WV Center on Budget and Policy > Blog > Budget > 2014’s Bills Passed with a Fiscal Impact

2014’s Bills Passed with a Fiscal Impact

The Legislature passed 201 bills during the 2014 Legislative Session. 51 of those bills came with fiscal notes attached, the price tags attached to legislation that inform legislators and the public of the estimated cost to the state in either expenditure increases or revenue losses. Fiscal notes are usually attached to a bill when taxes or fees are assessed or a new program, service, or fund is being created. While there are significant flaws with fiscal notes in West Virginia, they still contain important information.

Of the 61 fiscal notes attached to completed legislation in 2014 (some bills have more than one fiscal note, submitted by different agencies, which is why there are more fiscal notes than bills), 17 identified a measurable expenditure impact. Seven of these fiscal notes identified a negative expenditure effect, meaning that the passage of the bill would reduce government spending, while 10 identified a positive expenditure effect. In total, the 19 fiscal notes show that the passed legislation would increase state spending by $61.2 million. The largest of these was SB 391, providing salary increase for teachers and school service personnel, at a cost of $38 million.

In addition, another eight fiscal notes identified possible expenditure changes, but were unable to provide an estimate.

Four fiscal notes identified a measurable revenue impact. Three of these fiscal notes showed a positive revenue impact, meaning that the passage of the bill would increase government revenue, while one showed a negative impact, indicating a reduction in revenue. In total, the four fiscal notes show that the passed legislation would increase government revenue by $5.4 million. The largest of these was SB 328, terminating the Strategic Research and Development Tax Credit, which increased revenue by $4 million.

In addition, another six fiscal notes identified possible revenue changes, but were unable to provide an estimate. Notable among these bills are two tax incentive bills: HB 4184, otherwise known as the Greenbrier tax credit, and HB 4343, the Project Launchpad Act. 

Below is a list of the bills passed with a fiscal note.

Bill

Summary

Full Expenditure Impact

Full Revenue Impact

SB 90

Creating criminal offense for interfering or preventing call for assistance of emergency service personnel

$0

$0

SB 204

Relating to crime victims compensation awards

-$1,204,000

$0

SB 315

Clarifying use of certain funds under Military Authority Act

$0

$0

SB 328

Terminating Strategic Research and Development Tax Credit

$0

$4,000,000

SB 331

Requiring certain accelerated payment of consumers sales and service and use tax and employee withholding taxes

$0

$0

SB 356

Relating to purchasing reforms

$0

$0

SB 373 (DEP)

Relating to water resources protection

$755,715

$930,715

SB 373 (DHHR)

Relating to water resources protection

$454,191

$0

SB 375

Excluding certain personal property from TIF assessment

$0

$0

SB 391

Providing salary increase for teachers and school service personnel

$38,988,702

$0

SB 402

Permitting recovery of service charge and fees charged to Tax Commissioner by financial institutions

-$25,000

$0

SB 414

Redirecting nonprobate appraisement filings

$0

$0

SB 416

Relating to tentative appraisals of industrial and natural resources property

-$5,000

$0

SB 431

Relating to issuance and renewal of certain driver’s licenses and federal ID cards

-$560,228

$372,420

SB 443

Relating to SPRS

$0

$0

SB 444

Relating to PERS

$0

$0

SB 452

Relating to TRS annuity calculation of member with reciprocal service credit

$0

$0

SB 456

Extending expiration date for health care provider tax on eligible acute care hospitals

$19,932,495

$0

SB 457

Requiring programs for temporarily detained inmates in regional jails

$0

$0

SB 458

Dedicating certain circuit court fees to fund low-income persons’ civil legal services

$0

$0

SB 461

Creating Future Fund

$0

unknown

SB 469

Creating Veterans and Warriors to Agriculture Program

$0

$0

SB 486

Establishing salaries and providing raises for State Police forensic lab employees

$644,931

$0

SB 523

Providing for additional state veterans skilled nursing facility in Beckley

$0

$0

HB 2165 (DHHR)

Relating to death certificates of military veterans

$0

-$108,713

HB 2165 (Veteran’s Affairs)

Relating to death certificates of military veterans

$0

$0

HB 2954

Requiring that members of the Mine Safety Technology Task Force are paid the same compensation as members of the Legislature

$0

$0

HB 4005 (Corrections)

Relating to criminal offenses for child neglect

unknown

$0

HB 4005 (DHHR)

Relating to criminal offenses for child neglect

$0

$0

HB 4006 (Corrections)

Relating to the possession and distribution of child pornography

unknown

$0

HB 4006 (DHHR)

Relating to the possession and distribution of child pornography

$0

$0

HB 4006 (Supreme Court)

Relating to the possession and distribution of child pornography

$0

$0

HB 4184 (Development Office)

Relating to the West Virginia Tourism Development Act

$0

$0

HB 4184 (Tax Dept)

Relating to the West Virginia Tourism Development Act

unknown

unknown

HB 4210

Juvenile sentencing reform

$0

$0

HB 4228

Repealing or removing certain portions of education-related statutes that have expired

-$190,000

$0

HB 4236

Sexual assault nurse examination network

$156,446

$0

HB 4254

Providing that certain state employees may be granted a leave of absence with pay during a declared state of emergency

unknown

$0

HB 4256

Amending the annual salary schedule for members of the state police

$408,562

$0

HB 4270

Relating to salaries of service employees of the state camp and conference center known as Cedar Lakes Conference Center

$0

$0

HB 4283 (Div of Labor)

Raising the minimum wage

$650,000

unknown

HB 4283 (Div of Personnel)

Raising the minimum wage

unknown

unknown

HB 4284

Pregnant Workers’ Fairness Act

unknown

$0

HB 4290

Revising the regulatory structure of money transmitters and other entities

$0

$210,476

HB 4318

Continuing education of veterans mental health

$0

$0

HB 4332 (DHHR)

Extending the time that certain nonprofit community groups are exempt from the moratorium on creating new nursing home beds

$4,165,000

$0

HB 4332 (Health Care Authority)

Extending the time that certain nonprofit community groups are exempt from the moratorium on creating new nursing home beds

$0

$0

HB 4332 (PEIA)

Extending the time that certain nonprofit community groups are exempt from the moratorium on creating new nursing home beds

$0

$0

HB 4343

West Virginia Project Launchpad Act

$110,000

unknown

HB 4349

Clarifying retirement dependent child scholarship and burial benefits under a Qualified Domestic Relations Order

$0

$0

HB 4350

Providing for the awarding of a West Virginia Veterans Medal and ribbon, and a West Virginia Service Cross and ribbon to certain qualifying West Virginia Veterans

$0

$0

HB 4363

Creating an informal dispute resolution process available to behavioral health providers

$0

$0

HB 4365

Relating to employer remittance and reporting of Teachers Retirement System member contributions to the retirement board

$0

$0

HB 4373

Relating to driver education programs

-$3,064,842

$0

HB 4393

Creating the Dangerous Wild Animals Act

unknown

unknown

HB 4425

Giving the Superintendent of State Police authority to hire additional staff

-$16,568

$0

HB 4432

Adopting Principle Based Reserving as the method by which life insurance company reserves are calculated

$0

$0

HB 4449

Including proximity detection systems and cameras used on continuous mining machines and underground haulage equipment for tax credit purposes

$0

unknown

HB 4496

Providing for the allocation of matching funds from future moneys deposited into the West Virginia Research Trust Fund

$0

$0

HB 4588

Protecting unborn children who are capable of experiencing pain by prohibiting abortion after twenty weeks

unknown

$0

HB 4619

Authorizing innovation school districts

$0

$0

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