Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments

HB 2980 amends West Virginia tax law to exempt certain pension benefits from state income tax for specific public safety officers. It expands the existing $2,000 annual exemption to include pension payments for Division of Natural Resources police (including former conservation officers), deputy sheriffs, full-time firefighters, and municipal police officers. The bill modifies tax code sections to add these roles to the class of law enforcement officers whose retirement benefits qualify for the exemption. This change applies to the first $2,000 of pension benefits received under eligible retirement systems, aligning them with existing tax treatment for other public safety retirees. The policy directly affects these officers by reducing their state taxable income from retirement payments.