# West Virginia HB 2538: To exempt retired DNR Law Enforcement Division officers from paying state tax on pension payments

West Virginia HB 2538, To exempt retired DNR Law Enforcement Division officers from paying state tax on pension payments, is a 2025 Regular Session House bill sponsored by Eric Brooks (Republican); status failed, last action 2025-02-18 (Filed for introduction) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/WV-HB2538-2025rs
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: West Virginia HB 2538
- State: West Virginia
- Session: 2025 Regular Session
- Title: To exempt retired DNR Law Enforcement Division officers from paying state tax on pension payments
- Status: failed
- Chamber: House
- Introduced: 2025-02-18
- Last action: 2025-02-18, Filed for introduction
- Sponsor: Eric Brooks (Republican)
- Cosponsors: 6
- Subjects: §11-21-12O, House Finance
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Eric Brooks (Republican), House
- Cosponsor: S. Chris Anders (Republican), House
- Cosponsor: Dave Foggin (Republican), House
- Cosponsor: David Green (Republican), House
- Cosponsor: Kump
- Cosponsor: Ian T. Masters (Republican), House
- Cosponsor: David McCormick (Republican), House

## Actions (4)

- 2025-02-18: Filed for introduction (House)
- 2025-02-18: To Finance (House)
- 2025-02-18: Introduced in House (House)
- 2025-02-18: To House Finance (House)

## Bill text

- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb2538 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb2538 intr.pdf)

## Related bills

- HB 2451: To facilitate the creation of home-based businesses (signed)
- SB 464: Creating license plate for recipients of Medal of Valor (signed)
- SB 196: Lauren's Law (signed)
- SB 138: Enhancing penalties for fleeing officer (signed)
- SB 270: Declaring sale and manufacture of firearms essential business during declared emergency (signed)
- SB 617: Discouraging gang activity (signed)

## Sources
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb2538 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb2538 intr.pdf)

## Related
- [HB 2451: To facilitate the creation of home-based businesses](https://policyrisk.com/state-bill/WV-HB2451-2025rs)
- [SB 464: Creating license plate for recipients of Medal of Valor](https://policyrisk.com/state-bill/WV-SB464-2025rs)
- [SB 196: Lauren's Law](https://policyrisk.com/state-bill/WV-SB196-2025rs)
- [SB 138: Enhancing penalties for fleeing officer](https://policyrisk.com/state-bill/WV-SB138-2025rs)
- [SB 270: Declaring sale and manufacture of firearms essential business during declared e…](https://policyrisk.com/state-bill/WV-SB270-2025rs)
- [SB 617: Discouraging gang activity](https://policyrisk.com/state-bill/WV-SB617-2025rs)
- [West Virginia bills](https://policyrisk.com/states/west-virginia/bills)
- [West Virginia state hub](https://policyrisk.com/states/west-virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/WV-HB2538-2025rs (as of 2026-10-17).