Creating program to reward citizens for information on drug trafficking

SB 117 creates a reward program for West Virginia residents who provide information leading to arrests for drug trafficking. The program is funded by a one-cent excise tax on each purchase of opioid antagonists (like naloxone) and fentanyl test strips, with revenue directed to a special account managed by the West Virginia State Police. Citizens reporting drug trafficking information will receive rewards paid from this account, and the rewards are exempt from taxation. The bill also includes privacy protections for informants and defines key terms like "opioid antagonist kits" and "test strips."