Date Requested: February 03, 2015
Time Requested: 01:06 PM
Agency: State Tax & Revenue Department
CBD Number: Version: Bill Number: Resolution Number:
2684 Introduced SB402
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 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 will have no effect on State revenue.
    
    The State Tax Department will incur $30,000 in FY2016 and $25,000 in subsequent years for form changes and additional printing and mailing expenses. The bill requires the Tax Commissioner to include a survey with Personal Income Tax returns but does not require the answers given to the survey to be compiled. If the bill is amended to require that the answers be compiled, the State Tax Department will incur an additional $35,000 in costs per year to meet this requirement.
    



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 65,000 60,000
Personal Services 0 35,000 35,000
Current Expenses 0 25,000 25,000
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 5,000 0
2. Estimated Total Revenues 0 0 0


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


    This bill will have no effect on State revenue.
    
    The State Tax Department will incur $30,000 in FY2016 and $25,000 in subsequent years for form changes and additional printing and mailing expenses. The bill requires the Tax Commissioner to include a survey with Personal Income Tax returns but does not require the answers given to the survey to be compiled. If the bill is amended to require that the answers be compiled, the State Tax Department will incur an additional $35,000 in costs per year to meet this requirement.
    



Memorandum


    



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