West Virginia 2026 Regular Session

West Virginia Senate Bill SB5

Introduced
1/14/26  

Caption

Exempting WV campus police officer retirement income from personal income tax after specified date

Impact

Should this bill pass, it will amend the West Virginia personal income tax laws, signifying a shift towards more favorable tax treatment for specific public service roles. By excluding campus police retirement income from taxation, the bill reinforces the state’s commitment to promoting the safety and security provided by these officers on campuses. This change is expected to positively impact the finances of retired campus police officers, allowing them to retain more of their earnings and possibly improving the quality of life during retirement.

Summary

Senate Bill 5 aims to exempt retirement income for West Virginia campus police officers from state personal income tax starting July 1, 2026. This legislative proposal is framed within the context of providing financial relief to retired campus police officers, recognizing their service and aiming to enhance the attractiveness of law enforcement careers in academic institutions. The bill specifically mentions survivorship annuities, indicating a broader intention to support the financial wellbeing of the families of deceased officers.

Sentiment

The sentiment surrounding SB5 appears to be largely supportive amongst lawmakers advocating for public service professions. Proponents argue that the bill addresses long-standing issues of financial stability and respect for public service, particularly in the realm of campus safety. However, the sentiment may vary among taxpayers who wonder about the implications of tax exemptions alongside the need for revenue to support public services. Generally, it has been framed as a policy that balances sufficient tax revenue with necessary compensation for essential workers.

Contention

While the bill has seen support, it is not without contention. Opponents could raise concerns about fairness in tax exemptions that may lead to a broader discussion about which public service roles should qualify for similar treatment. It raises questions on how the exemption impacts overall tax equity among state residents. Additionally, some lawmakers may be concerned about setting a precedent for other entities seeking similar exemptions, potentially complicating future budget planning and fiscal sustainability.

Companion Bills

No companion bills found.

Previously Filed As

WV SB603

Exempting WV campus police officer retirement income from personal income tax after specified date

WV SB657

Exempting WV campus police officer retirement income from personal income tax

WV HB2946

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

WV HB2590

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

WV HB2792

Exempting social security benefits from personal income tax

WV HB2603

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

WV SB518

Exempting non-grantor trusts administered in state from personal income taxation

WV HB2600

Exempting firefighters and volunteer firefighters from payment of income and real and personal property taxes

WV SB455

Updating meaning certain terms used in WV Personal Income Tax Act

WV HB2407

To remove income tax from overtime work

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