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HB0123 • 2006

Tax refund to elderly and disabled.

AN ACT relating to the tax refund to the elderly and disabled program; modifying eligibility criteria and benefits under the program; providing an appropriation; and providing for an effective date.

Budget Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Util Tax Relief
Last action
2006-03-24
Official status
enrolled
Effective date
3/23/2006

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HB0123HS001

Standing Committee • H03

Adopted

Plain English: Adopted Standing Committee by H03

  • This amendment summary is using official source text because generated interpretation was skipped for this run.
  • The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.

Bill History

  1. 2006-03-24 LSO

    Assigned Chapter Number - 80

  2. 2006-03-23 Governor

    Governor Signed HEA No. 0015

  3. 2006-03-09 Senate

    S President Signed HEA No. 0015

  4. 2006-03-09 House

    H Speaker Signed HEA No. 0015

  5. 2006-03-08 LSO

    Assigned Number HEA0015

  6. 2006-03-08 Senate

    S Passed 3rd Reading

  7. 2006-03-07 Senate

    S Passed 2nd Reading

  8. 2006-03-06 Senate

    S Passed CoW

  9. 2006-03-03 Senate

    S Placed on General File

  10. 2006-03-03 Senate

    S02 Recommended Do Pass

  11. 2006-03-02 Senate

    S Rereferred to S02

  12. 2006-03-02 Senate

    S03 Recommended Do Pass

  13. 2006-03-01 Senate

    S Introduced and Referred to S03

  14. 2006-03-01 Senate

    S Received for Introduction

  15. 2006-02-28 House

    H Passed 3rd Reading

  16. 2006-02-27 House

    H Passed 2nd Reading

  17. 2006-02-24 House

    H Passed CoW

  18. 2006-02-24 House

    Amendment Adopted

  19. 2006-02-24 House

    H Amendments Adopted

  20. 2006-02-23 House

    H Placed on General File

  21. 2006-02-23 House

    H02 Recommended Do Pass

  22. 2006-02-21 House

    H Rereferred to H02

  23. 2006-02-21 House

    H Placed on General File

  24. 2006-02-21 House

    H03 Recommended Amend and Do Pass

  25. 2006-02-16 House

    H Introduced and Referred to H03

  26. 2006-02-13 House

    H Received for Introduction

  27. 2006-02-10 LSO

    Bill Number Assigned

Official Summary Text

HB0123 Bill Summary

Bill
No.:
HB0123

Drafter:

DKG

LSO
No.:

06LSO-0420

Effective Date:

Enrolled
Act No.:

HEA0015

Chapter
No.:

80

Prime
Sponsor:

Task Force on Utility and Tax Relief

Catch
Title:

Tax refund to elderly and disabled.

Subject:

Increasing eligibility and
refunds in the tax refund to the elderly and disabled program.

Summary/Major
Elements:

Current law
provides a tax refund to Wyoming residents who are 65 or older or 18 or older
and totally disabled for the one year period prior to applying for the refund.

The program contains income and resource
limitations for eligibility.

This bill modifies
those eligibility provisions as follows:

o

Single person's maximum income raised from
$10,000 to $13,500;

o

Married maximum income raised from $14,000 to
$22,000;

o

Resource limitation raised from $4,500 to $6,000
and the

property exempt in determining
resource maximums is raised from $100,000 to $130,000.

The amount of the
maximum refund is also raised as follows:

o

Single persons from $500 to $800;

o

Married couples from $600 to $900.

Finally the amount
of the maximum refund is currently reduced based upon a "floor"
income and then a sliding scale.

This
bill raises those floors as follows:

o

Single persons from $6,000 to $8,000;

o

Married couples from $8,000 to $12,500.

Contains an
appropriation of $7,500,000.

Comments:

Popular
name Tax refund to the elderly and disabled.

Current Bill Text

Read the full stored bill text 
WORKING DRAFT

ORIGINAL HOUSE

BILL

NO.
0123

ENROLLED ACT NO. 15, HOUSE OF REPRESENTATIVES

FIFTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2006 BUDGET SESSION

AN ACT relating to the tax refund to the elderly and disabled program; modifying eligibility criteria and benefits under the program; providing an appropriation; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.

W.S. 39
‑
11
‑
109(c)(ii) and (vii)(intro) is amended to read:

39
‑
11
‑
109.

Taxpayer remedies.

(c)

Refunds. The following shall apply:

(ii)

Wyoming residents meeting resource eligibility requirements under paragraph (vii) of this subsection who are sixty-five (65) years of age and older or who are eighteen (18) years of age and older and are totally disabled during the one (1) year period immediately preceding the date of application for a refund under this subsection and are not residents of any state funded institution, are qualified for an exemption and refund of state taxes as provided in this subsection.
The application shall indicate whether the applicant has applied for or received any refund under this section, a property tax refund under W.S. 39
‑
13
‑
109(c)(iii) or a property tax credit under W.S. 39
‑
13
‑
109(d) for the same calendar year.
A qualified single person whose actual income is less than
ten thousand dollars ($10,000.00)
thirteen thousand five hundred dollars ($13,500.00)
shall receive
five hundred dollars ($500.00)
eight hundred dollars ($800.00)
reduced by the percentage that his actual income exceeds
six thousand dollars ($6,000.00)
eight

thousand dollars ($8,000.00) per year
and qualified married persons, at least one (1) of whom is at least sixty-five (65) years of age or totally disabled, whose actual income is less than
fourteen thousand dollars ($14,000.00)
twenty-two thousand dollars ($22,000.00)
shall receive
six hundred dollars ($600.00)
nine hundred dollars ($900.00)
reduced by the percentage that their actual income exceeds
eight thousand dollars ($8,000.00)
twelve thousand five hundred dollars ($12,500.00)
per year. Until remarriage a person sixty (60) years or older once qualified through marriage remains eligible individually for single person benefits, subject to income limitations, after the death of his spouse;

(vii)

No applicant is entitled to a refund under this
article
subsection
who owns resources that exceed an equity value of
four thousand five hundred dollars ($4,500.00)
six thousand dollars ($6,000.00)
. In determining resources, a single
one hundred thousand dollars ($100,000.00)
one hundred thirty thousand dollars ($130,000.00)
equity value of the combined property is exempt:

Section 2.

There is appropriated from the general fund to the department of health for purposes of this act, seven million five hundred thousand dollars ($7,500,000.00). Notwithstanding W.S. 9
‑
4
‑
207 funds appropriated under this section shall not revert on June 30, 2006, but shall remain available for the fiscal biennium commencing July 1, 2006.

Section 3.

This act is effective immediately upon co
m
pletion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constit
u
tion.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk

1