Income tax, state; subtraction for state police retirement benefits.

Income tax subtraction; state police retirementbenefits. Establishes an income tax subtraction for up to $10,000of state police retirement benefits in taxable year 2024 and eachyear thereafter. The bill defines state police retirement benefitsto include retirement income received by a Virginia State Policeofficer who is at least 55 years of age and benefits paid to thesurviving spouse of such officer whose death occurred in the lineof duty.