West Virginia Senate Bill SB636

West Virginia 2022 Regular Session

• Introduced: 2/15/22
• Refer: 2/15/22
• Report Pass: 2/18/22
• Engrossed: 2/23/22
• Refer: 2/24/22
• Enrolled: 3/7/22
• Passed: 3/15/22
• Chaptered: 4/20/22

Caption

Supplementing and amending appropriations to Department of Revenue, Office of Tax Appeals

Impact

The passage of SB636 will result in an increase in the funds allocated to the West Virginia Office of Tax Appeals, which is crucial for managing appeals related to state taxes. The specific increase of $74,816 in operational expenses indicates a prioritization of robust tax administration and appeals processes within the state's financial governance. This amendment is significant as it allows the Office to fulfill its responsibilities aptly and respond to the growing demand for tax appeal resolutions.

Summary

Senate Bill 636 addresses the financial appropriations for the West Virginia Office of Tax Appeals by supplementing the existing budget for the fiscal year 2022. The bill aims to enhance the appropriations from the General Revenue Fund to support the operational expenses of the Department of Revenue. This legislative action reflects the need for adjustments in funding to ensure the Office of Tax Appeals has the necessary resources to carry out its functions effectively and efficiently.

Sentiment

The sentiment around SB636 appears to be generally positive among legislators, as reflected in the voting results, with a majority of 86 votes in favor versus 11 against. Supporters likely view the bill as a practical step in ensuring that the Department of Revenue is adequately funded, thus promoting efficiency in tax appeals and bolstering overall state financial operations. However, the dissenting votes suggest that there may be concerns regarding budget allocations or priorities in state spending.

Contention

While SB636 received considerable support, discussion around its implications may have highlighted possible concerns regarding state budgetary constraints and the efficacy of allocating funds to specific sections of the Department of Revenue. Critics might argue about the necessity of such funding increases in relation to other pressing state financial obligations. Still, the overall agreement on the bill indicates a collective recognition of the need for effective tax administration within the state.