FISCAL NOTE
Date Requested: January 30, 2019
Time Requested: 02:42 PM |
| Agency: |
Tax & Revenue Department, WV State |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 2844 |
Introduced |
HB2737 |
|
|---|
| CBD Subject: |
Taxation |
|---|
|
FUND(S):
General Revenue Fund
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.
The stated purpose of this bill is to provide for training to State Tax Division employees to promote competence and efficiency in state tax administration and to recruit and retain a skilled workforce for the State Tax Division.
The bill allows the State Tax Commissioner to provide an employee with training or instruction based on review of personnel records. The training cannot be for more than nine months in a four-year period and must be in the employee’s current field or vocation. The Commissioner may request that an employee get the additional training, and the training can be at any place the Commissioner considers suitable. Designated attendance will be compensated as if the employee were performing job duties. The Commissioner can use state funds to cover tuition, materials or enrollment fees. Additional costs are anticipated to be roughly $30,000 to $50,000 a year.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2019
Increase/Decrease
(use"-") |
2020
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
50,000 |
50,000 |
| Personal Services |
0 |
0 |
0 |
| 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):
The bill allows the State Tax Commissioner to provide an employee with training or instruction based on review of personnel records. The training cannot be for more than nine months in a four-year period and must be in the employee’s current field or vocation. The Commissioner may request that an employee get the additional training, and the training can be at any place the Commissioner considers suitable. Designated attendance will be compensated as if the employee were performing job duties. The Commissioner can use state funds to cover tuition, materials or enrollment fees. Additional costs are anticipated to be roughly $30,000 to $50,000 a year.
Memorandum
Person submitting Fiscal Note: Mark Muchow
Email Address: kerri.r.petry@wv.gov