FISCAL NOTE
Date Requested: January 15, 2026
Time Requested: 05:08 PM |
| Agency: |
Tax & Revenue Department, WV State |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 2012 |
Introduced |
SB419 |
|
|---|
| CBD Subject: |
Taxation |
|---|
|
FUND(S):
General Revenue Fund
Sources of Revenue:
General Fund
Legislation creates:
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The stated purpose of this bill is to remove the cap on the number of investigators for the criminal investigation division of the state Tax Department, and to remove the cap on the number of examiners by the special audits division in the state Tax Department.
Passage of this bill would not impact State revenues or the budget of the State Tax Division. Eliminating the limit on the number of investigators in the criminal investigation division of the Tax Division would allow the Tax Division to reallocate existing budgeted positions to hire more investigators when necessary.
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):
Passage of this bill would not impact State revenues or the budget of the State Tax Division. Eliminating the limit on the number of investigators in the criminal investigation division of the Tax Division would allow the Tax Division to reallocate existing budgeted positions to hire more investigators when necessary.
Memorandum
The stated purpose of this bill is to remove the cap on the number of investigators for the criminal investigation division of the state Tax Department, and to remove the cap on the number of examiners by the special audits division in the state Tax Department.
There may be a title defect. There is no mention of the subsection (d) change in the Title. Both the Title and Note refer to the Tax Division as the State Tax Department.
The bill would add online charitable raffle fees to funds deposited in a Special Revenue account. W.Va. Code ยง11-10-27(a)(2)(A) indicates that any deposit into that fund should instead be made to the Tax Administration Fund. The amendment to that section could continue to direct those moneys to the Tax Administration Fund. However, the later reenactment of that section with an amendment might divert the money back to the former Special Revenue account.
Person submitting Fiscal Note: Mark Muchow
Email Address: RADfiscal@wv.gov