Bill
HB 5654
West Virginia DNR officers’ retirement income would be exempt from state personal income tax.
HB 5654 (West Virginia, 2026) – Summary
Overview
- Title: Exempting West Virginia DNR officers from having to pay income tax on retirement
- Jurisdiction: West Virginia
- Session: 2026
- Status: Introduced in House on 2026-02-17; referred to Finance
- Sponsor: Primary sponsor (House) — with Co-sponsor Jonathan Pinson
Purpose and intent
- The bill aims to modify West Virginia tax policy for retirees who are employed as officers for the West Virginia Division of Natural Resources (DNR).
- Specifically, it seeks to exempt DNR officers from paying state personal income tax on their retirement income (pension/retirement benefits) earned during service as DNR officers.
- The reform is targeted to a specific public employee group (DNR officers) rather than a broad exemption for all retirees.
Key provisions (anticipated, based on the bill’s title)
- Tax treatment change: Retirement income for DNR officers would become exempt from West Virginia personal income tax.
- Scope of exemption: Applies to retirement benefits (likely from state pension plans or DNR-administered retirement systems) earned while serving as DNR officers.
- Effective date: The bill’s text would specify when the exemption takes effect (e.g., immediately upon enactment, or for retirements after a certain date). The summary note does not include the exact date; the bill would establish this in its provisions.
- Administration: The measure would require changes to the state tax code and associated administration by the Department of Revenue (DOR) to implement the exemption, including guidance for taxpayers and withholding adjustments if applicable.
Who is affected
- Primary beneficiaries: Current and future West Virginia DNR officers who retire and receive retirement benefits tied to DNR service.
- Secondary effects: State revenue impacted due to reduced personal income tax receipts from the exempted retirement income; potential administrative changes for DOR and state pension systems.
Potential fiscal and procedural impacts
- Revenue: Exemption of retirement income for DNR officers would reduce state tax collections from this cohort. The bill would need accompanying fiscal notes to estimate the revenue impact and any necessary budget adjustments.
- Administration: DOR and the state pension systems would implement the exemption, including updating forms, withholding rules, and guidance for retirees claiming the exemption.
- Timeline: If enacted, the bill would specify an effective date and any transition rules (e.g., applicability to retirements on or after a certain date, or to retirees already receiving benefits).
Notes for readers
- The bill text appears in the provided content in an unreadable format (likely a placeholder or encoding issue). The summary reflects the bill’s stated purpose in the title and common legislative practice for such measures.
- For a complete understanding, consult the bill’s official text in the West Virginia Legislature’s repository to confirm exact language, definitions, eligibility criteria, effective date, and any sunset or renewal provisions.
- It is common for similar tax exemptions to include limits (e.g., applicable only to defined retirement systems, not private pensions, or excluding disability benefits). The specific scope will be in the enacted text.
Compiled from official sources — confirm details with the bill’s official record.
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