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 a personal income tax exemption for living organ donors. This bill would exempt all income of organ donors in the year in which the person donates all or part of a liver, pancreas, kidney, intestine, lung or bone morrow. Passage of this bill may result in a minimal decrease to the General Revenue Fund. There would be no additional administrative costs associated with passage of this bill.



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):


Passage of this bill may result in a minimal decrease to the General Revenue Fund. According to the United States Department of Health and Human Resources, approximately 6,000 organs were donated by living donors nationwide in 2009. Living donors represents 0.002% of the total United States population. There would be no additional administrative costs associated with passage of this bill.



Memorandum






    Person submitting Fiscal Note: Mark Muchow
    Email Address: kerri.r.petry@wv.gov