Date Requested:February 26, 2013
Time Requested:03:37 PM
Agency: State Tax & Revenue Department
CBD Number: Version: Bill Number: Resolution Number:
2013R2142 Introduced SB218
CBD Subject: Jackson's Mill 4-H Camp Check-Off Program
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 include on the state personal income tax return a checkoff option to donate some or all of any tax refund to the “Jackson’s Mill 4-H Camp Checkoff Program” for the operation of the camp
    
     According to our interpretation, passage of this bill would result in the creation of a voluntary check-off line on Personal Income Tax returns for taxpayers who wish to contribute to the “Jackson’s Mill 4-H Camp Checkoff Program”. The new check-off may result in the voluntary contribution of a modest sum of funds to provide a source of revenue for the operation of the Jackson’s Mill 4-H Camp. Passage of this bill would have no effect on General Revenue Fund collections.
    
     Additional administrative costs to the State Tax Department would be minimal.
    

Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2013
Increase/Decrease
(use"-")
2014
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 our interpretation, passage of this bill would result in the creation of a voluntary check-off line on Personal Income Tax returns for taxpayers who wish to contribute to the “Jackson’s Mill 4-H Camp Checkoff Program”. The new check-off may result in the voluntary contribution of a modest sum of funds to provide a source of revenue for the operation of the Jackson’s Mill 4-H Camp. Passage of this bill would have no effect on General Revenue Fund collections.
    
     Additional administrative costs to the State Tax Department would be minimal.


Memorandum
Person submitting Fiscal Note:
Mark B. Muchow
Email Address:
Roger.D.Cox@wv.gov
     The stated purpose of this bill is to include on the state personal income tax return a check off option to donate some or all of any tax refund to the “Jackson’s Mill 4-H Camp Check Off Program” for the operation of the camp.
    
     Changing the designation of the proposed new section from W. Va. Code §18-11-12 to W. Va. Code §18-11-11a might be more appropriate fit since W. Va. Code §18-11-11 deals with “4-H camps.” To describe the objective of the bill more precisely; the name of the check off should be changed from “Program” to “Fund.”
    
     Language needs to be inserted into the bill establishing a “Jackson’s Mill 4-H Camp Fund” and providing for a special revenue account into which the donations can be deposited.