Exempting WV campus police officer retirement income from personal income tax after specified date

SB 603 exempts retirement benefits received by retired West Virginia campus police officers from the state's personal income tax, effective July 1, 2025. This applies specifically to retirement income from any retirement system or qualified plan (including those sponsored by colleges/universities) that is taxable under federal law. The bill directly affects retired campus police officers employed at West Virginia institutions of higher education. The exemption is a standalone change to the state tax code, removing these retirement benefits from taxable income for qualifying individuals.