Date Requested:February 09, 2005
Time Requested:03:03 PM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
2005r232 intro sb143
CBD Subject: alzheimer's caregiver assistance program
FUND(S)
General Revenue Fund
Sources of Revenue
General Fund
Legislation creates:
A New Program,A New Fund

Fiscal Note Summary

Effect this measure will have on costs and revenues of state government.

    The stated purpose of this bill is to create an Alzheimer’s caregiver assistance program to provide respite services for informal caregivers of individuals with Alzheimer’s Disease.
    
    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 “Alzheimer’s Caregiver Assistance Fund”. The new check-off may result in the voluntary contribution of a modest sum of funds to provide respite services for informal caregivers of persons with Alzheimer’s disease. Passage of this bill would have no effect on General Revenue Fund collections.
    
    Passage of this bill would result in no additional administrative costs to the Tax Department

Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2005
Increase/Decrease
(use"-")
2006
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):
    Passage of this bill would result in the creation of a voluntary check-off line on the personal income tax return for taxpayers who wish to contribute to the “Alzheimer’s Caregiver Assistance Fund”. The new check-off may result in the voluntary contribution of a modest sum of funds for respite services for informal caregivers of persons with Alzheimer’s disease.
    
    There would be no additional administrative costs for the Tax Department.


Memorandum
Person submitting Fiscal Note:
Mark Muchow
Email Address:
kpetry@tax.state.wv.us