Date Requested: January 29, 2015
Time Requested: 11:51 AM
Agency: Tax Department, State
CBD Number: Version: Bill Number: Resolution Number:
1809 Introduced HB2470
CBD Subject: Tax


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 promote the retention of nursing education faculty by providing them a tax deduction of $3,500 per year.
    
    The provisions of this bill would reduce General Revenue collections by approximately $50,000 per year beginning in FY2017. Due to the lack of an internal effective date, the proposed deduction would not become effective until the 2016 Tax Year. This deduction would affect less than three hundred taxpayers, allowing less than $228 maximum benefit per taxpayer.
    
    Additional administrative costs to the State Tax Department associated with passage of this bill would be $15,000 in the first year and $10,000 thereafter.
    



Fiscal Note Detail


Effect of Proposal Fiscal Year
2015
Increase/Decrease
(use"-")
2016
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 15,000 10,000
Personal Services 0 10,000 10,000
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 5,000 0
2. Estimated Total Revenues 0 0 -50,000


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


    The provisions of this bill would reduce General Revenue collections by approximately $50,000 per year beginning in FY2017. Due to the lack of an internal effective date, the proposed deduction would not become effective until the 2016 Tax Year. This deduction would affect less than three hundred taxpayers, allowing less than $228 maximum benefit per taxpayer.
    
    Additional administrative costs to the State Tax Department associated with passage of this bill would be $15,000 in the first year and $10,000 thereafter.
    



Memorandum


    The stated purpose of this bill is to promote the retention of nursing education faculty by providing them a tax deduction.
    
    The bill’s definition of “full-time nursing faculty member” does not contain any requirements that the nursing faculty member possess any particular academic and professional qualification, with the exception of being a “nurse educator,” which is not defined. This could allow an individual without a college degree, or any nursing or medical training to act as a “nursing faculty member.”
    
    19CSR1, “Policies, Standards and Criteria for the Evaluation and Accreditation of Colleges, Departments or Schools of Nursing” requires “nursing faculty members,” both full time and part time, to have following requirements;
     (1) Bachelor degree with a major in nursing and are admitted and enrolled in a graduate degree program with a major in nursing within 1 year of employment in the faculty position;
     (2) Demonstrate professional competence with experience in nursing practice and sufficient education
     (3) Have credentials verifying status as a registered professional nurse in West Virginia
    
    The bill does not require the “nursing program” taught by the nursing faculty to be accredited according to the requirements of W. Va. Code §30-7-1 et seq., 19CR1, and any other applicable laws and rules.
    
    
    
    



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