FISCAL NOTE

Date Requested: February 10, 2016
Time Requested: 01:35 PM
Agency: Tax Department, State
CBD Number: Version: Bill Number: Resolution Number:
1450 Introduced SB574
CBD Subject: Taxation


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 $28,000 in FY2018 and $10,000 in subsequent years. 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.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2016
Increase/Decrease
(use"-")
2017
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 10,000
Personal Services 0 0 10,000
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


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


This bill will have no effect on State revenue The State Tax Department will incur $28,000 in FY2018 and $10,000 in subsequent years. 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.



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 makes no provision for payment of the increased cost to make such a survey, and it does not provide any guidelines on how the items will be selected, or the provisions to provide valid results. Requirements for compiling and publishing the results are not provided. The bill is silent as to the purpose of the survey or how it will be used.



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