FISCAL NOTE
Date Requested: February 10, 2026
Time Requested: 10:27 AM |
| Agency: |
Tax & Revenue Department, WV State |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 3797 |
Introduced |
SB839 |
|
|---|
| CBD Subject: |
Elections; Taxation |
|---|
|
FUND(S):
General Revenue Fund
Sources of Revenue:
General Fund
Legislation creates:
Decreases Existing Revenue, Increases Existing Expenses
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The stated purpose of this bill is to provide for a $100 tax credit per election for service by an election official to West Virginia Personal Income tax liabilities. The tax credit shall not exceed $200 for any taxable year.
This bill would provide a $100 personal income tax credit to taxpayers who meet the qualifications set out in §11-13-NN-4. Taxpayers may claim the credit twice per year for a total of $200. Starting in FY2031 and every other fiscal year thereafter, the reduction to the General Revenue Fund could be up to $1.75 million. The reduction to the General Revenue Fund would be minimal in FY2030 and FY 2032 because all municipal elections must be held in the even years in conjunction with the counties by July 1, 2032.
Additional administrative costs of $27,500 in the first year of implementation and $11,000 in subsequent years.
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 |
11,000 |
| Personal Services |
0 |
0 |
11,000 |
| 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 |
-1,750,000 |
Explanation of above estimates (including long-range effect):
This bill would provide a $100 personal income tax credit to taxpayers who meet the qualifications set out in §11-13-NN-4. Taxpayers may claim the credit twice per year for a total of $200. Starting in FY2031 and every other fiscal year thereafter, the reduction to the General Revenue Fund could be up to $1.75 million. The reduction to the General Revenue Fund would be minimal in FY2030 and FY 2032 because all municipal elections must be held in the even years in conjunction with the counties by July 1, 2032.
Additional administrative costs of $27,500 in the first year of implementation and $11,000 in subsequent years.
Memorandum
Person submitting Fiscal Note: Mark Muchow
Email Address: RADfiscal@wv.gov