FISCAL NOTE



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 include on the state personal income tax return a checkoff option to donate some or all of any tax refund to the “Jackson’s Mill 4-H Camp Checkoff Program” for the operation of the camp 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 “Jackson’s Mill 4-H Camp Checkoff Program”. The new check-off may result in the voluntary contribution of a modest sum of funds to provide a source of revenue for the operation of the Jackson’s Mill 4-H Camp. 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 State Tax Department.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2009
Increase/Decrease
(use"-")
2010
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


Explanation of above estimates (including long-range effect):


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 “Jackson’s Mill 4-H Camp Checkoff Program” for the operation of the camp 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 “Jackson’s Mill 4-H Camp Checkoff Program”. The new check-off may result in the voluntary contribution of a modest sum of funds to provide a source of revenue for the operation of the Jackson’s Mill 4-H Camp. 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 State Tax Department.



Memorandum






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