To have retirment benefits of former law enforcement in the PERS to be exempt from state income taxes.

HB 5560 would exempt the first $2,000 of retirement benefits received by retired law enforcement officers under West Virginia's Public Employees Retirement System (PERS) from state income tax. This bill modifies existing tax law to specifically include former law enforcement officers in the current exemption for PERS retirement benefits, which previously applied to teachers and other public employees. The policy change directly affects retired police and firefighters who receive PERS pensions, ensuring their initial $2,000 in annual retirement income is not subject to state taxation. This amendment expands an existing tax exemption to explicitly cover law enforcement retirees, aligning with the bill's stated purpose of providing tax relief for this group.