FISCAL NOTE
Date Requested: January 14, 2026
Time Requested: 06:31 PM |
| Agency: |
Revenue, WV Department of |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1688 |
Introduced |
HB4144 |
|
|---|
| CBD Subject: |
State Personnel |
|---|
|
FUND(S):
Multiple Funds
Sources of Revenue:
General Fund Multiple
Legislation creates:
Creates New Expense
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
House Bill 4144 would provide every eligible employee with three or more years of service a $500 Christmas bonus if the state surplus revenue exceeds $100 million annually and funds are available for this bonus. The bill also specifies this bonus is in addition to any other salary increases granted by the Legislature.
The bill leaves multiple important administrative questions without firm answers. Setting those aside, there were approximately 25,000 FTEs on State payroll who received an increment pay in July 2025. If this bonus were interpreted to operate with similar eligibility parameters, the cost of this program in a year the bonus occurs would be approximately $12.5 million.
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 |
12,500,000 |
12,500,000 |
| Personal Services |
0 |
12,500,000 |
12,500,000 |
| 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):
House Bill 4144 would provide every eligible employee with three or more years of service with a $500 Christmas bonus if the state surplus revenue exceeds $100 million annually and funds are available for this bonus. The bill also specifies this bonus is in addition to any other salary increases granted by the Legislature.
The bill leaves multiple important administrative questions without firm answers. Setting those aside, there were approximately 25,000 FTEs on State payrolls who received an increment pay in July 2025. If this bonus were interpreted to operate with similar parameters, the cost of this program in a year the bonus occurs would be approximately $12.5 million.
Memorandum
Several administrative points should be clarified.
First, there is no definition for “eligible employee”. This Fiscal Note has assumed the same definition as those employees who are eligible for annual increment pay.
Second, it is unclear as of what date it is required for an eligible employee to have three or more years of service. Further clarity on whether this is as of a specific date, e.g. the beginning of the fiscal year or Christmas, would improve workability.
Third, there is no specificity as to the state surplus revenue. It would be helpful to specify, for example, whether this refers to all state revenues (e.g. the General Revenue Fund, Lottery Funds, State Road Fund, or some combination thereof) and what the “annually” refers to, whether that is the previous fiscal year, a twelve-month trailing trend leading up to Christmas, or something else.
Finally, the source of the funds from which this bonus is paid should be specified. The bill does not specify whether these funds will receive a dedicated appropriation (the bill does not create a new Special Fund for this purpose nor does it specify the revenue source from which funds would be appropriated) or whether each spending unit is responsible for this bonus in the same way that each spending unit is responsible for its increment pay.
Person submitting Fiscal Note: Peter Shirley
Email Address: peter.shirley@wv.gov