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 $40,000 in FY2016



Fiscal Note Detail


Effect of Proposal Fiscal Year
2014
Increase/Decrease
(use"-")
2015
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 40,000
Personal Services 0 0 0
Current Expenses 0 0 40,000
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):


     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 $40,000 in FY2016 for forms development, testing, and printing.



Memorandum


     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.
    



    Person submitting Fiscal Note: Mark B. Muchow
    Email Address: Roger.D.Cox@wv.gov