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20LSO-0374
2020
STATE OF WYOMING
20LSO-0374
ENGROSSED
3.0
HOUSE BILL NO. HB0139
Tax refund to elderly and disabled.
Sponsored by: Representative(s) Hallinan, Barlow, Blake, Clem, Connolly, Flitner, Haley, Jennings, Miller, Pelkey, Pownall, Salazar, Sweeney and Zwonitzer and Senator(s) Anselmi-Dalton, Ellis and Pappas
A BILL
for
AN ACT relating to taxation and revenue; amending eligibility criteria for the tax refund to the elderly and disabled program; providing for administration of the tax refund by the department of revenue; requiring rulemaking; authorizing a position; providing an appropriation; and providing for effective dates.
Be It Enacted by the Legislature of the State of Wyoming:
Section 1.
W.S. 39
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11
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109(c)(i)(A), (ii), (vi) and (vii)(intro) is amended to read:
39
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11
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109.
Taxpayer remedies.
(c)
Refunds. The following shall apply:
(i)
As used in this subsection:
(A)
"Department" means the department of
health
revenue
;
(ii)
Wyoming residents meeting asset 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 exemption under W.S. 39
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13
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105, a property tax refund under W.S. 39
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109(c)(v) or a property tax credit under W.S. 39
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109(d) for the same calendar year. Subject to legislative appropriation for the program, a qualified single person whose actual income is less than
seventeen
thousand five hundred dollars ($17,500.00)
thirteen thousand dollars ($13,000.00)
shall receive
eight hundred dollars ($800.00)
seven hundred dollars ($700.00)
reduced by the percentage that his actual income exceeds
ten thousand dollars ($10,000.00)
seven thousand five hundred dollars ($7,500.00)
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
twenty
‑
eight thousand five hundred dollars ($28,500.00)
twenty
‑
one thousand dollars ($21,000.00)
shall receive
nine hundred dollars ($900.00)
eight hundred dollars ($800.00)
reduced by the percentage that their actual income exceeds
sixteen thousand dollars ($16,000.00)
twelve thousand dollars ($12,000.00)
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;
(vi)
The department
of health
shall promulgate rules and regulations to carry out the provisions of this subsection;
(vii)
No applicant is entitled to a refund under this subsection unless the person has total household assets as defined by the department
of health
through rules and regulations of not to exceed twenty
‑
five thousand dollars ($25,000.00) per adult member of the household as adjusted annually by the state average Wyoming cost
‑
of
‑
living index published by the economic analysis division of the department of administration and information. In determining assets, the following property is exempt:
Section 2.
(a)
There is appropriated from the general fund two million five hundred sixteen thousand three hundred fifty
‑
seven dollars ($2,516,357.00) to the department of revenue for the purpose of providing the refunds offered under W.S. 39
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109(c)(ii) and for the purposes of funding the position authorized in subsection (b) of this section. This appropriation shall be for the period beginning with the effective date of this act and ending June 30, 2022. This appropriation shall not be transferred or expended for any other purpose and any unexpended, unobligated funds
remaining from this appropriation shall revert as provided by law on June 30, 2022.
(b)
The department of revenue is authorized one additional full
‑
time permanent position to implement the purposes of this act. From funds appropriated in subsection (a) of this section, up to one hundred ninety
‑
four thousand dollars ($194,000.00) shall only be expended to fund the position authorized in this subsection for the period beginning with the effective date of this act and ending June 30, 2022.
Section 3.
On or before July 1, 2020, the department of revenue shall adopt rules necessary to implement this act. Any rules adopted by the department of revenue in accordance with this section shall take effect on July 1, 2020. Any rules adopted by the department of health in accordance with W.S. 39‑11‑109(c)(vi) shall continue in effect through June 30, 2020.
Section 4.
(a)
Except as provided in subsection (b) of this section, this act is effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution.
(b)
Sections 1 and 2 of this act are effective July 1, 2020.
(END)
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HB0139