This Fiscal Note is not an official copy and should not be quoted or cited.
Fiscal Note - SB 0642 - Authorizes certain payroll deductions for state employees including support obligations
SB 642 - Fiscal Note

COMMITTEE ON LEGISLATIVE RESEARCH

OVERSIGHT DIVISION

FISCAL NOTE

L.R. NO. 2740-01

BILL NO. Truly Agreed To and Finally Passed SB 642

SUBJECT: Office of Administration: Payroll Deductions

TYPE: Original

DATE: April 21, 1998


FISCAL SUMMARY

ESTIMATED NET EFFECT ON STATE FUNDS

FUND AFFECTED FY 1999 FY 2000 FY 2001
General Revenue Fund $0 to $50,000 $0 to $50,000 $0 to $50,000
Total Estimated

Net Effect on All

State Funds

$0 to $50,000 $0 to $50,000 $0 to $50,000



ESTIMATED NET EFFECT ON FEDERAL FUNDS

FUND AFFECTED FY 1999 FY 2000 FY 2001
None $0 $0 $0
Total Estimated

Net Effect on All

Federal Funds

$0 $0 $0



ESTIMATED NET EFFECT ON LOCAL FUNDS

FUND AFFECTED FY 1999 FY 2000 FY 2001
Local Government $0 $0 $0

Numbers within parentheses: ( ) indicate costs or losses

This fiscal note contains 3 pages.

FISCAL ANALYSIS

ASSUMPTION

Officials from the Office of Administration, and the Department of Social Services assume this proposal would not fiscally impact their agencies.

The Department of Revenue assumes that this proposal could allow the state to collect delinquent state income taxes thus increasing the balance in the General Revenue Fund. However, it is anticipated that the total amount to be collected would not exceed $50,000 annually. The State of Missouri currently employs approximately 50,000 people. Based on the assumption that one percent of these employees owe state tax monies, with an average amount due of $100 after applicable deductions, the total amount to be collected could be as much as $50,000.

Oversight acknowledges the possibility that other debts owed the state by state employees could be collected as a result of this proposal, but has not speculated on the type of debts or the amounts which might be collected.



FISCAL IMPACT - State Government FY 1999 FY 2000 FY 2001
(10 Mo.)
GENERAL REVENUE FUND
Income - Department of Revenue
Collection of Delinquent State Taxes $0 to $0 to $0 to
$50,000 $50,000 $50,000
FISCAL IMPACT - Local Government FY 1999 FY 2000 FY 2001
(10 Mo.)
$0 $0 $0


FISCAL IMPACT - Small Business

No direct fiscal impact to small businesses would be expected as a result of this proposal.



DESCRIPTION

This proposal would authorize certain payroll deductions, including child support, from state employees payroll checks.

This legislation is not federally mandated, would not duplicate any other program and would not require additional capital improvements or rental space.

SOURCES OF INFORMATION

Office of Administration

Department of Revenue

Department of Social Services



Jeanne Jarrett, CPA

Director

April 21, 1998