Exempting West Virginia DNR officers from having to pay income tax on retirement.

HB 5654 would exempt retirement benefits received by West Virginia Division of Natural Resources (DNR) Police Officers from the state's personal income tax. This directly affects current and future DNR Police Officers who receive retirement benefits under state retirement systems. The bill adds a new provision (§11-21-12o) to the tax code, removing the requirement for these officers to pay income tax on their retirement payments. The bill was introduced on February 17, 2026, and referred to the House Finance Committee for review.