Bill Text: WV HB4523 | 2024 | Regular Session | Introduced
Bill Title: Relating to allowing a personal income tax exemption for First Responders
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2024-01-10 - To House Finance [HB4523 Detail]
Download: West_Virginia-2024-HB4523-Introduced.html
WEST VIRGINIA LEGISLATURE
2024 REGULAR SESSION
Introduced
House Bill 4523
By Delegate Hott
[Introduced January 10, 2024; 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.
§11-21-12o. Salaries of first responders, correctional officers, etc. exempt.
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 of this code;
(2) Firefighters, who are members of paid fire departments, as provided for in §8-15-1 et seq. of this code;
(3) Correctional officers, as provided for in §15A-3-10 of this code; and
(4) Emergency medical services personnel as provided for in §16-4C-1 et seq. of this code.
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.
