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 exempt from certain taxation and toll fees members of the military service of the state or United States who are totally disabled as a result of injuries received on active duty.”
As written, this bill would exempt “military service members” that are “totally disabled” from “all state and county taxes, including personal income and personal and property taxes.” It also provides for “these same military service members who are totally disabled” to be “exempt from the payment of any tolls on any roads or highway in this state when traveling to and from medical appointments, hospital visits and other travel related to the service injury.”
There is no definition of “military service member” or “totally disabled.” In addition, there is no means provided to determine when the tax payer is traveling for such medical purposes “related to the service injury.” The State Tax Department does not have sufficient information to estimate the potential revenue impact of this proposed exemption.
Additional administrative costs to the State Tax Department or local governments cannot be determined.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2010
Increase/Decrease
(use"-") |
2011
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):
As written, this bill would exempt “military service members” that are “totally disabled” from “all state and county taxes, including personal income and personal and property taxes.” It also provides for “these same military service members who are totally disabled” to be “exempt from the payment of any tolls on any roads or highway in this state when traveling to and from medical appointments, hospital visits and other travel related to the service injury.”
There is no definition of “military service member” or “totally disabled.” In addition, there is no means provided to determine when the tax payer is traveling for such medical purposes “related to the service injury.” The State Tax Department does not have sufficient information to estimate the potential revenue impact of this proposed exemption.
Additional administrative costs to the State Tax Department or local governments cannot be determined.
Memorandum
The stated purpose of this bill is “to exempt from certain taxation and toll fees members of the military service of the state or United States who are totally disabled as a result of injuries received on active duty.”
There is no means provided to determine when the tax payer is traveling for such medical purposes “related to the service injury.” The bill would not exempt income from a “business” (not defined) if the service member “has a business or starts a business after the disabling injury.”
Person submitting Fiscal Note: Mark Muchow
Email Address: kerri.r.petry@wv.gov