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