To exempt retired DNR Law Enforcement Division officers from paying state tax on pension payments

HB 2538 exempts retirement benefits received by retired West Virginia Division of Natural Resources (DNR) Police Officers from the state's personal income tax. The bill amends the state tax code to specifically exclude these pension payments from taxation, applying only to officers who served in the DNR Law Enforcement Division. This change directly affects retired DNR officers who currently pay state income tax on their pension benefits. The policy provides a tax exemption for this specific group under existing retirement laws, without altering other tax provisions or creating new state spending.