups of public servants versus the potential burden placed on state revenue. Opponents may argue that tax exemptions could set a precedent for other professions seeking similar reliefs, leading to budgetary constraints. Additionally, some may raise concerns about how this tax exemption affects equity in taxation across different public service sectors.

Companion Bills

WV SB657

Similar To Exempting WV campus police officer retirement income from personal income tax

Similar Bills

WV SB429

Increasing exclusion from state personal income tax for members of PERS

WV HB4820

Repeal of taxing state employees pensions and social security

WV HB2208

Exempting social security benefits from personal income tax

WV HB2210

Exempting personal income earned by individuals working as teachers at primary and secondary schools from personal income tax

WV HB3270

To exempt the first $35,000 of retirement income for senior citizens in West Virginia who are 60 years and older from state income taxation

WV HB4046

Relating to taxable exemptions for surviving spouses

WV HB4306

Removing certain deductions for modification of social security income in adjusted gross income

WV HB4076

To exempt the full amount of social security benefits from personal income tax