Relating to exempting West Virginia campus police office retirement income from personal income tax after specified date

HB 2946 would exempt retirement income for retired West Virginia campus police officers from the state's personal income tax, effective July 1, 2025. The bill amends the tax code to exclude such retirement benefits - received under qualified retirement plans at colleges and universities - from taxable income, including survivorship payments. This exemption applies to all retirement income received after the effective date, regardless of the specific retirement system. The bill directly affects retired campus police officers employed at West Virginia's colleges and universities.