FISCAL NOTE
Date Requested: January 21, 2026
Time Requested: 04:10 PM |
| Agency: |
Education, WV State Board of |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1701 |
Introduced |
HB4654 |
|
|---|
| CBD Subject: |
Education (K12) |
|---|
|
FUND(S):
N/A
Sources of Revenue:
Other Fund County Boards of Education
Legislation creates:
Increases Existing Expenses
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
This proposed legislation provides a pay increase for teachers who have more than 30 students in their classroom. In its current form, this legislation does not have any fiscal impact on State since the allowances under the Public School Support Plan are not being increased. However, the estimated costs would be borne by the county boards of education at an estimated amount of $6,247,480.
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 |
6,247,480 |
6,247,480 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
6,247,480 |
6,247,480 |
| 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):
There is no additional cost to the State for this proposed legislation since the allowances under the Public School Support Plan are not being increased. The total estimated cost would be borne by the county boards of education. The total estimated cost to the county boards of education for the proposed legislation is $6,247,480.
The base additional compensation to be paid to teachers under the proposed legislation is $5,395,526. The total estimate assumes fixed charges (FICA, unemployment, workers comp) of $441,354 and retirement of $410,600. Calculation is based on course count and average class size for ELA, Math, Science, and Social Studies courses with more than 30 students enrolled. Average class size of over 30 students was then extrapolated over 180 instructional days at an additional $25 per day.
Memorandum
WVDE recommends moving to WV Code section 18-5-18a (f), which relates to the allowable pupil-teacher ratio in classrooms. By placing the proposed legislation within the same code section as the teachers’ pay tables, there may be a question whether the amounts are to state funded as all other compensated amounts listed in this section are. Further clarification should be provided to determine if virtual courses are exempt from the proposed legislation. WVDE also recommends clarifying language as to whether the additional compensation would be subject to retirement withholdings.
Person submitting Fiscal Note: Tina Payne
Email Address: tina.a.payne@k12.wv.us