Relating to pension income of retired law enforcement officers and first responders

HB 4665 expands West Virginia's tax deduction for retirement income to include retired law enforcement officers and first responders who worked out-of-state but performed roles equivalent to in-state positions. It modifies the state's tax code to allow these retirees to subtract up to $2,000 annually from their federal adjusted gross income, similar to existing deductions for in-state retirees. The bill requires the Tax Division to verify eligibility and establish a process for storing applicant information. This change directly affects retired police, firefighters, and other first responders who served outside West Virginia but qualify under the bill's defined roles.