Plain English Breakdown
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HB4507 • 2026
Relating to allowing a personal income tax exemption for First Responders
Relating to allowing a personal income tax exemption for First Responders
Taxes
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Bill History
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2026-01-19
H
To House Finance
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2026-01-19
H
Introduced in House
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2026-01-19
H
To Finance
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2026-01-19
H
Filed for introduction
Official Summary Text
Relating to allowing a personal income tax exemption for First Responders
Current Bill Text
Read the full stored bill text
HB 4507 Text skip navigation SENATE PRESIDENT SENATORS COMMITTEES VIDEO/AUDIO DISTRICT MAPS SENATE CLERK SENATE RULES HOUSE SPEAKER DELEGATES COMMITTEES VIDEO/AUDIO DISTRICT MAPS HOUSE CLERK HOUSE RULES HOUSE STAFF JOINT INTERIM COMMITTEES LEGISLATIVE ADMINISTRATOR LEGISLATIVE SERVICES DIVISION PUBLIC INFORMATION LEGISLATIVE AUTOMATED SYSTEMS DIVISION LEGISLATIVE AUDITOR'S OFFICE PERFORMANCE EVALUATION & RESEARCH DIVISION POST AUDIT DIVISION BUDGET DIVISION REGULATORY AND FISCAL AFFAIRS DIVISION CLAIMS COMMISSION CRIME VICTIMS RULE-MAKING REVIEW SPECIAL INVESTIGATIONS JUDICIAL COMP. COMMISSION JOINT RULES STAFF INFO BILL STATUS BILL STATUS BILL TRACKING STATE LAW WEST VIRGINIA CODE ACTS OF THE LEGISLATURE CODE OF 1931 WV CONSTITUTION US CONSTITUTION REPORTS AGENCY REPORTS AGENCY GRANT AWARDS PERFORMANCE EVALUATIONS POST AUDITS EDUCATIONAL CITIZEN’S GUIDE INTERNSHIP PROGRAM PAGE PROGRAM PUBLICATIONS PHOTO GALLERY CAPITOL HISTORY HOW A BILL BECOMES LAW CONTACT SENATE ROSTER HOUSE ROSTER PUBLIC INFO. NEWS RELEASES HELPFUL LINKS Introduced Version House Bill 4507 History | Email Key: Green = existing Code. Red = new code to be enacted WEST VIRGINIA LEGISLATURE 2026 REGULAR SESSION Introduced House Bill 4507 By Delegates Hott, Fehrenbacher, Chiarelli, Zatezalo, Jennings, Heckert, Mallow, Green, G.Howell, Brooks, and Martin [Introduced January 19, 2026; referred to the Committee on Finance] A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-21-12o, relating to allowing a personal income tax exemption for the salaries of first responders. Be it enacted by the Legislature of West Virginia: Article 21. Personal income tax. §11-21-12o. Salaries of first responders, correctional officers, etc. exempt. Salaries received by first responders are exempt from the tax imposed by this article. First responders include: (1) Law-enforcement officers, as defined in §30-29-1of this code ; (2) Firefighters, who are members of paid fire departments, as provided for in §8-15-1 et seq. of this code; (3) Correctional officers, as provided for in §15A-3-10 of this code; and (4) Emergency medical services personnel as provided for in §16-4C-1 et seq . NOTE: The purpose of this bill is to exempt, from state income tax, salaries of law- enforcement officers, firefighters, EMS workers, and correctional officers. Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added. Bill Status | Bill Tracking | Legacy WV Code | Bulletin Board | District Maps | Senate Roster | House Roster | Live | Blog | Jobs | Links | Home This Web site is maintained by the West Virginia Legislature's Office of Reference & Information. | Terms of Use | Webmaster | © 2026 West Virginia Legislature ** Print On Demand Name: Email: Phone: