Date Requested:February 23, 2005
Time Requested:02:51 PM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
2005R909 Intro HB2611
CBD Subject: Volunteer Emergency Workers Exemption
FUND(S)
General Revenue Fund
Sources of Revenue
General Fund
Legislation creates:
Neither Program nor Fund

Fiscal Note Summary

Effect this measure will have on costs and revenues of state government.

    The stated purpose of this bill is to give volunteer emergency workers a tax exemption for responding to at least twenty-five percent of all calls during the year.
    
    We are unable to accurately estimate the loss to the General Revenue Fund from passage of this bill. The State Tax Department does not possess the necessary information on the number of volunteer firemen or volunteer emergency technicians who respond to at least 25 percent of all calls during the year. However, the reduction in the General Revenue Fund could be significant.
    
    If all returns are accepted as filed, passage of this bill would result in no additional administrative costs to the Tax Department.

Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2005
Increase/Decrease
(use"-")
2006
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 0 0
3. Explanation of above estimates (including long-range effect):
    This bill would provide an exemption to volunteer emergency workers who respond to at least twenty-five percent of all calls during the year.
    
    We are unable to accurately estimate the loss to the General Revenue Fund from passage of this bill. The State Tax Department does not possess the necessary information on the number of volunteer firemen or volunteer emergency technicians who respond to at least 25 percent of all calls during the year. However, the reduction in the General Revenue Fund could be significant.
    
    If all returns are accepted as filed, the Tax Department would incur no additional administrative costs.


Memorandum
Person submitting Fiscal Note:
Mark Muchow
Email Address:
kpetry@tax.state.wv.us
    The stated purpose of this bill is to give volunteer emergency workers a tax exemption for responding to at least twenty-five percent of all calls during the year.
    
    The bill provides volunteer firemen and voluntary emergency technicians a $2,000 exemption for responding to at least 25 percent of all calls during the year. However, the bill does not specify the type of calls that would qualify a taxpayer for the exemption. Additionally, the bill provides no guidance on who performs the necessary record-keeping and the method of validating the records.