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

HB 2596 would exempt income earned by West Virginia law-enforcement officers and officials from state income tax. The bill creates a new tax deduction that subtracts this employment income from federal adjusted gross income for state tax calculations, effectively removing it from taxable income. This exemption applies only to income already included in federal adjusted gross income and takes effect for tax years beginning after December 31, 2025. The bill uses existing definitions from §30-29-1 to determine who qualifies as a law-enforcement officer or official.