West Virginia's House Bill 2946 aims to exempt retirement income for campus police officers from personal income tax, a move that could significantly impact the financial landscape for these law enforcement professionals. Introduced on February 25, 2025, by Delegates Statler, Toney, and Ellington, the bill is currently under review by the House Finance Committee.

The primary goal of HB 2946 is to provide financial relief to campus police officers, recognizing their service and potentially attracting more individuals to this vital role within educational institutions. By alleviating the tax burden on retirement income, supporters argue that the bill could enhance recruitment and retention efforts for campus police departments across West Virginia.

While the bill has garnered support from Republican sponsors, it has also sparked discussions about its fiscal implications. Critics express concerns regarding the potential loss of tax revenue and the fairness of tax exemptions for specific groups. As the bill progresses through the legislative process, debates are expected to center on balancing the needs of public safety with the state's budgetary constraints.

If passed, HB 2946 could set a precedent for similar measures aimed at other public service professions, potentially reshaping the state's approach to taxation and public sector compensation. The outcome of this bill will be closely watched, as it may influence future legislative efforts to support law enforcement and public safety personnel in West Virginia.