HB0280 - Qualified resource eligibility tax refund.

 

2001

State of Wyoming

01LSO-0484

Substitute Bill 1

 

 

 

HOUSE BILL NO.  HB0280

 

 

Qualified resource eligibility tax refund.

 

Sponsored by:

 

 

A BILL

 

for

 

 1  AN ACT relating to a tax refund for specified persons;
 2  modifying eligibility criteria and benefits under the tax
 3  refund program; limiting the time period of the modified
 4  criteria and benefits; authorizing an additional payment;
 5  making conforming amendments; and providing for an
 6  effective date.

 7 

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

 9 

10         Section 1.  W.S. 39-11-109(c)(i) by creating new
11  subparagraphs (G) and (H), and (iv), (v), and by creating a
12  new paragraph (viii) is amended to read:

13 

14         39-11-109.  Taxpayer remedies.

15 

16         (c)  Refunds.  The following shall apply:

17 

 

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 1              (i)  As used in this subsection:

 2 

 3                   (G)  "Household" means any individual or
 4  group of individuals living together for whom residential
 5  energy or food is customarily purchased in common.  The
 6  energy purchase may be in the form of rent;

 7 

 8                   (H)  "Household income" means the total
 9  income of all household members eighteen (18) years of age
10  or older;

11 

12              (iv)  Except as otherwise provided in this
13  subsection, warrants for tax refunds shall be mailed by the
14  department to qualified recipients by December 20 following
15  the application date of the last working day in August. The
16  department shall enclose a letter of transmittal with each
17  warrant explaining how the refund was computed on the basis
18  of the applicant's income, enclosing a chart which shows
19  sources of income to the state general fund and an
20  explanation indicating that each payment represents an
21  allowance for sales and use tax refund, property tax refund
22  and a refund for utility or energy costs;

23 

 

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 1              (v)  Warrants are issued to senior citizens and
 2  disabled persons under this subsection as a refund and
 3  partial exemption of taxes paid under the sales and use
 4  taxes, property tax relief and utility or energy cost
 5  relief. Refunds are payable from the general fund;

 6 

 7             (viii)  Notwithstanding paragraph (ii) of this
 8  subsection for the period beginning with the effective date
 9  of this paragraph and ending December 31, 2002 the
10  following shall apply:

11 

12                   (A)  Wyoming residents meeting resource
13  eligibility requirements under paragraph (vii) of this
14  subsection who are eighteen (18) years of age and older and
15  are not residents of any state funded institution, are
16  qualified for an exemption and refund of state taxes as
17  provided in this paragraph. A qualified single person whose
18  actual income is less than twelve thousand seven hundred
19  fifty dollars ($12,750.00) shall receive five hundred
20  dollars ($500.00) reduced by the percentage that his actual
21  income exceeds seven thousand six hundred fifty dollars
22  ($7,650.00) and qualified households with two (2) or more
23  persons with an actual household income of less than twenty
24  thousand dollars ($20,000.00) shall receive six hundred

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 1  dollars ($600.00) reduced by the percentage that the actual
 2  household income exceeds nine thousand seven hundred fifty
 3  dollars ($9,750.00) per year.  Refunds under this paragraph
 4  are subject to the following:

 5 

 6                         (I)  Persons or households eligible for
 7  and receiving food stamps under the federal food stamp
 8  program pursuant to title 7, chapter 51 of the United
 9  States Code, during the period for which the tax refund is
10  calculated, shall have the benefit provided by this
11  paragraph reduced by the amount of food stamps received;

12 

13                         (II)  Refunds to persons or households
14  eligible for and receiving assistance under the low income
15  energy assistance program during the period for which the
16  tax refund is calculated shall have the benefit provided
17  under this paragraph reduced by the amount of assistance
18  received;

19 

20                         (III)  Persons sixty-five (65) years of
21  age or older or totally disabled shall be exempt from the
22  reduced benefit provisions of subdivisions (c)(viii)(A)(I)
23  and (II) of this section;

24 

 

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 1                         (IV)  Qualified households with two (2)
 2  or more persons, with at least one (1) person who is
 3  sixty-five (65) years of age or older or a totally disabled
 4  person shall be exempt from the reduced benefit provisions
 5  of subdivisions (c)(viii)(A)(I) and (II) of this section;

 6 

 7                         (V)  A person sixty (60) years of age
 8  or older once qualified as a member of a household with two
 9  (2) persons shall remain eligible individually for single
10  person benefits, subject to income limitations, after the
11  death of the other household member.

12 

13                   (B)  Qualified residents shall apply to the
14  department, or its designee, in the county of their
15  residence, on or before the last working day in August of
16  each year for a refund of exempted sales and use taxes,
17  certifying age, residency, number of household members,
18  resources and income under oath on forms prescribed by the
19  department. Each application shall be submitted under oath
20  by the applicant and shall be accompanied by a copy of the
21  applicant's federal income tax return for the previous
22  calendar year or a statement under oath that the applicant
23  was not required to file a return for the previous calendar
24  year. The department shall issue upon request to each

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 1  qualified applicant a receipt acknowledging the filing of a
 2  completed application.  For refunds based upon the calendar
 3  year 2000, an additional application may be made under this
 4  subparagraph on or before June 29, 2001.  Notwithstanding
 5  paragraph (iii) of this subsection, persons qualified under
 6  this paragraph who make application on or before June 29,
 7  2001 shall be entitled to a one (1) time payment equal to
 8  the refund normally provided under this paragraph.  The
 9  payment for applications received on or before June 29,
10  2001 shall be in addition to the refund for which the
11  recipient is otherwise qualified for under this paragraph.
12  Notwithstanding paragraph (iv) of this subsection,
13  applications made on or before June 29, 2001 shall be
14  processed immediately by the department and warrants mailed
15  as soon as practicable.

16 

17         Section 2.  This act iseffective immediately upon
18  completion of all acts necessary for a bill to become law
19  as provided by Article 4, Section 8 of the Wyoming
20  Constitution.

21 

22                         (END)

 

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