FISCAL NOTE
Date Requested: January 29, 2026
Time Requested: 06:11 PM |
| Agency: |
Tax & Revenue Department, WV State |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 2969 |
Introduced |
HB4933 |
|
|---|
| CBD Subject: |
Taxation |
|---|
|
FUND(S):
General Revenue Fund
Sources of Revenue:
General Fund
Legislation creates:
Decreases Existing Revenue, Creates New Expense, Increases Existing Expenses
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The stated purpose of this bill is to allow a tax credit for the cost of spaying or neutering a dog or cat.
As written, the passage of this bill would provide a Personal Income Tax credit equal to 100% of the cost paid for the spaying or neutering of a dog or cat in the same tax year. The cost of spaying and neutering dogs and cats varies by location and facility, also the cost is greater for larger dogs and cats. Because this is a 100 percent for the cost for spaying or neutering a dog or cat, it would be the State essentially funding all dog and cat sterilizations. Passage of this bill would reduce General Revenue Fund collections by up to $8 million per year beginning in FY2028. Due to the lack of an internal effective date, this proposed credit would first become effective for tax years beginning on or after January 1, 2027.
Additional administrative costs to the State Tax Department would be $62,950 in FY2027 and $44,800 in FY2028 and subsequent years.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2026
Increase/Decrease
(use"-") |
2027
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
62,950 |
44,800 |
| Personal Services |
0 |
44,800 |
44,800 |
| Current Expenses |
0 |
0 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
1,650 |
0 |
| Other |
0 |
16,500 |
0 |
| 2. Estimated Total Revenues |
0 |
0 |
-8,000,000 |
Explanation of above estimates (including long-range effect):
As written, the passage of this bill would provide a Personal Income Tax credit equal to 100% of the cost paid for the spaying or neutering of a dog or cat in the same tax year. The cost of spaying and neutering dogs and cats varies by location and facility, also the cost is greater for larger dogs and cats. Because this is a 100 percent for the cost for spaying or neutering a dog or cat, it would be the State essentially funding all dog and cat sterilizations. Passage of this bill would reduce General Revenue Fund collections by up to $8 million per year beginning in FY2028. Due to the lack of an internal effective date, this proposed credit would first become effective for tax years beginning on or after January 1, 2027.
Additional administrative costs to the State Tax Department would be $62,950 in FY2027 and $44,800 in FY2028 and subsequent years.
Memorandum
Person submitting Fiscal Note: Mark Muchow
Email Address: RADfiscal@wv.gov