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 provide for a modification to federal adjusted gross income for expenses incurred by organ donors. The State Tax Department does not have sufficient data to estimate the revenue loss to the General Revenue Fund from the passage of this bill. There would be no additional administrative costs associated with passage of this bill.



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 provide for a modification to federal adjusted gross income for expenses incurred by organ donors. The State Tax Department does not have sufficient data to estimate the revenue loss to the General Revenue Fund from the passage of this bill. There would be no additional administrative costs associated with passage of this bill.



Memorandum


The stated purpose of this bill is to provide for a modification to federal adjusted gross income for expenses incurred by organ donors. The purposed bill allows “travel expenses”, “lodging expenses”, and “lost wages” to be claimed for the modification. However, none of these terms are defined.



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