Date Requested:March 11, 2005
Time Requested:12:53 PM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
2005R1545 Intro HB2995
CBD Subject: Tiger Morton Check Off Box
FUND(S)
General Revenue Fund
Sources of Revenue
General Fund
Legislation creates:
A New Fund
Fiscal Note Summary

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

    The stated purpose of this bill is to include on the state personal income tax return a checkoff option to donate some or all of any tax refund to the “James ‘Tiger’ Morton Catastrophic Illness Check-off Program.”
    
    According to our interpretation, passage of this bill would result in the creation of a voluntary check-off line on personal income tax returns for taxpayers who wish to contribute to the “James ‘Tiger’ Morton Catastrophic Illness Checkoff Program”. The new check-off may result in the voluntary contribution of a modest amount of revenue for this fund. Passage of this bill would have no effect on General Revenue Fund collections.
    
    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):
    According to our interpretation, passage of this bill would result in the creation of a voluntary check-off line on personal income tax returns for taxpayers who wish to contribute to the “James ‘Tiger’ Morton Catastrophic Illness Checkoff Program”. The new check-off may result in the voluntary contribution of a modest amount of revenue for this fund. Passage of this bill would have no effect on General Revenue Fund collections.
    
    Passage of this bill would result in no additional administrative costs to the Tax Department.

Memorandum
Person submitting Fiscal Note:
Mark Muchow
Email Address:
kpetry@tax.state.wv.us