Labor & Employment (Retirement Benefits)

HB 4182 amends West Virginia's Emergency Medical Services (EMS) Retirement System to increase the maximum retirement benefit from 67% to 90% of a member's final average salary. It adjusts annual benefit accrual rates to 2.75% for the first 20 years of service (up from 2.6%), 2% for years 21-25, and 1.5% for each year beyond 25. The bill also sets new employee contribution rates (10.5% when underfunded below 70% funding, 8.5% when reaching 70% funding) and applies these changes specifically to EMS members and 911 personnel/home confinement officers with transferred assets, differing based on whether past contributions were repaid. These provisions directly affect current and future retirees in the EMS retirement system.

This bill increases the retirement benefit multiplier for West Virginia deputy sheriffs from 2.5% to 3% of their final average salary multiplied by years of credited service. It directly affects deputy sheriffs who retire on or after July 1, 2018, by raising their monthly pension amount under the Deputy Sheriff Retirement System. The change modifies the calculation method in the existing retirement law without altering contribution rates or eligibility rules. This adjustment results in higher retirement benefits for qualifying members based on their salary and service history. The policy change applies specifically to the state's deputy sheriff retirement system, not other public retirement plans.

HB 4513 would expand a state tax exemption for pension benefits by extending the existing $2,000 annual exclusion from West Virginia income tax to include Division of Natural Resources police, deputy sheriffs, full-time firefighters, and municipal police officers. Currently, this exemption applies to some retirement benefits but excludes these specific public safety roles. The bill modifies tax code sections to explicitly add these officers to the list of law enforcement personnel whose pension payments qualify for the exemption. This change directly affects eligible officers in these roles by reducing their taxable income for state tax purposes. The bill is in early stages, having been introduced on January 19, 2026, and referred to the House Finance Committee.