West Virginia 2024 1st Special Session

West Virginia Senate Bill SB1015

Introduced
5/19/24  
Engrossed
5/19/24  
Enrolled
5/20/24  
Passed
5/24/24  

Caption

Amending amount of surplus deposited into Revenue Shortfall Reserve Fund

Impact

The implementation of SB1015 will enhance the state's capabilities to address unexpected revenue shortfalls. By ensuring a more robust Revenue Shortfall Reserve Fund, the state legislature can better respond to fiscal challenges that may arise from natural disasters or economic downturns. This change facilitates quicker access to necessary funds during emergency periods, thereby promoting financial stability and the state’s ability to meet its financial obligations in critical times.

Summary

Senate Bill 1015 amends the provisions relating to the Revenue Shortfall Reserve Fund in West Virginia. The bill stipulates an adjustment in the amount of surplus revenues deposited into the fund, specifically targeting the first 50 percent of surplus revenues accrued at the end of each fiscal year. This adjustment aims to ensure that the fund maintains a balance equivalent to 20 percent of a rolling average of general revenue appropriations over the preceding three fiscal years. The mechanism for timely deposits will bolster the state’s financial position and preparation for potential fiscal emergencies.

Sentiment

The sentiment around SB1015 appears to be generally positive, especially among members of the legislature who recognize the importance of fiscal preparedness. The bill passed unanimously, indicating a consensus on the necessity to strengthen the Revenue Shortfall Reserve Fund. Lawmakers perceive this bill as a proactive measure aimed at preserving the financial integrity of the state, enhancing its capacity to manage unanticipated financial crises effectively.

Contention

There were no notable points of contention documented in the voting history or discussions surrounding SB1015, suggesting a strong bipartisan support for the measures proposed in the bill. The lack of dissent may reflect a shared understanding among lawmakers regarding the importance of a dependable financial reserve. However, the long-term implications of this increased funding for the reserve will likely be topics for future discussion as the state evaluates its fiscal policies and priorities.

Companion Bills

WV HB115

Similar To Relating to the amount of surplus deposited into the Revenue Shortfall Reserve Fund and providing for an effective date

Similar Bills

WV SB487

Relating to Revenue Shortfall Reserve Fund and Revenue Shortfall Reserve Fund – Part B

WV HB2624

Redirecting a percentage of any surplus to state institutions of higher education to restore their state allocation funding levels

WV HB101

Relating to combining the totals of the Revenue Shortfall Reserve Fund and Revenue Shortfall Reserve Fund – Part B when determining surplus deposit eligibility

WV SB1001

Combining Revenue Shortfall Reserve Fund and Revenue Shortfall Reserve Fund – Part B for surplus deposit eligibility

WV HB115

Relating to the amount of surplus deposited into the Revenue Shortfall Reserve Fund and providing for an effective date

WV HB4007

To reduce personal income tax rates

WV HB4709

To increase the threshold for the rate of taxation by $10,000 and $5,000, respectively

WV HB4398

Relating to reducing the consumer sales and service tax