FISCAL NOTE

Date Requested: February 13, 2017
Time Requested: 02:12 PM
Agency: Tax & Revenue Department, WV State
CBD Number: Version: Bill Number: Resolution Number:
2231 Introduced SB275
CBD Subject:


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 require the Tax Commissioner to include on the West Virginia personal income tax return a short survey asking the taxpayer the top three preferences where the taxpayer’s taxes should be spent and the bottom three least preferred preferences where their tax dollars are spent. This bill would have no effect on State revenue Additional administrative costs would be $15,000 per year in FY2019 and thereafter.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2017
Increase/Decrease
(use"-")
2018
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 15,000
2. Estimated Total Revenues 0 0 0


Explanation of above estimates (including long-range effect):


This bill would have no effect on State revenue. Additional administrative costs would be $15,000 per year in FY2019 and thereafter. The bill requires the Tax Commissioner to include a survey with the Personal Income Tax returns but does not require the answers given to the survey to be compiled. The State Tax Department would incur additional costs if the Department was required to compile the results.



Memorandum


The stated purpose of this bill is to require the Tax Commissioner to include on the West Virginia personal income tax return a short survey asking the taxpayer the top three preferences where the taxpayer’s taxes should be spent and the bottom three least preferred preferences where their tax dollars are spent. The bill accomplishes its purpose with concerns. The bill makes no provision for payment of the increased personnel cost to make such a survey; provision for the cost of changing the personal income tax form; guidelines as to how the Tax Commissioner is to select items; guidelines to provide valid results; or provision for compiling the results or publishing the results. The bill is effective for taxable years beginning after December 31, 2017.



    Person submitting Fiscal Note: Mark Muchow
    Email Address: kerri.r.petry@wv.gov