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:


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
Fiscal Year
(Upon Full
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.


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
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