West VirginiaOlder city police and firefighters can skip pension tax-return paperwork
City police officers and firefighters receiving total disability pensions for disabilities unrelated to duty no longer need to give pension trustees tax returns at Social Security’s normal retirement age.
What it does
City police officers and firefighters receiving total disability pensions for disabilities unrelated to duty can stop giving their pension fund tax returns at Social Security’s normal retirement age.
Officers and firefighters disabled on duty before 50, with 21 to 30 years of service, may request regular retirement once they reach 50. Switching resets when extra pension payments begin.
Argument forThe filing exemption could spare older officers and firefighters with disabilities annual paperwork needed to keep receiving their pensions.
Argument againstSwitching to a regular retirement pension could delay extra pension payments because the switch resets their start date.
More detail
Eligible police officers and firefighters no longer need to give pension trustees a tax return to continue receiving disability benefits. This covers police officers and firefighters in the covered city pension funds who previously qualified for total disability benefits for a disability unrelated to their duties. The person must have reached Social Security’s normal retirement age, when full retirement benefits are available. The exemption covers filing with the pension fund. Separate rules reducing disability benefits based on work income still apply. The tax-return exemption applies on or after July 1, 2026.
Eligible police officers and firefighters may ask their pension board to replace their disability pension with a regular retirement pension. This covers officers and firefighters in the covered city pension funds awarded duty-related disability benefits under the referenced rules, who were younger than 50 with 21 to 30 years of service when disabled. Switching resets the start date for extra pension payments to July 1 following the second anniversary of the regular retirement pension’s start. A board cannot reclassify an already awarded disability unrelated to duty as duty-related to qualify someone for regular retirement at 50. The person may apply after reaching age 50. The provision states that it applies on or after July 1, 2015.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jun 25Chapter 204, Acts, Regular Session, 2026Latest
- Apr 1Approved by Governor Patrick Morrisey 4/1/2026Major
- Mar 18To Governor 3/18/2026To Governor
- Mar 14Approved by Governor Patrick Morrisey 4/1/2026 - House JournalMajor
- Mar 14Approved by Governor Patrick Morrisey 4/1/2026 - Senate JournalBecame Law
- Mar 14To Governor 3/18/2026 - Senate JournalMinor
- Mar 13House Message received
- Mar 12Completed legislative action
- Vote recorded EFFECT Jul 01, 2026. Result: pass.Lower
- Vote recorded PASSAGE. Result: pass.Lower
- Mar 12Communicated to Senate
- Mar 12Effective July 1, 2026 (Roll No. 438)
- Mar 12Passed House (Roll No. 437)Passed House
- Mar 12Read 3rd timeMinor
- Mar 12On 3rd reading, Special Calendar
- Mar 11Read 2nd timeMinor
- Mar 11On 2nd reading, Special Calendar
- Mar 10Read 1st timeMinor
- Mar 10Immediate consideration
- Mar 10Do pass
- Feb 20To House FinanceMinor
- Feb 20To FinanceMinor
- Feb 20Introduced in HouseMinor
- Feb 20House received Senate message
- Feb 19Ordered to House
- Vote recorded Passage. Result: pass.Upper
- Vote recorded Effective July 1, 2026. Result: pass.Upper
- Feb 19Effective July 1, 2026 (Roll No. 149)
- Feb 19Passed Senate (Roll No. 148)Passed Senate
- Feb 19Read 3rd timeMinor
- Feb 19On 3rd reading
- Feb 18Read 2nd timeMinor
- Feb 18On 2nd reading
- Feb 17Read 1st timeMinor
- Feb 17On 1st reading
- Feb 16Reported do passMinor
- Feb 10To FinanceMinor
- Feb 10Reported do pass, but first to FinanceMinor
- Feb 3To Pensions
- Feb 3Introduced in SenateMinor
- Feb 3To Pensions then Finance
- Feb 3Filed for introductionIntroduced
Disability Rights