Exempting WV campus police officer retirement income from personal income tax

Senate Bill 657 would exempt retirement income for West Virginia campus police officers from state personal income tax, effective July 1, 2025. The bill amends the state tax code to exclude such retirement benefits from taxable income, applying to retirement systems including those sponsored by colleges and universities. This change directly affects retired campus police officers by removing their retirement income from state tax calculations. The exemption covers retirement income received after the effective date, including payments to surviving family members under survivorship annuities.