Date Requested:January 13, 2011
Time Requested:02:12 PM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
2011R1249 Introduced HB2086
CBD Subject: GROSS INCOME REDUCTION FOR ORGAN DONORS
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.
    
    This bill would allow reduction of up to $10,000 from federal adjusted gross income for unreimbursed travel expenses, lodging expenses, and lost wages to a living organ donors in the year in which the person donates all or part of a liver, pancreas, kidney, intestine, lung or bone morrow. As a result, the passage of this bill may result in a minimal decrease to the General Revenue Fund.
    
    There would be no additional administrative cost to the State Tax Department associated with this bill.
    

Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2011
Increase/Decrease
(use"-")
2012
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
3. Explanation of above estimates (including long-range effect):
    According to the United States Department of Health and Human Resources in 2010 approximately 5,451 living donors donated full or part of their organ in United States. Living donors represents 0.002% of the total United States’ population.
    
    This bill would allow reduction of up to $10,000 from federal adjusted gross income for unreimbursed travel expenses, lodging expenses, and lost wages to a living organ donors in the year in which the person donates all or part of a liver, pancreas, kidney, intestine, lung or bone morrow. As a result, passage of this bill may result in a minimal decrease to the General Revenue Fund.
    
    There would be no additional administrative cost to the State Tax Department associated with this bill.
    


Memorandum
Person submitting Fiscal Note:
Mark Muchow
Email Address:
kerri.r.petry@wv.gov
    The purpose of this bill is to provide for a modification to federal adjusted gross income for expenses incurred by organ donors.
    
    In this bill human organ’s definition is limited to “liver, pancreas, kidney, intestine, lung or bone marrow,” which would prevent reduction for expenses when another organs are donated.
    
    This bill may be constitutionally defective as in violation of the equal protection clause by not allowing adjustment to part-year resident or non-resident of the State of West Virginia.