FISCAL NOTE

Date Requested: January 14, 2026
Time Requested: 08:15 PM
Agency: Environmental Protection, Department of
CBD Number: Version: Bill Number: Resolution Number:
2168 Introduced SB243
CBD Subject: Taxation


FUND(S):

Special Fund

Sources of Revenue:

Special Fund

Legislation creates:





Fiscal Note Summary


Effect this measure will have on costs and revenues of state government.


Passage of SB243 with its proposed change to ยง11-13NN will not affect expenditures or revenues for the DEP.



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 0 0
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 DMR does not receive severance tax dollars from Chapter 11-13A-1 et. al. DMR Operations Fee is authorized by Chapter 22-3-32. Chapter 22-3-32(a) states the special tax imposed by this section is in addition to all other taxes levied by law.



Memorandum


None



    Person submitting Fiscal Note: Gary Rogers
    Email Address: gary.w.rogers@wv.gov