LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE
75th Regular Session
April 11, 1997
TO: Honorable Judith Zaffirini, Chair IN RE: Senate Bill No. 1263, Committee Report 1st House, Substituted
Committee on Health & Human Services By: Moncrief
Senate
Austin, Texas
FROM: John Keel, Director
In response to your request for a Fiscal Note on SB1263 ( Relating
to requiring the Texas Workforce Commission, local workforce
development boards and centers, and certain employers to provide
tax assistance to certain individuals and families.) this office
has detemined the following:
Biennial Net Impact to General Revenue Funds by SB1263-Committee Report 1st House, Substituted
Implementing the provisions of the bill would result in a net
negative impact of $(337,022) to General Revenue Related Funds
through the biennium ending August 31, 1999.
The bill would make no appropriation but could provide the legal
basis for an appropriation of funds to implement the provisions
of the bill.
Fiscal Analysis
This bill adds Section 2308.314 to the Government Code and Section
301.067 to the Labor Code. These amendments would require the
Texas Workforce Commission to provide information about the
federal earned income tax credit for working families to participants
in workforce development programs. This bill allows the commission
to offer assistance in preparing and filing federal income tax
forms. The commission could use local workforce development
centers as volunteer income tax assistance sites during the
two months preceding the federal income tax deadline or use
specially trained staff or volunteers for income tax assistance.
Methodolgy
It is assumed that the local workforce development boards would
absorb the corresponding costs from the provision of income
tax information and assistance. The Workforce Commission would
incur similar costs related to the provisions affecting commission
offices and in those workforce development regions where no
local board exists or is not operational. The commission would
require the use of current staff for volunteer service coordination
and incur training costs for tax assistance preparation. The
requirements of this bill do not allow federal unemployment
insurance grant funds to be used in implementing its provisions.
As a result, Workforce Commission staff currently funded through
unemployment insurance grants would be funded through general
revenue during the period for which they provide tax preparation
assistance through the various commission offices.
The probable fiscal implications of Implementing the provisions
of the bill during each of the first five years following passage
is estimated as follows:
Five Year Impact:
Fiscal Year Probable
Savings/(Cost)
from General
Revenue Fund
0001
1998 ($168,511)
1998 (168,511)
2000 (168,511)
2001 (168,511)
2002 (168,511)
Net Impact on General Revenue Related Funds:
Fiscal Year Probable Net Postive/(Negative)
General Revenue Related Funds
Funds
1998 ($168,511)
1999 (168,511)
2000 (168,511)
2001 (168,511)
2002 (168,511)
Similar annual fiscal implications would continue as long as
the provisions of the bill are in effect.
No fiscal implication to units of local government is anticipated.
Source: Agencies:
320 Texas Workforce Commission
LBB Staff: JK ,BB ,RA