FISCAL NOTE
Date Requested: February 17, 2017 Time Requested: 01:23 PM |
Agency: |
Tax & Revenue Department, WV State |
CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
1649 |
Introduced |
HB2539 |
|
CBD Subject: |
Actions, Suits and Liens, Taxation |
---|
|
FUND(S):
General Revenue Fund
Sources of Revenue:
General Fund
Legislation creates:
Neither Program nor Fund
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The stated purpose of this bill is to permit a housing authority to garnish delinquent rents and other amounts owed to the authority from the renter’s income tax refund. The bill sets forth a procedure. The bill permits the Tax Commissioner and the applicable courts to receive a fee and costs. The bill provides for rule-making.
According to our interpretation, the proposed bill would have no impact on revenues but would affect the administrative costs associated with fulfilling these requirements.
The State Tax Department would incur additional costs of $50,000 in FY2019 and $25,000 for each year thereafter.
Fiscal Note Detail
Effect of Proposal |
Fiscal Year |
2017 Increase/Decrease (use"-") |
2018 Increase/Decrease (use"-") |
Fiscal Year (Upon Full Implementation) |
1. Estmated Total Cost |
0 |
0 |
25,000 |
Personal Services |
0 |
0 |
25,000 |
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 |
0 |
Explanation of above estimates (including long-range effect):
According to our interpretation, the proposed bill would have no impact on revenues but would affect the administrative costs associated with fulfilling these requirements.
The State Tax Department would incur additional costs of $50,000 in FY2019 and $25,000 for each year thereafter.
Memorandum
The stated purpose of this bill is to permit a housing authority to garnish delinquent rents and other amounts owed to the authority from the renter’s income tax refund. The bill sets forth a procedure. The bill permits the Tax Commissioner and the applicable courts to receive a fee and costs. The bill provides for rule-making.
The proposed bill contains some ambiguity with respect to offsets. Since the magistrate offset already exists, it would seem to have priority over this new offset, absent language to the contrary. Further, there is question as to whether the new offset may be repetitive of the existing magistrate offset, as referenced above.
Person submitting Fiscal Note: Mark Muchow
Email Address: kerri.r.petry@wv.gov