FISCAL NOTE

Date Requested: February 11, 2026
Time Requested: 05:07 PM
Agency: Environmental Protection, Department of
CBD Number: Version: Bill Number: Resolution Number:
4028 Introduced HB5432
CBD Subject: Taxation


FUND(S):

General

Sources of Revenue:

General Fund

Legislation creates:





Fiscal Note Summary


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


Passage of HB5432 with its proposed change to ยง11-13NN will not affect expenditures or revenues for the DEP. This bill could have a potential impact on the State's general revenue. The Tax Commissioner may be able to provide more specific information regarding that impact.



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