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HB 2596

Providing additional modification reducing federal adjusted gross income for law-enforcement officers and officials

2025 Regular Session Introduced by Pat McGeehan and 2 co-sponsors

House Bill 2596 allows West Virginia law-enforcement officers to exempt their income from state income tax, reducing their federal adjusted gross income for financial relief.

To House Finance
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Bill Summary · HB 2596

Summary of House Bill 2596

Bill Number: HB 2596
Title: Providing additional modification reducing federal adjusted gross income for law-enforcement officers and officials
Status: To House Finance
Introduced: February 19, 2025
Classification: Bill
Subject: Taxation

Purpose and Intent

House Bill 2596 aims to provide a tax modification for law-enforcement officers and officials in West Virginia. The primary intent of the bill is to exempt income derived from employment as a law-enforcement officer or official from state income tax, thereby reducing the federal adjusted gross income for these individuals.

Key Provisions

The bill proposes the following key changes to the West Virginia Code:

  • New Section Creation: A new section, §11-21-12o, will be added to the Code of West Virginia, 1931.

  • Tax Modification: For taxable years beginning after December 31, 2025, law-enforcement officers and officials will be allowed to subtract their income from federal adjusted gross income for state income tax purposes. This modification applies only to income that is included in federal adjusted gross income for the taxable year in which it is received.

  • Definitions: The terms "law-enforcement officer" and "law-enforcement official" will be defined as per §30-29-1 of the West Virginia Code.

Who Would Be Affected

This bill specifically targets:

  • Law-Enforcement Officers: Individuals employed in law enforcement roles within the state of West Virginia.
  • Law-Enforcement Officials: Those holding official positions within law enforcement agencies.

By exempting their income from state income tax, the bill aims to provide financial relief to these public servants.

Procedural Aspects

  • Introduced Date: The bill was introduced on February 19, 2025.
  • Committee Referral: It has been referred to the House Finance Committee for further consideration.
  • Effective Date: The provisions of the bill would take effect for taxable years starting after December 31, 2025.

Conclusion

House Bill 2596 seeks to provide a significant tax benefit to law-enforcement personnel in West Virginia by allowing them to reduce their taxable income for state tax purposes. This legislative move is intended to recognize and support the contributions of law enforcement to public safety in the state. The bill is currently under review by the House Finance Committee.

Compiled from official sources — confirm details with the bill’s official record.

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