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 incentives for the recruitment of poll workers by reducing the federal adjusted gross income, for West Virginia personal income tax purposes, of poll workers that donate their earnings to qualified charities.
As written, this bill would allow a decreasing modification to federal adjusted gross income for income received by election officials for working any election day, only if the income has been donated to qualified charities and only to the extent that the donation was reflected as an itemized deduction on the poll worker’s federal income tax return. Passage of this bill would result in a maximum revenue loss ranging between $100,000 and $300,000 per year if all eligible poll workers donated at least $600 to charity during the year. The actual revenue loss would be heavily dependent upon the percentage of poll workers who itemize their deductions for federal income tax purposes.
Additional administrative costs to the State Tax Department from the passage of this bill would be minimal.
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 incentives for the recruitment of poll workers by reducing the federal adjusted gross income, for West Virginia personal income tax purposes, of poll workers that donate their earnings to qualified charities.
As written, this bill would allow a decreasing modification to federal adjusted gross income for income received by election officials for working any election day, only if the income has been donated to qualified charities and only to the extent that the donation was reflected as an itemized deduction on the poll worker’s federal income tax return. Passage of this bill would result in a maximum revenue loss ranging between $100,000 and $300,000 per year if all eligible poll workers donated at least $600 to charity during the year. The actual revenue loss would be heavily dependent upon the percentage of poll workers who itemize their deductions for federal income tax purposes.
Additional administrative costs to the State Tax Department from the passage of this bill would be minimal.
Memorandum
Person submitting Fiscal Note: Mark Muchow
Email Address: kpetry@tax.state.wv.us