FISCAL NOTE
Date Requested: January 10, 2020 Time Requested: 10:02 AM |
Agency: |
Supreme Court of Appeals |
CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
1197 |
Introduced |
SB140 |
|
CBD Subject: |
|
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FUND(S):
General Revenue
Sources of Revenue:
General Fund
Legislation creates:
Increases Existing Expenses
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
This bill will increase travel expenses by increasing the mileage allowance rate provided in §6-7-5 of the West Virginia Code.
Fiscal Note Detail
Effect of Proposal |
Fiscal Year |
2020 Increase/Decrease (use"-") |
2021 Increase/Decrease (use"-") |
Fiscal Year (Upon Full Implementation) |
1. Estmated Total Cost |
0 |
0 |
0 |
Personal Services |
0 |
7,500 |
7,500 |
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 increase personal services by increasing the mileage allowance rate provided in §6-7-5 of the code of West Virginia. Because the allowance is for commuting from the judge's place of residence, it is considered additional (taxable) compensation rather than travel reimbursement. The fiscal note is based on the number of judges (7) who have received the allowance in the past six months.
Memorandum
Most judges who preside over a multi-county circuit do not seek compensation under this statute. Rather, they claim travel reimbursement from their primary work location (courthouse) to a secondary work location (courthouse in another county). This is considered business travel and is paid at the current IRS rate. It is also not taxable income, since it not reimbursement for commuting.
Person submitting Fiscal Note: Joe Armstrong
Email Address: Joseph.Armstrong@courtswv.gov