West Virginia 2022 Regular Session

West Virginia Senate Bill SB415

Introduced
1/18/22  
Refer
1/18/22  
Engrossed
2/16/22  
Refer
2/17/22  

Caption

Capping severance tax collections in general revenue at specified percentage

Impact

If enacted, SB 415 will directly affect how severance taxes are collected and allocated within the state, potentially leading to more stable funding sources for economic growth efforts. By ensuring that any surplus in severance tax collections is redirected towards specific development projects, the bill aims to bolster efforts in promoting business growth and infrastructure improvements within West Virginia. This could lead to enhanced local economic conditions and job creation, aligning with the state’s long-term economic strategies.

Summary

Senate Bill 415 aims to amend the Code of West Virginia by capping the severance tax collections that contribute to the state’s general revenue fund. Specifically, the bill proposes that if revenues exceed eight and a half percent of the general revenue collections, any excess will be diverted into a newly established Economic Development Growth Encouragement Fund. This fund is intended to facilitate various economic development initiatives and will be administered by the Secretary of the Department of Economic Development. The legislation defines the structure and purpose of this fund, outlining its operations and how the funds can be utilized.

Sentiment

The sentiment surrounding SB 415 appears to lean positively among lawmakers and stakeholders focused on economic development. Proponents argue that establishing a dedicated fund for excess severance tax revenue will promote sustainable growth and efficient use of funds for vital projects. However, there may be concerns regarding the limitations imposed by capping revenues, as some stakeholders might fear that this could prevent adequate funding for other essential services that rely on general revenue.

Contention

While there is general support for the bill, notable points of contention may arise from how the cap on severance tax revenues is perceived. Critics may argue that such caps could reduce the flexibility of the state in addressing unforeseen fiscal needs, particularly if economic downturns occur. Furthermore, discussions on the priorities for the newly created Economic Development Growth Encouragement Fund could lead to disagreements among various interest groups, particularly those who feel underrepresented in the allocation of these funds.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2502

Specified percent of all “unencumbered” special revenue accounts to be surrendered to general revenue if there has been activity in the account for specified periods

WV SB444

Transferring moneys in WV Future Fund to General Revenue Fund

WV SB77

Providing all coal severance tax be provided to county that produced coal

WV HB3312

Provide that all coal severance tax go to the county that produced the coal

WV SB818

Power Generation and Consumption Act of 2025

WV HB4799

Use a percentage of available coal severance collections to offset future household coal-fired electric power rate increases for senior citizens and persons below the poverty level living in West Virginia

WV SB212

Providing that all coal severance tax shall be provided to county that produced coal

WV SB210

Providing that all coal severance tax shall be provided to county that produced coal

WV HB4888

Requiring ten percent of all state revenues derived from sales tax, excise tax, severance tax, or generated by any other means be placed in General Revenue and returned to the County Division of Highways

WV HB2586

Requiring ten percent of all state revenues derived from sales tax, excise tax, severance tax, or generated by any other means be placed in General Revenue and returned to the County Division of Highways

Similar Bills

No similar bills found.