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: Representative(s) Paseneaux
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
Page 1
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
Page 2
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
Page 4
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
Page 5
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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