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House Journal


Day 01 (05-04-2017) - [PDF]
Day 02 (05-05-2017) - [PDF]
Day 03 (05-15-2017) - [PDF]
Day 04 (05-16-2017) - [PDF]
Day 05 (05-17-2017) - [PDF]
Day 06 (05-18-2017) - [PDF]
Day 07 (05-19-2017) - [PDF]
Day 09 (05-23-2017) - [PDF]
Day 10 (05-24-2017) - [PDF]
Day 11 (06-05-2017) - [PDF]
Day 12 (06-06-2017) - [PDF]
Day 13 (06-07-2017) - [PDF]
Day 14 (06-08-2017) - [PDF]
Day 15 (06-09-2017) - [PDF]
Day 16 (06-12-2017) - [PDF]
Day 17 (06-13-2017) - [PDF]
Day 18 (06-14-2017) - [PDF]
Day 19 (06-15-2017) - [PDF]
Day 20 (06-16-2017) - [PDF]

 

 

West Virginia Legislature

JOURNAL

OF THE

HOUSE OF DELEGATES

 

 

EIGHTY-THIRD LEGISLATURE

FIRST EXTRAORDINARY SESSION

HELD AT CHARLESTON

PUBLISHED BY THE CLERK OF THE HOUSE

 

__________*__________

 

 

 

 

Friday, June 16, 2017

TWENTIETH DAY

[MR. SPEAKER, MR. ARMSTEAD, IN THE CHAIR]

 

 

            The House of Delegates met at 10:00 a.m., and was called to order by the Honorable Tim Armstead, Speaker.

            Prayer was offered and the House was led in recitation of the Pledge of Allegiance.                                                   The Clerk proceeded to read the Journal of Thursday, June 15, 2017, being the first order of business, when the further reading thereof was dispensed with and the same approved.

Messages from the Senate

A message from the Senate, by

The Clerk of the Senate, announced the adoption by the Senate and requested the concurrence of the House of Delegates in the adoption of the following concurrent resolution, which was read by its title, as follows:

            S. C. R. 104 – “Suspending the provisions of Joint Rule 3, relating to committees of conference and reports relative thereto.”

Resolved by the Legislature of West Virginia, two thirds of the members present and voting in each house agreeing thereto:

That pursuant to Rule 25 of the Joint Rules of the Senate and House of Delegates, the provisions of Joint Rule 3, paragraph (b) are suspended as follows: the committee of conference on the disagreeing votes of the two houses, as to Engrossed Committee Substitute for House Bill 106 (Relating generally to the furlough of public employees during a declared fiscal emergency), is hereby extended until Monday, June 19, 2017.

At the respective requests of Delegate Cowles, and by unanimous consent, reference of the resolution (S. C. R. 104) to a committee was dispensed with, and it was taken up for immediate consideration.

            The question being on the adoption of the resolution, the yeas and nays were taken (Roll No. 652), and there were--yeas 84, nays 1, absent and not voting 15, with the nays and absent and not voting being as follows:

Nays: Marcum.

Absent and Not Voting: Ambler, Butler, Ellington, A. Evans, N. Foster, Hill, Hornbuckle, Householder, Iaquinta, C. Miller, Phillips, Rodighiero, R. Romine, Storch and Summers.

So, two thirds of the members present and voting having voted in the affirmative, the Speaker declared the resolution (S. C. R. 104) adopted.

Ordered, That the Clerk of the House communicate to the Senate the action of the House of Delegates.

A message from the Senate, by

The Clerk of the Senate, announced the passage by the Senate, to take effect from passage, and requested the concurrence of the House of Delegates in the passage, of

S. B. 1017, Relating generally to Tax Reform Act of 2017.

            At the respective requests of Delegate Cowles, and by unanimous consent, reference of the bill (S. B. 1017) to a committee was dispensed with, and it was taken up for immediate consideration and read a first time.   

            Delegate Walters moved, pursuant to the provisions of House Rule 103, that S. B. 1017 be rejected on First Reading.

            The question being “Shall the bill be rejected?”, the yeas and nays were demanded, which was sustained.

            The yeas and nays having been ordered, were taken (Roll No. 653), and there were--yeas 36, nays 52, absent and not voting 12, with the yeas and absent and not voting being as follows:

            Yeas: Speaker Armstead, Arvon, Atkinson, Capito, Cooper, Criss, Espinosa, Fast, Folk, G. Foster, Frich, Gearheart, Hamilton, Hamrick, Hanshaw, Harshbarger, Higginbotham, Hollen, Howell, Kessinger, Martin, Maynard, McGeehan, Moore, O'Neal, Overington, Paynter, Rohrbach, C. Romine, Rowan, Shott, Sobonya, Storch, Walters, Ward and Wilson.

            Absent and Not Voting: Ambler, Butler, Ellington, A. Evans, N. Foster, Hill, Householder, Iaquinta, C. Miller, Phillips, R. Romine and Summers.

            So, a majority of the members present and voting not having voted in the affirmative, the motion was rejected.

The bill was ordered to second reading.

            Delegate Cowles moved that the constitutional rule requiring the bill to be fully and distinctly read on three different days be dispensed with.

            On this question, the yeas and nays were taken (Roll No. 654), and there were--yeas 80, nays 8, absent and not voting 12, with the nays and absent and not voting being as follows:

            Nays: Barrett, Howell, Kessinger, Martin, Maynard, McGeehan, Paynter and Sobonya.

            Absent and Not Voting: Ambler, Butler, Ellington, A. Evans, N. Foster, Hill, Householder, Iaquinta, C. Miller, Phillips, R. Romine and Summers.

            So, four fifths of the members present having voted in the affirmative, the constitutional rule was dispensed with.

The bill was read a second time.

Delegates Hartman, Isner, Lewis, Sypolt, Lynch and Hamilton moved to amend the bill on page thirty-eight, section nine, line three hundred seventy, by striking out the semi-colon, inserting a colon, and the following proviso:

            “Provided further, That the proviso also does not apply to the transportation of trees, wood and wood products that are excluded from the definition of “consumer-ready wood products” pursuant to section two, article thirteen-m, chapter eleven of this code” and a semicolon.

            Delegate Shott asked and obtained unanimous consent to proceed to consideration of the following strike and insert amendment and to allow consideration of amendments to the strike and insert amendment if it is adopted:

            Delegates Sponaugle, Nelson and Shott moved to amend the bill on page two, by striking out everything after the enacting clause, and inserting in lieu thereof the following:

            “That §11-15-2, §11-15-3, §11-15-9, §11-15-9b and §11-15-9h of the Code of West Virginia, 1931, as amended, be amended and reenacted; that said code be amended by adding thereto three new sections, designated §11-15-3d, §11-15-3e and §11-15-35; that §11-15A-2 and §11-15A-10 of said code be amended and reenacted; that §11-21-8a, §11-21-8e, §11-21-12 and §11-21-16 of said code be amended and reenacted; and that § 11-24-23a and §11-24-23e of said code be amended and reenacted, all to read as follows:

CHAPTER 11. TAXATION.

ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.

§11-15-2. Definitions.

            (a) General.  When used in this article and article fifteen-a of this chapter, words defined in subsection (b) of this section have the meanings ascribed to them in this section, except in those instances where a different meaning is provided in this article or the context in which the word is used clearly indicates that a different meaning is intended by the Legislature.

            (b) Definitions.

            (1) ‘Business’ includes all activities engaged in or caused to be engaged in with the object of gain or economic benefit, direct or indirect, and all activities of the state and its political subdivisions which involve sales of tangible personal property or the rendering of services when those service activities compete with or may compete with the activities of other persons.

            (2) ‘Communication’ means all telephone, radio, light, light wave, radio telephone, telegraph and other communication or means of communication, whether used for voice communication, computer data transmission or other encoded symbolic information transfers and includes commercial broadcast radio, commercial broadcast television and cable television.

            (3) ‘Contracting’:

            (A) In general.  ‘Contracting’ means and includes the furnishing of work, or both materials and work, for another (by a sole contractor, general contractor, prime contractor, subcontractor or construction manager) in fulfillment of a contract for the construction, alteration, repair, decoration or improvement of a new or existing building or structure, or any part thereof, or for removal or demolition of a building or structure, or any part thereof, or for the alteration, improvement or development of real property. Contracting also includes services provided by a construction manager so long as the project for which the construction manager provides the services results in a capital improvement to a building or structure or to real property.

            (B) Form of contract not controlling.  An activity that falls within the scope of the definition of contracting constitutes contracting regardless of whether the contract governing the activity is written or verbal and regardless of whether it is in substance or form a lump sum contract, a cost-plus contract, a time and materials contract, whether or not open-ended, or any other kind of construction contract.

            (C) Special rules.  For purposes of this definition:

            (i) The term ‘structure’ includes, but is not limited to, everything built up or composed of parts joined together in some definite manner and attached or affixed to real property or which adds utility to real property or any part thereof or which adds utility to a particular parcel of property and is intended to remain there for an indefinite period of time;

            (ii) The term ‘alteration’ means, and is limited to, alterations which are capital improvements to a building or structure or to real property;

            (iii) The term ‘repair’ means, and is limited to, repairs which are capital improvements to a building or structure or to real property;

            (iv) The term ‘decoration’ means, and is limited to, decorations which are capital improvements to a building or structure or to real property;

            (v) The term ‘improvement’ means, and is limited to, improvements which are capital improvements to a building or structure or to real property;

            (vi) The term ‘capital improvement’ means improvements that are affixed to or attached to and become a part of a building or structure or the real property or which add utility to real property, or any part thereof, and that last or are intended to be relatively permanent. As used herein, ‘relatively permanent’ means lasting at least a year in duration without the necessity for regularly scheduled recurring service to maintain the capital improvement. ‘Regular recurring service’ means regularly scheduled service intervals of less than one year;

            (vii) Contracting does not include the furnishing of work, or both materials and work, in the nature of hookup, connection, installation or other services if the service is incidental to the retail sale of tangible personal property from the service provider's inventory: Provided, That the hookup, connection or installation of the foregoing is incidental to the sale of the same and performed by the seller thereof or performed in accordance with arrangements made by the seller thereof. Examples of transactions that are excluded from the definition of contracting pursuant to this subdivision include, but are not limited to, the sale of wall-to-wall carpeting and the installation of wall-to-wall carpeting, the sale, hookup and connection of mobile homes, window air conditioning units, dishwashers, clothing washing machines or dryers, other household appliances, drapery rods, window shades, venetian blinds, canvas awnings, free-standing industrial or commercial equipment and other similar items of tangible personal property. Repairs made to the foregoing are within the definition of contracting if the repairs involve permanently affixing to or improving real property or something attached thereto which extends the life of the real property or something affixed thereto or allows or intends to allow the real property or thing permanently attached thereto to remain in service for a year or longer; and

            (viii) The term ‘construction manager’ means a person who enters into an agreement to employ, direct, coordinate or manage design professionals and contractors who are hired and paid directly by the owner or the construction manager. The business activities of a ‘construction manager’ as defined in this subdivision constitute contracting, so long as the project for which the construction manager provides the services results in a capital improvement to a building or structure or to real property.

            (4) ‘Digital code’ is defined in section three-e of this article;

            (5) ‘Digital products’ is defined in section three-e of this article;

            (4) (6) ‘Directly used or consumed’ in the activities of manufacturing, transportation, transmission, communication or the production of natural resources means used or consumed in those activities or operations which constitute an integral and essential part of the activities, as contrasted with and distinguished from those activities or operations which are simply incidental, convenient or remote to the activities.

            (A) Uses of property or consumption of services which constitute direct use or consumption in the activities of manufacturing, transportation, transmission, communication or the production of natural resources include only:

            (i) In the case of tangible personal property, physical incorporation of property into a finished product resulting from manufacturing production or the production of natural resources;

            (ii) Causing a direct physical, chemical or other change upon property undergoing manufacturing production or production of natural resources;

            (iii) Transporting or storing property undergoing transportation, communication, transmission, manufacturing production or production of natural resources;

            (iv) Measuring or verifying a change in property directly used in transportation, communication, transmission, manufacturing production or production of natural resources;

            (v) Physically controlling or directing the physical movement or operation of property directly used in transportation, communication, transmission, manufacturing production or production of natural resources;

            (vi) Directly and physically recording the flow of property undergoing transportation, communication, transmission, manufacturing production or production of natural resources;

            (vii) Producing energy for property directly used in transportation, communication, transmission, manufacturing production or production of natural resources;

            (viii) Facilitating the transmission of gas, water, steam or electricity from the point of their diversion to property directly used in transportation, communication, transmission, manufacturing production or production of natural resources;

            (ix) Controlling or otherwise regulating atmospheric conditions required for transportation, communication, transmission, manufacturing production or production of natural resources;

            (x) Serving as an operating supply for property undergoing transmission, manufacturing production or production of natural resources, or for property directly used in transportation, communication, transmission, manufacturing production or production of natural resources;

            (xi) Maintaining or repairing of property, including maintenance equipment, directly used in transportation, communication, transmission, manufacturing production or production of natural resources;

            (xii) Storing, removal or transportation of economic waste resulting from the activities of manufacturing, transportation, communication, transmission or the production of natural resources;

            (xiii) Engaging in pollution control or environmental quality or protection activity directly relating to the activities of manufacturing, transportation, communication, transmission or the production of natural resources and personnel, plant, product or community safety or security activity directly relating to the activities of manufacturing, transportation, communication, transmission or the production of natural resources; or

            (xiv) Otherwise using as an integral and essential part of transportation, communication, transmission, manufacturing production or production of natural resources.

            (B) Uses of property or services which do not constitute direct use or consumption in the activities of manufacturing, transportation, transmission, communication or the production of natural resources include, but are not limited to:

            (i) Heating and illumination of office buildings;

            (ii) Janitorial or general cleaning activities;

            (iii) Personal comfort of personnel;

            (iv) Production planning, scheduling of work or inventory control;

            (v) Marketing, general management, supervision, finance, training, accounting and administration; or

            (vi) An activity or function incidental or convenient to transportation, communication, transmission, manufacturing production or production of natural resources, rather than an integral and essential part of these activities.

            (5) (7) ‘Directly used or consumed’ in the activities of gas storage, the generation or production or sale of electric power, the provision of a public utility service or the operation of a utility business means used or consumed in those activities or operations which constitute an integral and essential part of those activities or operation, as contrasted with and distinguished from activities or operations which are simply incidental, convenient or remote to those activities.

            (A) Uses of property or consumption of services which constitute direct use or consumption in the activities of gas storage, the generation or production or sale of electric power, the provision of a public utility service or the operation of a utility business include only:

            (i) Tangible personal property, custom software, digital code, digital products or services, including equipment, machinery, apparatus, supplies, fuel and power and appliances, which are used immediately in production or generation activities and equipment, machinery, supplies, tools and repair parts used to keep in operation exempt production or generation devices. For purposes of this subsection, production or generation activities shall commence from the intake, receipt or storage of raw materials at the production plant site;

            (ii) Tangible personal property, custom software, digital code, digital products or services, including equipment, machinery, apparatus, supplies, fuel and power, appliances, pipes, wires and mains, which are used immediately in the transmission or distribution of gas, water and electricity to the public, and equipment, machinery, tools, repair parts and supplies used to keep in operation exempt transmission or distribution devices, and these vehicles and their equipment as are specifically designed and equipped for those purposes are exempt from the tax when used to keep a transmission or distribution system in operation or repair. For purposes of this subsection, transmission or distribution activities shall commence from the close of production at a production plant or wellhead when a product is ready for transmission or distribution to the public and shall conclude at the point where the product is received by the public;

            (iii) Tangible personal property, custom software, digital code, digital products, or services, including equipment, machinery, apparatus, supplies, fuel and power, appliances, pipes, wires and mains, which are used immediately in the storage of gas or water, and equipment, machinery, tools, supplies and repair parts used to keep in operation exempt storage devices;

            (iv) Tangible personal property, custom software, digital code, digital products, or services used immediately in the storage, removal or transportation of economic waste resulting from the activities of gas storage, the generation or production or sale of electric power, the provision of a public utility service or the operation of a utility business;

            (v) Tangible personal property, custom software, digital code, digital products, or services used immediately in pollution control or environmental quality or protection activity or community safety or security directly relating to the activities of gas storage, generation or production or sale of electric power, the provision of a public utility service or the operation of a utility business.

            (B) Uses of property, digital code, digital products, or services which would not constitute direct use or consumption in the activities of gas storage, generation or production or sale of electric power, the provision of a public utility service or the operation of a utility business include, but are not limited to:

            (i) Heating and illumination of office buildings;

            (ii) Janitorial or general cleaning activities;

            (iii) Personal comfort of personnel;

            (iv) Production planning, scheduling of work or inventory control;

            (v) Marketing, general management, supervision, finance, training, accounting and administration; or

            (vi) An activity or function incidental or convenient to the activities of gas storage, generation or production or sale of electric power, the provision of public utility service or the operation of a utility business.

            (6) (8) ‘Gas storage’ means the injection of gas into a storage reservoir or the storage of gas for any period of time in a storage reservoir or the withdrawal of gas from a storage reservoir engaged in by businesses subject to the business and occupation tax imposed by sections two and two-e, article thirteen of this chapter.

            (7) (9) ‘Generating or producing or selling of electric power’ means the generation, production or sale of electric power engaged in by businesses subject to the business and occupation tax imposed by section two, two-d, two-m or two-n, article thirteen of this chapter.

            (8) (10) ‘Gross proceeds’ means the amount received in money, credits, property or other consideration from sales and services within this state, without deduction on account of the cost of property sold, amounts paid for interest or discounts or other expenses whatsoever. Losses may not be deducted, but any credit or refund made for goods returned may be deducted.

            (9) (11) ‘Includes’ and ‘including’, when used in a definition contained in this article, does not exclude other things otherwise within the meaning of the term being defined.

            (10) (12) ‘Manufacturing’ means a systematic operation or integrated series of systematic operations engaged in as a business or segment of a business which transforms or converts tangible personal property by physical, chemical or other means into a different form, composition or character from that in which it originally existed.

            (11) (13) ‘Person’ means any individual, partnership, association, corporation, limited liability company, limited liability partnership or any other legal entity, including this state or its political subdivisions or an agency of either, or the guardian, trustee, committee, executor or administrator of any person.

            (12) (14) ‘Personal service’ includes those: (A) Compensated by the payment of wages in the ordinary course of employment; and (B) rendered to the person of an individual without, at the same time, selling tangible personal property, such as nursing, barbering, shoe shining, manicuring and similar services.

            (13) (15) ‘Prepaid wireless calling service’ means a telecommunications service that provides the right to utilize mobile wireless service as well as other nontelecommunications services, including the download of digital products delivered electronically, content and ancillary services, which must be paid for in advance that is sold in predetermined units or dollars of which the number decline with use in a known amount.

            (14) (16) Production of natural resources.

              (A) ‘Production of natural resources’ means, except for oil and gas, the performance, by either the owner of the natural resources or another, of the act or process of exploring, developing, severing, extracting, reducing to possession and loading for shipment and shipment for sale, profit or commercial use of any natural resource products and any reclamation, waste disposal or environmental activities associated therewith and the construction, installation or fabrication of ventilation structures, mine shafts, slopes, boreholes, dewatering structures, including associated facilities and apparatus, by the producer or others, including contractors and subcontractors, at a coal mine or coal production facility.

            (B) For the natural resources oil and gas, ‘production of natural resources’ means the performance, by either the owner of the natural resources, a contractor or a subcontractor, of the act or process of exploring, developing, drilling, well-stimulation activities such as logging, perforating or fracturing, well-completion activities such as the installation of the casing, tubing and other machinery and equipment and any reclamation, waste disposal or environmental activities associated therewith, including the installation of the gathering system or other pipeline to transport the oil and gas produced or environmental activities associated therewith and any service work performed on the well or well site after production of the well has initially commenced.

            (C) All work performed to install or maintain facilities up to the point of sale for severance tax purposes is included in the ‘production of natural resources’ and subject to the direct use concept.

            (D) ‘Production of natural resources’ does not include the performance or furnishing of work, or materials or work, in fulfillment of a contract for the construction, alteration, repair, decoration or improvement of a new or existing building or structure, or any part thereof, or for the alteration, improvement or development of real property, by persons other than those otherwise directly engaged in the activities specifically set forth in this subdivision as ‘production of natural resources’.

            (15) (17) ‘Providing a public service or the operating of a utility business’ means the providing of a public service or the operating of a utility by businesses subject to the business and occupation tax imposed by sections two and two-d, article thirteen of this chapter.

            (16) (18) ‘Purchaser’ means a person who purchases tangible personal property, custom software or a service taxed by this article.

            (17) (19) ‘Sale’, ‘sales’ or ‘selling’ includes any transfer of the possession or ownership of tangible personal property, digital code, digital products, or custom software for a consideration, including a lease or rental, when the transfer or delivery is made in the ordinary course of the transferor's business and is made to the transferee or his or her agent for consumption or use or any other purpose. ‘Sale’ also includes the furnishing of a service for consideration. Notwithstanding anything to the contrary in this code, effective after the thirtieth day of June, two thousand eight, ‘sale’ also includes the furnishing of prepaid wireless calling service for consideration.

            (18) (20) ‘Service’ or ‘selected service’ includes all nonprofessional activities engaged in for other persons for a consideration, which involve the rendering of a service as distinguished from the sale of tangible personal property, digital code, digital products, or custom software, but does not include contracting, personal services or the services rendered by an employee to his or her employer or any service rendered for resale: Provided, That the term ‘service’ or ‘selected service’ does not include payments received by a vendor of tangible personal property as an incentive to sell a greater volume of such tangible personal property under a manufacturer's, distributor's or other third party's marketing support program, sales incentive program, cooperative advertising agreement or similar type of program or agreement, and these payments are not considered to be payments for a ‘service’ or ‘selected service’ rendered, even though the vendor may engage in attendant or ancillary activities associated with the sales of tangible personal property as required under the programs or agreements

            (19) (21) ‘Streamlined Sales and Use Tax Agreement’ or ‘agreement’, when used in this article, has the same meaning as when used in article fifteen-b of this chapter, except when the context in which the word ‘agreement’ is used clearly indicates that a different meaning is intended by the Legislature.

            (20) (22) ‘Tax’ includes all taxes, additions to tax, interest and penalties levied under this article or article ten of this chapter.

            (21) (23) ‘Tax Commissioner’ means the State Tax Commissioner or his or her delegate. The term ‘delegate’ in the phrase ‘or his or her delegate’, when used in reference to the Tax Commissioner, means any officer or employee of the State Tax Division duly authorized by the Tax Commissioner directly, or indirectly by one or more redelegations of authority, to perform the functions mentioned or described in this article or rules promulgated for this article.

            (22) (24) ‘Taxpayer’ means any person liable for the tax imposed by this article or additions to tax, penalties and interest imposed by article ten of this chapter.

            (23) (25) ‘Transmission’ means the act or process of causing liquid, natural gas or electricity to pass or be conveyed from one place or geographical location to another place or geographical location through a pipeline or other medium for commercial purposes.

            (24) (26) ‘Transportation’ means the act or process of conveying, as a commercial enterprise, passengers or goods from one place or geographical location to another place or geographical location.

            (25) (27) ‘Ultimate consumer’ or ‘consumer’ means a person who uses or consumes services, digital code, digital products, or personal property.

            (26) (28) ‘Vendor’ means any person engaged in this state in furnishing services taxed by this article or making sales of tangible personal property, digital code, digital products, or custom software. ‘Vendor’ and ‘seller’ are used interchangeably in this article.

            (c) Additional definitions.  Other terms used in this article are defined in article fifteen-b of this chapter, which definitions are incorporated by reference into article fifteen of this chapter. Additionally, other terms used in this section may be defined in other sections of this article. may define terms primarily used in the section in which the term is defined.

§11-15-3. Amount of tax; allocation of tax and transfers.

(a) Vendor to collect. -- For the privilege of selling tangible personal property or custom software and for the privilege of furnishing certain selected services defined in sections two and eight of this article, the vendor shall collect from the purchaser the tax as provided under this article and article fifteen-b of this chapter, and shall pay the amount of tax to the Tax Commissioner in accordance with the provisions of this article or article fifteen-b of this chapter.

(b) Amount of tax. -- The general consumer sales and service tax imposed by this article shall be at the rate of 6¢ on the dollar six percent of the sales price of sales or services tangible personal property, digital products, digital code, custom software or taxable service purchased, excluding gasoline and special fuel sales, which remain taxable at the rate of 5¢ on the dollar of sales five percent.

(c) Calculation tax on fractional parts of a dollar until January 1, 2004. -- There shall be no tax on sales where the monetary consideration is 5¢ or less. The amount of the tax shall be computed as follows:

(1) On each sale, where the monetary consideration is from 6¢ to 16¢, both inclusive, 1¢.

(2) On each sale, where the monetary consideration is from 17¢ to 33¢, both inclusive, 2¢.

(3) On each sale, where the monetary consideration is from 34¢ to 50¢, both inclusive, 3¢.

(4) On each sale, where the monetary consideration is from 51¢ to 67¢, both inclusive, 4¢.

(5) On each sale, where the monetary consideration is from 68¢ to 84¢, both inclusive, 5¢.

(6) On each sale, where the monetary consideration is from 85¢ to $1, both inclusive, 6¢.

(7) If the sale price is in excess of $1, 6¢ on each whole dollar of sale price, and upon any fractional part of a dollar in excess of whole dollars as follows: 1¢ on the fractional part of the dollar if less than 17¢; 2¢ on the fractional part of the dollar if in excess of 16¢ but less than 34¢; 3¢ on the fractional part of the dollar if in excess of 33¢ but less than 51¢; 4¢ on the fractional part of the dollar if in excess of 50¢ but less than 68¢; 5¢ on the fractional part of the dollar if in excess of 67¢ but less than 85¢; and 6¢ on the fractional part of the dollar if in excess of 84¢. For example, the tax on sales from $1.01 to $1.16, both inclusive, 7¢; on sales from $1.17 to $1.33, both inclusive, 8¢; on sales from $1.34 to $1.50, both inclusive, 9¢; on sales from $1.51 to $1.67, both inclusive, 10¢; on sales from $1.68 to $1.84, both inclusive, 11¢ and on sales from $1.85 to $2, both inclusive, 12¢: Provided, That beginning January 1, 2004, tax due under this article shall be calculated as provided in subsection (d) of this subsection and this subsection (c) does not apply to sales made after December 31, 2003.

(d) (c) Calculation of tax on fractional parts of a dollar after December 31, 2003. - Beginning January 1, 2004, the The tax computation under subsection (b) of this section shall be carried to the third decimal place, and the tax rounded up to the next whole cent whenever the third decimal place is greater than four and rounded down to the lower whole cent whenever the third decimal place is four or less. The vendor may elect to compute the tax due on a transaction on a per item basis or on an invoice basis provided the method used is consistently used during the reporting period.

(e) (d) No aggregation of separate sales transactions, exception for coin-operated devices.- Separate sales, such as daily or weekly deliveries, shall not be aggregated for the purpose of computation of the tax even though the sales are aggregated in the billing or payment therefor. Notwithstanding any other provision of this article, coin-operated amusement and vending machine sales shall be aggregated for the purpose of computation of this tax.

(f) (e) Rate of tax on certain mobile homes. - Notwithstanding any provision of this article to the contrary, after December 31, 2003, the tax levied on sales of mobile homes to be used by the owner thereof as his or her principal year-round residence and dwelling shall be an amount equal to six percent of fifty percent of the sales price multiplied by the general rate of the consumers sales and service tax specified in this section.

(g) (f) Construction; custom software, digital goods and digital code. - After December 31, 2003, whenever Whenever the words ‘tangible personal property’ or ‘property’ appear in this article, the same shall also include the words ‘custom software,’ ‘digital products’ and ‘digital code.’

(h) (g) Computation of tax on sales of gasoline and special fuel. - The method of computation of tax provided in this section does not apply to sales of gasoline and special fuel.

§11-15-3d. Imposition of consumers sales tax on telecommunications service and ancillary services.

(a) Notwithstanding the provisions of section eight of this article or any other provision of this code, on and after July 1, 2017, ‘telecommunications service,’ and ‘ancillary services’ as defined in article fifteen-b of this chapter, shall be subject to the consumers sales and service tax imposed by this article, and the use tax imposed by article fifteen-a of this chapter: Provided, That payment of the tax imposed under this article or under article fifteen-a of this chapter on prepaid wireless services is sufficient to fulfill the mandate of this section, and prepaid wireless services shall not be subjected to double taxation under this article: Provided, however, That this section shall not be interpreted to prevent imposition of any other lawfully imposed municipal tax or fee or any other tax or fee lawfully imposed under any state or federal law, or the laws of any subdivision thereof on such prepaid wireless services.

(b) The tax imposed by this section shall be in addition to any municipal utilities tax, municipal consumers sales and service tax and use tax, or other tax lawfully imposed on telephone service, telecommunications service and ancillary services.

(c) The sale of telecommunications service and ancillary services on which tax is imposed by this section shall be subject to sourcing rules set forth in sections nineteen and twenty, article fifteen-b of this chapter.

(d) Notwithstanding the fact that a service provider did not meet the threshold amount for the previous calendar year that would cause accelerated payment to be made in the current year, the accelerated payment rule imposed under subsection (g), section sixteen of this article applies to the tax imposed by this section, if the service provider’s total combined monthly remittance of the taxes levied by this article and article fifteen-a of this chapter for any calendar month beginning on and after July 1, 2017, exceeds, or can reasonably be expected to exceed, $100,000.

§11-15-3e. Imposition of consumers sales tax on sales of digital products, digital code and digital services.

(a) Notwithstanding any other provision of this code to the contrary, on and after July 1, 2017, sales of digital code, digital products and digital services electronically transferred to the purchaser shall be subject to the consumers sales and service tax imposed by this article, except as otherwise provided in this article, and the use of digital code, digital products and digital services electronically transferred to the purchaser shall be subject to the use tax imposed by article fifteen-a of this chapter, except as otherwise provided in article fifteen-a of this chapter. The tax imposed by this article shall apply to sales of digital code, digital products and digital services electronically transferred to the purchaser regardless of whether the digital code, digital product or digital service is provided for permanent use or less than permanent use and regardless of whether continued payment is required.

(b) Definitions

(1) ‘Designated digital products’ means digital audio works, digital audio-visual works, digital books, video game digital products and digital automated services that are electronically transferred to a purchaser.

            (2) ‘Digital audio-visual works’ means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sound, if any. Digital audio-visual works include such items as motion pictures, movies, music videos, news and entertainment and live events.  Digital audio-visual works do not include audio greeting cards sent by electronic mail.  Digital audio-visual works includes the digital code, or a subscription to or access to a digital code, for receiving, accessing, or otherwise obtaining digital audio-visual-works.

            (3) ‘Digital audio works’ means works that result from the fixation of a series of musical, spoken, or other sounds including ringtones. Digital audio works includes such items as the following which may either be prerecorded or live: songs, music, readings of books or other written materials, speeches, ringtones, or other sound recordings. Digital audio works does not include audio greeting cards sent by electronic mail. Unless the context provides otherwise, in this article digital audio works includes the digital code, or a subscription to or access to a digital code, for receiving, accessing, or otherwise obtaining digital audio works.

            (4) ‘Digital automated services’ defined.

(A) ‘Digital automated service,’ except as provided in paragraph (B) of this subdivision (4), means any service transferred electronically that uses one or more software applications that would be taxable if the results of the service were transferred on a tangible medium.

(B) ‘Digital automated service’ does not include:

(i) Any service that primarily involves the application of human effort by the seller, and the human effort originated after the customer requested the service;

(ii) The loaning or transferring of money or the purchase, sale, or transfer of financial instruments. For purposes of this section, ‘financial instruments’ include cash, accounts receivable and payable, loans and notes receivable and payable, debt securities, equity securities, as well as derivative contracts such as forward contracts, swap contracts, and options;

(iii) Dispensing cash or other physical items from a machine;

(iv) Payment processing services;

(vi) Telecommunications services and ancillary services as those terms are defined article fifteen-b of this chapter; or

(vii) The internet and internet access.

            (5) ‘Digital books’ means works that are generally recognized in the ordinary and usual sense as ‘books.’ It includes works of fiction and nonfiction and short stories. It does not include periodicals, magazines, newspapers, or other news or information productions, chat rooms, or weblogs. Unless the context provides otherwise, in this chapter digital books includes the digital code, or a subscription to access to a digital code, for receiving, accessing, or otherwise obtaining digital books.

            (6) ‘Digital code’ means a code which provides a purchaser with a right to obtain one or more digital products. ‘Digital code’ does not include a code that represents a stored monetary value that is deducted from the total as it is used by the purchaser. ‘Digital code’ also does not include a code that represents a redeemable card, gift card, or gift certificate that entitles the holder to select digital products of an indicated cash value, which digital products are subject to tax when the digital product is selected. A digital code may be obtained by any means, including e-mail or by tangible means regardless of its designation as song code, video code, book code, or some other term.

(7) ‘Digital goods’ defined.

(A) ‘Digital goods,’ except as provided in this subdivision, means sounds, images, data, facts, or information, or any combination thereof, transferred electronically, including, but not limited to, designated digital products and other products transferred electronically not included within the definition of designated digital products.

(B) The term ‘ digital goods ‘ does not include:

(i) Telecommunications services and ancillary services as those terms are defined in article fifteen-b of this chapter;

(ii) Computer software as defined in article fifteen-b of this chapter;

(iii) The internet and internet access service as those terms are defined the Internet Tax Freedom Act, Title 47, U.S.C. § 151 note, as existing on July 1, 2009.

(8) ‘Digital products’ means digital audio-visual works, digital audio works, digital automated services, digital books, other digital products and designated digital products.

(9) ‘Electronically transferred’ or ‘transferred electronically’ means obtained by the purchaser by means other than tangible storage media. It is not necessary that a copy of the product be physically transferred to the purchaser. So long as the purchaser may access the product, it will be considered to have been electronically transferred to the purchaser.

(10) ‘Internet access service’ means a service that enables users to access content, information, electronic mail, or other services offered over the internet and may also include access to proprietary content, information, and other services as part of a package of services offered to consumers.  The term does not include telecommunications services.

(11) ‘Other digital products’ means and includes, but is not limited to, the following when electronically transferred:

            (A) Periodicals;

            (B) Magazines;

            (C) Video or electronic games; and

            (D) Newspapers or other news or information products.

(12) ‘Ringtone’ means digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication

(c) The sales of digital code and digital products on which tax is imposed by this section shall be subject to the transaction sourcing rules in article fifteen-b of this chapter.

            (d) For purposes of this section, the sale, license, lease, or rental of or the storage, use, or other consumption of a digital code is treated the same as the sale, license, lease, or rental of or the storage, use, or other consumption of any digital product to which the digital code relates.

§11-15-9. Exemptions.

            (a) Exemptions for which exemption certificate may be issued. -- A person having a right or claim to any exemption set forth in this subsection may, in lieu of paying the tax imposed by this article and filing a claim for refund, execute a certificate of exemption, in the form required by the Tax Commissioner, and deliver it to the vendor of the property or service in the manner required by the Tax Commissioner. However, the Tax Commissioner may, by rule, specify those exemptions authorized in this subsection for which exemption certificates are not required. The following sales of tangible personal property and services are exempt as provided in this subsection:

(1) Sales of gas, steam and water delivered to consumers through mains or pipes and sales of electricity;

(2) Sales of textbooks required to be used in any of the schools of this state or in any institution in this state which qualifies as a nonprofit or educational institution subject to the West Virginia Department of Education and the Arts, the board of Trustees of the University System of West Virginia or the board of directors for Higher Education Policy Commission or the Council for Community and Technical College Education for universities and colleges located in this state;

(3) Sales of property or services to this state, its institutions or subdivisions, governmental units, institutions or subdivisions of other states: Provided, That the law of the other state provides the same exemption to governmental units or subdivisions of this state and to the United States, including agencies of federal, state or local governments for distribution in public welfare or relief work;

(4) Sales of vehicles which are titled by the Division of Motor Vehicles and which are subject to the tax imposed by section four, article three, chapter seventeen-a of this code or like tax;

(5) Sales of property or services to churches which make no charge whatsoever for the services they render: Provided, That the exemption granted in this subdivision applies only to services, equipment, supplies, food for meals and materials directly used or consumed by these organizations and does not apply to purchases of gasoline or special fuel;

(6) Sales of tangible personal property or services to a corporation or organization which has a current registration certificate issued under article twelve of this chapter, which is exempt from federal income taxes under Section 501(c)(3) or (c)(4) of the Internal Revenue Code of 1986, as amended, and which is:

(A) A church or a convention or association of churches as defined in Section 170 of the Internal Revenue Code of 1986, as amended;

(B) An elementary or secondary school which maintains a regular faculty and curriculum and has a regularly enrolled body of pupils or students in attendance at the place in this state where its educational activities are regularly carried on;

(C) A corporation or organization which annually receives more than one half of its support from any combination of gifts, grants, direct or indirect charitable contributions or membership fees;

(D) An organization which has no paid employees and its gross income from fundraisers, less reasonable and necessary expenses incurred to raise the gross income (or the tangible personal property or services purchased with the net income), is donated to an organization which is exempt from income taxes under Section 501(c)(3) or (c)(4) of the Internal Revenue Code of 1986, as amended;

(E) A youth organization, such as the Girl Scouts of the United States of America, the Boy Scouts of America or the YMCA Indian Guide/Princess Program and the local affiliates thereof, which is organized and operated exclusively for charitable purposes and has as its primary purpose the nonsectarian character development and citizenship training of its members;

(F) For purposes of this subsection:

(i) The term ‘support’ includes, but is not limited to:

(I) Gifts, grants, contributions or membership fees;

(II) Gross receipts from fundraisers which include receipts from admissions, sales of merchandise, performance of services or furnishing of facilities in any activity which is not an unrelated trade or business within the meaning of Section 513 of the Internal Revenue Code of 1986, as amended;

(III) Net income from unrelated business activities, whether or not the activities are carried on regularly as a trade or business;

(IV) Gross investment income as defined in Section 509(e) of the Internal Revenue Code of 1986, as amended;

(V) Tax revenues levied for the benefit of a corporation or organization either paid to or expended on behalf of the organization; and

(VI) The value of services or facilities (exclusive of services or facilities generally furnished to the public without charge) furnished by a governmental unit referred to in Section 170(c)(1) of the Internal Revenue Code of 1986, as amended, to an organization without charge. This term does not include any gain from the sale or other disposition of property which would be considered as gain from the sale or exchange of a capital asset or the value of an exemption from any federal, state or local tax or any similar benefit;

(ii) The term ‘charitable contribution’ means a contribution or gift to or for the use of a corporation or organization, described in Section 170(c)(2) of the Internal Revenue Code of 1986, as amended; and

(iii) The term ‘membership fee’ does not include any amounts paid for tangible personal property or specific services rendered to members by the corporation or organization;

(G) The exemption allowed by this subdivision does not apply to sales of gasoline or special fuel or to sales of tangible personal property or services to be used or consumed in the generation of unrelated business income as defined in Section 513 of the Internal Revenue Code of 1986, as amended. The exemption granted in this subdivision applies only to services, equipment, supplies and materials used or consumed in the activities for which the organizations qualify as tax-exempt organizations under the Internal Revenue Code and does not apply to purchases of gasoline or special fuel which are taxable as provided in section eighteen-b of this article and article fourteen-c of this chapter;

(7) An isolated transaction in which any taxable service or any tangible personal property is sold, transferred, offered for sale or delivered by the owner of the property or by his or her representative for the owner's account, the sale, transfer, offer for sale or delivery not being made in the ordinary course of repeated and successive transactions of like character by the owner or on his or her account by the representative: Provided, That nothing contained in this subdivision may be construed to prevent an owner who sells, transfers or offers for sale tangible personal property in an isolated transaction through an auctioneer from availing himself or herself of the exemption provided in this subdivision, regardless of where the isolated sale takes place. The Tax Commissioner may propose a legislative rule for promulgation pursuant to article three, chapter twenty-nine-a of this code which he or she considers necessary for the efficient administration of this exemption;

(8) Sales of tangible personal property or of any taxable services rendered for use or consumption in connection with the commercial production of an agricultural product the ultimate sale of which is subject to the tax imposed by this article or which would have been subject to tax under this article: Provided, That sales of tangible personal property and services to be used or consumed in the construction of or permanent improvement to real property and sales of gasoline and special fuel are not exempt: Provided, however, That nails and fencing may not be considered as improvements to real property;

(9) Sales of tangible personal property to a person for the purpose of resale in the form of tangible personal property: Provided, That sales of gasoline and special fuel by distributors and importers is taxable except when the sale is to another distributor for resale: Provided, however, That sales of building materials or building supplies or other property to any person engaging in the activity of contracting, as defined in this article, which is to be installed in, affixed to or incorporated by that person or his or her agent into any real property, building or structure is not exempt under this subdivision;

(10) Sales of newspapers when delivered to consumers by route carriers;

(11) Sales of drugs, durable medical goods, mobility-enhancing equipment and prosthetic devices dispensed upon prescription and sales of insulin to consumers for medical purposes. The amendment to this subdivision shall apply to sales made after December 31, 2003;

(12) Sales of radio and television broadcasting time, preprinted advertising circulars and newspaper and outdoor advertising space for the advertisement of goods or services;

(13) Sales and services performed by day care centers;

(14) Casual and occasional sales of property or services not conducted in a repeated manner or in the ordinary course of repetitive and successive transactions of like character by a corporation or organization which is exempt from tax under subdivision (6) of this subsection on its purchases of tangible personal property or services. For purposes of this subdivision, the term ‘casual and occasional sales not conducted in a repeated manner or in the ordinary course of repetitive and successive transactions of like character’ means sales of tangible personal property or services at fundraisers sponsored by a corporation or organization which is exempt, under subdivision (6) of this subsection, from payment of the tax imposed by this article on its purchases when the fundraisers are of limited duration and are held no more than six times during any twelve-month period and ‘limited duration’ means no more than eighty-four consecutive hours: Provided, That sales for volunteer fire departments and volunteer school support groups, with duration of events being no more than eighty-four consecutive hours at a time, which are held no more than eighteen times in a twelve-month period for the purposes of this subdivision are considered ‘casual and occasional sales not conducted in a repeated manner or in the ordinary course of repetitive and successive transactions of a like character’;

(15) Sales of property or services to a school which has approval from the board of Trustees of the University System of West Virginia or the board of Directors of the state College System Higher Education Policy Commission  or the Council for Community and Technical College Education to award degrees, which has its principal campus in this state and which is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended: Provided, That sales of gasoline and special fuel are taxable as provided in section eighteen-b of this article and article fourteen-c of this chapter;

(16) Sales of lottery tickets and materials by licensed lottery sales agents and lottery retailers authorized by the state Lottery Commission, under the provisions of article twenty-two, chapter twenty-nine of this code;

(17) Leases of motor vehicles titled pursuant to the provisions of article three, chapter seventeen-a of this code to lessees for a period of thirty or more consecutive days;

(18) Notwithstanding the provisions of section eighteen or eighteen-b of this article or any other provision of this article to the contrary, sales of propane to consumers for poultry house heating purposes, with any seller to the consumer who may have prior paid the tax in his or her price, to not pass on the same to the consumer, but to make application and receive refund of the tax from the Tax Commissioner pursuant to rules which are promulgated after being proposed for legislative approval in accordance with chapter twenty-nine-a of this code by the Tax Commissioner;

(19) Any sales of tangible personal property or services purchased and lawfully paid for with food stamps pursuant to the federal food stamp program codified in 7 U. S. C. §2011, et seq., as amended, or with drafts issued through the West Virginia special supplement food program for women, infants and children codified in 42 U. S. C. §1786;

(20) Sales of tickets for activities sponsored by elementary and secondary schools located within this state;

(21) Sales of electronic data processing services and related software: Provided, That, for the purposes of this subdivision, ‘electronic data processing services’ means:

(A) The processing of another's data, including all processes incident to processing of data such as keypunching, keystroke verification, rearranging or sorting of previously documented data for the purpose of data entry or automatic processing and changing the medium on which data is sorted, whether these processes are done by the same person or several persons; and

(B) Providing access to computer equipment for the purpose of processing data or examining or acquiring data stored in or accessible to the computer equipment;

(22) (21) Tuition charged for attending educational summer camps;

(23) (22) Dispensing of services performed by one corporation, partnership or limited liability company for another corporation, partnership or limited liability company when the entities are members of the same controlled group or are related taxpayers as defined in Section 267 of the Internal Revenue Code. ‘Control’ means ownership, directly or indirectly, of stock, equity interests or membership interests possessing fifty percent or more of the total combined voting power of all classes of the stock of a corporation, equity interests of a partnership or membership interests of a limited liability company entitled to vote or ownership, directly or indirectly, of stock, equity interests or membership interests possessing fifty percent or more of the value of the corporation, partnership or limited liability company;

(24) (23) Food for the following are exempt:

(A) Food purchased or sold by a public or private school, school-sponsored student organizations or school-sponsored parent-teacher associations to students enrolled in the school or to employees of the school during normal school hours; but not those sales of food made to the general public;

(B) Food purchased or sold by a public or private college or university or by a student organization officially recognized by the college or university to students enrolled at the college or university when the sales are made on a contract basis so that a fixed price is paid for consumption of food products for a specific period of time without respect to the amount of food product actually consumed by the particular individual contracting for the sale and no money is paid at the time the food product is served or consumed;

(C) Food purchased or sold by a charitable or private nonprofit organization, a nonprofit organization or a governmental agency under a program to provide food to low-income persons at or below cost;

(D) Food sold by a charitable or private nonprofit organization, a nonprofit organization or a governmental agency under a program operating in West Virginia for a minimum of five years to provide food at or below cost to individuals who perform a minimum of two hours of community service for each unit of food purchased from the organization;

(E) Food sold in an occasional sale by a charitable or nonprofit organization, including volunteer fire departments and rescue squads, if the purpose of the sale is to obtain revenue for the functions and activities of the organization and the revenue obtained is actually expended for that purpose;

(F) Food sold by any religious organization at a social or other gathering conducted by it or under its auspices, if the purpose in selling the food is to obtain revenue for the functions and activities of the organization and the revenue obtained from selling the food is actually used in carrying out those functions and activities: Provided, That purchases made by the organizations are not exempt as a purchase for resale; or

(G) Food sold by volunteer fire departments and rescue squads that are exempt from federal income taxes under Section 501(c)(3) or (c)(4) of the Internal Revenue Code of 1986, as amended, when the purpose of the sale is to obtain revenue for the functions and activities of the organization and the revenue obtained is exempt from federal income tax and actually expended for that purpose;

(25) (24) Sales of food by little leagues, midget football leagues, youth football or soccer leagues, band boosters or other school or athletic booster organizations supporting activities for grades kindergarten through twelve and similar types of organizations, including scouting groups and church youth groups, if the purpose in selling the food is to obtain revenue for the functions and activities of the organization and the revenues obtained from selling the food is actually used in supporting or carrying on functions and activities of the groups: Provided, That the purchases made by the organizations are not exempt as a purchase for resale;

(26) (25) Charges for room and meals by fraternities and sororities to their members: Provided, That the purchases made by a fraternity or sorority are not exempt as a purchase for resale;

(27) (26) Sales of or charges for the transportation of passengers in interstate commerce;

(28) (27) Sales of tangible personal property or services to any person which this state is prohibited from taxing under the laws of the United States or under the Constitution of this state;

(29) (28) Sales of tangible personal property or services to any person who claims exemption from the tax imposed by this article or article fifteen-a of this chapter pursuant to the provision of any other chapter of this code;

(30) (29) Charges for the services of opening and closing a burial lot;

(31) (30) Sales of livestock, poultry or other farm products in their original state by the producer of the livestock, poultry or other farm products or a member of the producer's immediate family who is not otherwise engaged in making retail sales of tangible personal property; and sales of livestock sold at public sales sponsored by breeders or registry associations or livestock auction markets: Provided, That the exemptions allowed by this subdivision may be claimed without presenting or obtaining exemption certificates provided the farmer maintains adequate records;

(32) (31) Sales of motion picture films to motion picture exhibitors for exhibition if the sale of tickets or the charge for admission to the exhibition of the film is subject to the tax imposed by this article and sales of coin-operated video arcade machines or video arcade games to a person engaged in the business of providing the machines to the public for a charge upon which the tax imposed by this article is remitted to the Tax Commissioner: Provided, That the exemption provided in this subdivision may be claimed by presenting to the seller a properly executed exemption certificate;

(33) (32) Sales of aircraft repair, remodeling and maintenance services when the services are to an aircraft operated by a certified or licensed carrier of persons or property, or by a governmental entity, or to an engine or other component part of an aircraft operated by a certificated or licensed carrier of persons or property, or by a governmental entity and sales of tangible personal property that is permanently affixed or permanently attached as a component part of an aircraft owned or operated by a certificated or licensed carrier of persons or property, or by a governmental entity, as part of the repair, remodeling or maintenance service and sales of machinery, tools or equipment directly used or consumed exclusively in the repair, remodeling or maintenance of aircraft, aircraft engines or aircraft component parts for a certificated or licensed carrier of persons or property or for a governmental entity;

(34) Charges for memberships or services provided by health and fitness organizations relating to personalized fitness programs;

(35) (33) Sales of services by individuals who babysit for a profit: Provided, That the gross receipts of the individual from the performance of baby-sitting services do not exceed $5,000 in a taxable year;

(36) (34) Sales of services by public libraries or by libraries at academic institutions or by libraries at institutions of higher learning;

(37) (35) Commissions received by a manufacturer's representative;

(38) (36) Sales of primary opinion research services when:

            (A) The services are provided to an out-of-state client;

            (B) The results of the service activities, including, but not limited to, reports, lists of focus group recruits and compilation of data are transferred to the client across state lines by mail, wire or other means of interstate commerce, for use by the client outside the State of West Virginia; and

            (C) The transfer of the results of the service activities is an indispensable part of the overall service: Provided, That this exemption shall not be allowable on and after July 1, 2017.

            For the purpose of this subdivision, the term ‘primary opinion research’ means original research in the form of telephone surveys, mall intercept surveys, focus group research, direct mail surveys, personal interviews and other data collection methods commonly used for quantitative and qualitative opinion research studies;

            (39) (37) Sales of property or services to persons within the state when those sales are for the purposes of the production of value-added products: Provided, That the exemption granted in this subdivision applies only to services, equipment, supplies and materials directly used or consumed by those persons engaged solely in the production of value-added products: Provided, however, That this exemption may not be claimed by any one purchaser for more than five consecutive years, except as otherwise permitted in this section.

            For the purpose of this subdivision, the term ‘value-added product’ means the following products derived from processing a raw agricultural product, whether for human consumption or for other use. For purposes of this subdivision, the following enterprises qualify as processing raw agricultural products into value-added products: Those engaged in the conversion of:

(A) Lumber into furniture, toys, collectibles and home furnishings;

(B) Fruits into wine;

(C) Honey into wine;

(D) Wool into fabric;

(E) Raw hides into semifinished or finished leather products;

(F) Milk into cheese;

(G) Fruits or vegetables into a dried, canned or frozen product;

(H) Feeder cattle into commonly accepted slaughter weights;

(I) Aquatic animals into a dried, canned, cooked or frozen product; and

(J) Poultry into a dried, canned, cooked or frozen product;

            (40) (38) Sales of music instructional services by a music teacher and artistic services or artistic performances of an entertainer or performing artist pursuant to a contract with the owner or operator of a retail establishment, restaurant, inn, bar, tavern, sports or other entertainment facility or any other business location in this state in which the public or a limited portion of the public may assemble to hear or see musical works or other artistic works be performed for the enjoyment of the members of the public there assembled when the amount paid by the owner or operator for the artistic service or artistic performance does not exceed $3,000: Provided, That nothing contained herein may be construed to deprive private social gatherings, weddings or other private parties from asserting the exemption set forth in this subdivision. For the purposes of this exemption, artistic performance or artistic service means and is limited to the conscious use of creative power, imagination and skill in the creation of aesthetic experience for an audience present and in attendance and includes, and is limited to, stage plays, musical performances, poetry recitations and other readings, dance presentation, circuses and similar presentations and does not include the showing of any film or moving picture, gallery presentations of sculptural or pictorial art, nude or strip show presentations, video games, video arcades, carnival rides, radio or television shows or any video or audio taped presentations or the sale or leasing of video or audio tapes, air shows or any other public meeting, display or show other than those specified herein: Provided, however, That nothing contained herein may be construed to exempt the sales of tickets from the tax imposed in this article. The State Tax Commissioner shall propose a legislative rule pursuant to article three, chapter twenty-nine-a of this code establishing definitions and eligibility criteria for asserting this exemption which is not inconsistent with the provisions set forth herein: Provided further, That nude dancers or strippers may not be considered as entertainers for the purposes of this exemption;

            (41) (39) Charges to a member by a membership association or organization which is exempt from paying federal income taxes under Section 501(c)(3) or (c)(6) of the Internal Revenue Code of 1986, as amended, for membership in the association or organization, including charges to members for newsletters prepared by the association or organization for distribution primarily to its members, charges to members for continuing education seminars, workshops, conventions, lectures or courses put on or sponsored by the association or organization, including charges for related course materials prepared by the association or organization or by the speaker or speakers for use during the continuing education seminar, workshop, convention, lecture or course, but not including any separate charge or separately stated charge for meals, lodging, entertainment or transportation taxable under this article: Provided, That the association or organization pays the tax imposed by this article on its purchases of meals, lodging, entertainment or transportation taxable under this article for which a separate or separately stated charge is not made. A membership association or organization which is exempt from paying federal income taxes under Section 501(c)(3) or (c)(6) of the Internal Revenue Code of 1986, as amended, may elect to pay the tax imposed under this article on the purchases for which a separate charge or separately stated charge could apply and not charge its members the tax imposed by this article or the association or organization may avail itself of the exemption set forth in subdivision (9) of this subsection relating to purchases of tangible personal property for resale and then collect the tax imposed by this article on those items from its member;

            (42) (40) Sales of governmental services or governmental materials by county assessors, county sheriffs, county clerks or circuit clerks in the normal course of local government operations;

            (43) (41) Direct or subscription sales by the Division of Natural Resources of the magazine currently entitled Wonderful West Virginia and by the Division of Culture and History of the magazine currently entitled Goldenseal and the journal currently entitled West Virginia History;

            (44) (42) Sales of soap to be used at car wash facilities;

            (45) (43) Commissions received by a travel agency from an out-of-state vendor;

            (46) (44) The service of providing technical evaluations for compliance with federal and state environmental standards provided by environmental and industrial consultants who have formal certification through the West Virginia Department of Environmental Protection or the West Virginia Bureau for Public Health or both. For purposes of this exemption, the service of providing technical evaluations for compliance with federal and state environmental standards includes those costs of tangible personal property directly used in providing such services that are separately billed to the purchaser of such services and on which the tax imposed by this article has previously been paid by the service provider;

            (47) (45) Sales of tangible personal property and services by volunteer fire departments and rescue squads that are exempt from federal income taxes under Section 501(c)(3) or (c)(4) of the Internal Revenue Code of 1986, as amended, if the sole purpose of the sale is to obtain revenue for the functions and activities of the organization and the revenue obtained is exempt from federal income tax and actually expended for that purpose;

            (48) (46) Lodging franchise fees, including royalties, marketing fees, reservation system fees or other fees assessed after December 1, 1997, that have been or may be imposed by a lodging franchiser as a condition of the franchise agreement; and

            (49) (47) Sales of the regulation size United States flag and the regulation size West Virginia flag for display.

            (b) Refundable exemptions. -- Any person having a right or claim to any exemption set forth in this subsection shall first pay to the vendor the tax imposed by this article and then apply to the Tax Commissioner for a refund or credit, or as provided in section nine-d of this article, give to the vendor his or her West Virginia direct pay permit number. The following sales of tangible personal property and services are exempt from tax as provided in this subsection:

            (1) Sales of property or services to bona fide charitable organizations who make no charge whatsoever for the services they render: Provided, That the exemption granted in this subdivision applies only to services, equipment, supplies, food, meals and materials directly used or consumed by these organizations and does not apply to purchases of gasoline or special fuel;

            (2) Sales of services, machinery, supplies and materials directly used or consumed in the activities of manufacturing, transportation, transmission, communication, production of natural resources, gas storage, generation or production or selling electric power, provision of a public utility service or the operation of a utility service or the operation of a utility business, in the businesses or organizations named in this subdivision and does not apply to purchases of gasoline or special fuel: Provided, That beginning on July 1, 2017, all sales of services, machinery, supplies and materials directly used or consumed in the business activity of communication, shall be subject to the tax imposed by this article;

            (3) Sales of property or services to nationally chartered fraternal or social organizations for the sole purpose of free distribution in public welfare or relief work: Provided, That sales of gasoline and special fuel are taxable;

            (4) Sales and services, firefighting or station house equipment, including construction and automotive, made to any volunteer fire department organized and incorporated under the laws of the State of West Virginia: Provided, That sales of gasoline and special fuel are taxable;

            (5) Sales of building materials or building supplies or other property to an organization qualified under Section 501(c)(3) or (c)(4) of the Internal Revenue Code of 1986, as amended, which are to be installed in, affixed to or incorporated by the organization or its agent into real property or into a building or structure which is or will be used as permanent low-income housing, transitional housing, an emergency homeless shelter, a domestic violence shelter or an emergency children and youth shelter if the shelter is owned, managed, developed or operated by an organization qualified under Section 501(c)(3) or (c)(4) of the Internal Revenue Code of 1986, as amended; and

(6) Sales of construction and maintenance materials acquired by a second party for use in the construction or maintenance of a highway project: Provided, That in lieu of any refund or credit to the person that paid the tax imposed by this article, the Tax Commissioner shall pay to the Division of Highways for deposit into the State Road Fund of the state reimbursement for the tax in the amount estimated under the provisions of this subdivision: Provided, however, That by June 15 of each fiscal year, the division shall provide to the Tax Department an itemized listing of highways projects with the amount of funds expended for highway construction and maintenance. The Commissioner of Highways shall request reimbursement of the tax based on an estimate that forty percent of the total gross funds expended by the agency during the fiscal period were for the acquisition of materials used for highway construction and maintenance. The amount of the reimbursement shall be calculated at six percent of the forty percentProvided, That on and after July 1, 2017, the maximum amount that may be transferred to the State Road Fund pursuant to this subdivision is $10 million in any fiscal year.

(c) Effective date. - The amendments to this section in 2017 shall take effect beginning July 1, 2017, and apply to sales made on and after that date.

§11-15-9b. Exemption for purchases of tangible personal property and services for direct use in research and development.

            (a) Sales of tangible personal property and services after June 30, 2002, directly used or consumed in the activity of research and development are exempt from tax imposed by this article. Any person having a right or claim to the exemption set forth in this section shall first pay to the vendor the tax imposed by this article and then apply to the Tax Commissioner for a refund or credit or give to the vendor the person's West Virginia direct pay permit number in accordance with the provisions of section nine-d of this article.

            (b) For purposes of this article:

            (1) ‘Directly used or consumed in the activity of research and development’ means used or consumed in those activities or operations which constitute an integral and essential part of research and development, as contrasted with and distinguished from those activities or operations which are simply incidental, convenient or remote to research and development.

            (A) Uses of property or consumption of services which constitute direct use or consumption in the activity of research and development include only:

            (i) In the case of tangible personal property, physical incorporation of property into tangible personal property that is the subject of, or directly used in, research and development;

            (ii) Causing a direct physical, chemical or other change upon property that is the subject of, or directly used in, research and development;

            (iii) Transporting or storing property that is the subject of, or directly used in, research and development;

            (iv) Measuring or verifying a change in property that is the subject of, or directly used in, research and development;

            (v) Physically controlling or directing the physical movement or operation of property that is the subject of, or directly used in, research and development;

            (vi) Directly and physically recording the flow of property that is the subject of, or directly used in, research and development;

     (vii) Producing energy for property that is the subject of, or directly used in, research and development;

            (viii) Controlling or otherwise regulating atmospheric or other environmental conditions required for research and development;

            (ix) Serving as an operating supply for property that is the subject of, or directly used in, research and development;

            (x) Maintenance or repair of property, including maintenance equipment, that is directly used in research and development;

            (xi) Storage, removal or transportation of economic or other waste resulting from the activity of research and development;

            (xii) Pollution control or environmental quality or environmental protection activity directly relating to the activity of research and development, and personnel, plant, property or community safety or security activity directly relating to the activity of research and development; or

            (xiii) Otherwise being used as an integral and essential part of research and development.

            (B) Uses of property or services which do not constitute direct use or consumption in the activity of research and development include, but are not limited to:

            (i) Heating and illumination of office buildings;

            (ii) Janitorial or general cleaning activities;

            (iii) Personal comfort of personnel;

            (iv) Planning or scheduling of work or inventory control;

            (v) Marketing, general management, supervision, finance, training, accounting and administration; or

            (vi) An activity or function incidental or convenient to research and development, rather than an integral and essential part of these activities.

            (2) ‘Research and development’ means systematic scientific, engineering or technological study and investigation in a field of knowledge in the physical, computer or software sciences, often involving the formulation of hypotheses and experimentation, for the purpose of revealing new facts, theories or principles, or increasing scientific knowledge, which may reveal the basis for new or enhanced products, equipment or manufacturing processes. Research and development includes, but is not limited to, design, refinement and testing of prototypes of new or improved products, or design, refinement and testing of manufacturing processes before commercial sales relating thereto have begun. For purposes of this section commercial sales include, but are not limited to, sales of prototypes or sales for market testing.

(A) Research and development does not include:

(i) Market research;

(ii) Sales research;

(iii) Efficiency surveys;

(iv) Consumer surveys;

(v) Product market testing;

(vi) Product testing by product consumers or through consumer surveys for evaluation of consumer product performance or consumer product usability;

(vii) The ordinary testing or inspection of materials or products for quality control (quality control testing);

(viii) Management studies;

(ix) Advertising;

(x) Promotions;

(xi) The acquisition of another's patent, model, production or process or investigation or evaluation of the value or investment potential related thereto;

(xii) Research in connection with literary, historical or similar projects;

(xiii) Research in the social sciences, economics, humanities or psychology and other nontechnical activities; and

(xiv) The providing of sales services or any other service, whether technical service or nontechnical service.

(c) No provision of this section may be interpreted to alter, abrogate or impede application of the exemption for sales of primary opinion research services set forth in section nine of this article: Provided, That on and after July 1, 2017, the exemption for primary opinion research shall not be an allowable exemption.

§11-15-9h. Exemptions for sales of computer hardware and software directly incorporated into manufactured products; certain leases; sales of electronic data processing service; sales of computer hardware and software directly used in communication; sales of educational software; sales of Internet advertising; sales of high-technology business services directly used in fulfillment of a government contract; sales of tangible personal property for direct use in a high-technology business or Internet advertising business; definitions.

(a) In order to modernize the exemptions from tax contained in this article as a result of technological advances in computers and the expanded role of computers, the Internet and global instant communications in business and to encourage computer software developers, computer hardware designers, systems engineering firms, electronic data processing companies and other high-technology companies to locate and expand their businesses in West Virginia, the following sales of tangible personal property and software are exempt:

(1) Sales of computer hardware or software (including custom designed software) to be directly incorporated by a manufacturer into a manufactured product. For purposes of this subsection, the payment of licensing fees for the right to incorporate hardware or software developed by persons other than the manufacturer into a manufactured product is exempt from the tax imposed by this article;

(2) Sales of computer hardware or software (including custom designed software) directly used in communication as defined in this article;

(3) Sales of electronic data processing services;

(4) (3) Sales of educational software required to be used in any of the public schools of this state or in any institution in this state which qualifies as a nonprofit or educational institution subject to administration, regulation, certification or approval of the Department of Education, the Department of Education and the Arts or the Higher Education Policy Commission;

(5) (4) Sales of Internet advertising of goods and services;

(6) (5) Sales of high-technology business services to high-technology businesses which enter into contracts with this state, its institutions and subdivisions, governmental units, institutions or subdivisions of other states, or with the United States, including agencies of federal, state or local governments for direct use in fulfilling the government contract; and

(7) (6) Sales of prewritten computer software, computers, computer hardware, servers and building materials and tangible personal property to be installed into a building or facility for direct use in a high-technology business or an Internet advertising business.

(b) Definitions. -- As used in this article, the following terms have the following meanings:

(1) ‘Computer hardware’ means a computer, as defined in article fifteen-b of this chapter, and the directly and immediately connected physical equipment involved in the performance of data processing or communications functions, including data input, data output, data processing, data storage, and data communication apparatus that is directly and immediately connected to the computer. The term ‘computer hardware’ does not include computer software.

(2) ‘High-technology business’ means and is limited to businesses primarily engaged in the following activities: Computer hardware design and development; computer software design, development, customization and upgrade; computer systems design and development; website design and development; network design and development; design and development of new manufactured products which incorporate computer hardware and software; electronic data processing; network management, maintenance, engineering, administration and security services; website management, maintenance, engineering, administration and security services and computer systems management, maintenance, engineering, administration and security services. High-technology business as defined herein is intended to include businesses which engage in the activities enumerated in this definition as their primary business activity, and not as a secondary or incidental activity and not as an activity in support of or incidental to business activity not specifically enumerated in this definition.

(3) ‘High-technology business services’ means and is limited to computer hardware design and development; computer software design, development, customization and upgrade; computer systems design and development; website design and development; network design and development; electronic data processing; computer systems management; computer systems maintenance; computer systems engineering; computer systems administration and computer systems security services.

(4) ‘Internet advertising business’ means a for-profit business that is engaged, for monetary remuneration, in the primary business activity of announcing, or calling public attention to, goods or services in order to induce the public to purchase those goods or services, and which uses the Internet as its sole advertising communications medium. For purposes of this definition, Internet advertising must be the primary business activity of the business and not a secondary or incidental activity and not an activity in support of or incidental to other business activity.

(5) ‘Network’ means a group of two or more computer systems linked together.

(6) ‘Server’ means a computer or device on a network that manages network resources.

(c) The amendments to this section made in the first extraordinary session of the Legislature in 2009 shall apply to purchases made on and after July 1, 2009. The amendments to this section made in 2017 shall apply on and after July 1, 2017.

§11-15-35. Administrative rules.

            Legislative rules; emergency rules. -- The tax commissioner shall propose for promulgation legislative rules explaining and implementing the amendments to this article enacted in the year 2017 in accordance with the provisions of article three, chapter twenty-nine-a of this code. The authority to promulgate rules includes authority to amend or repeal those rules. If proposed legislative rules for this section are filed in the state register before October 1, 2017, those rules may be promulgated as emergency legislative rules as provided in article three, chapter twenty-nine-a of this code.

ARTICLE 15A. USE TAX.

§11-15A-2. Imposition of tax; six percent tax rate; inclusion of services as taxable; transition rules; allocation of tax and transfers.

(a) An excise tax is hereby levied and imposed on the use in this state of tangible personal property, custom software or taxable services, to be collected and paid as provided in this article or article fifteen-b of this chapter, at the rate of six percent of the purchase price of the property, digital code, digital product or taxable services, except as otherwise provided in this article.

(b) Calculation of tax on fractional parts of a dollar. -- The tax computation under subsection (a) of this section shall be carried to the third decimal place and the tax rounded up to the next whole cent whenever the third decimal place is greater than four and rounded down to the lower whole cent whenever the third decimal place is four or less. The vendor may elect to compute the tax due on a transaction on a per item basis or on an invoice basis provided the method used is consistently used during the reporting period.

(c) ‘Taxable services,’ for the purposes of this article, means services of the nature that are subject to the tax imposed by article fifteen of this chapter. In this article, wherever the words ‘tangible personal property’ or ‘property’ appear, the same shall include the words ‘or taxable services,’ where the context so requires.

(d) Use tax is hereby imposed upon every person using tangible personal property, digital code, digital products, custom software, or telecommunication service, ancillary telecommunication service, digital service or other taxable service within this state. That person's liability is not extinguished until the tax has been paid. A receipt with the tax separately stated thereon issued by a retailer engaged in business in this state, or by a foreign retailer who is authorized by the Tax Commissioner to collect the tax imposed by this article, relieves the purchaser from further liability for the tax to which the receipt refers.

(e) Purchases of tangible personal property, digital code, digital products, digital services, telecommunication services, ancillary telecommunication services or other taxable services made for the government of the United States or any of its agencies by ultimate consumers is subject to the tax imposed by this section. Industrial materials and equipment owned by the federal government within the State of West Virginia of a character not ordinarily readily obtainable within the state, is not subject to use tax when sold, if the industrial materials and equipment would not be subject to use taxes if sold outside of the state for use in West Virginia.

(f) This article does not apply to purchases made by counties or municipal corporations.

§11‑15A‑10. Payment to Tax Commissioner.

(a) Each retailer required or authorized, pursuant to section six, six‑a or seven, or pursuant to article fifteen‑b of this chapter, to collect the tax imposed in section two of this article, is required to pay to the Tax Commissioner the amount of the tax on or before the twentieth day of the month next succeeding each calendar month, except as otherwise provided in this article or article fifteen‑b of this chapter.

(b) Each certified service provider for a Model I seller shall pay to the Tax Commissioner the tax levied by this article on or before the twentieth day of the month next succeeding the calendar month in which the tax accrued, except as otherwise provided in this article or article fifteen‑b of this chapter.

(c) At that time, each retailer, seller or certified service provider shall file with the Tax Commissioner a return for the preceding monthly period, except as otherwise provided in this article or article fifteen‑b of this chapter, in the form prescribed by the Tax Commissioner showing the sales price of any or all tangible personal property, custom software and taxable services sold by the retailer or seller during the preceding quarterly period, the use of which is subject to the tax imposed by this article, and any other information the Tax Commissioner may consider necessary for the proper administration of this article. The return shall be accompanied by a remittance of the amount of the tax, for the period covered by the return, except as otherwise provided in this article or article fifteen‑b of this chapter: Provided, That where the tangible personal property, digital code, digital products or custom software is sold under a conditional sales contract, or under any other form of sale wherein the payment of the principal sum, or a part of the sum is extended over a period longer than sixty days from the date of the sale, the retailer may collect and remit each monthly period that portion of the tax equal to six percent of that portion of the purchase price actually received during the monthly period: Provided, That beginning July 1, 2017, the tax to be remitted shall be determined by multiplying the portion of the purchase price actually received during the monthly period by the general consumers sales and service tax rate specified in section three, article fifteen of this chapter.

(d) The Tax Commissioner may, upon request and a proper showing of the necessity to do so, grant an extension of time not to exceed thirty days for making any return and payment.

(e) Returns shall be signed by the retailer or seller or his or her duly authorized agent, and must be certified by him or her to be correct, except as otherwise provided in this article or article fifteen‑b of this chapter.

(f) Accelerated payment. –

(1) For calendar years beginning after December 31, 2002, taxpayers Taxpayers whose average monthly payment of the taxes levied by this article and article fifteen of this chapter during the previous calendar year exceeds $100,000, shall remit the tax attributable to the first fifteen days of June each year on or before June 20 of said month.

(2) For purposes of complying with subdivision (1) of this subsection, the taxpayer shall remit an amount equal to the amount of tax imposed by this article and article fifteen of this chapter on actual taxable sales of tangible personal property and custom software and sales of taxable services during the first fifteen days of June or, at the taxpayer's election, taxpayer may remit an amount equal to fifty percent of taxpayer's liability for tax under this article on taxable sales of tangible personal property and custom software and sales of taxable services made during the preceding month of May.

(3) For a business which has not been in existence for a full calendar year, the total tax due from the business during the prior calendar year shall be divided by the number of months, including fractions of a month, that it was in business during the prior calendar year; and if that amount exceeds $100,000, the tax attributable to the first fifteen days of June each year shall be remitted on or before June 20 of said month as provided in subdivision (2) of this subsection.

(4) When a taxpayer required to make an advanced payment of tax under subdivision (1) of this subsection makes out its return for the month of June, which is due on July 20, the taxpayer may claim as a credit against its liability under this article for tax on taxable transactions during the month of June, the amount of the advanced payment of tax made under subdivision (1) of this subsection.

ARTICLE 21. PERSONAL INCOME TAX.

§11-21-8a. Credit for qualified rehabilitated buildings investment.

A credit against the tax imposed by the provisions of this article shall be allowed as follows:

Certified historic structures. - For certified historic structures, the credit is equal to ten percent of qualified rehabilitation expenditures as defined in §47(c)(2), Title 26 of the United States Code, as amended: Provided, That for qualified rehabilitation expenditures made after June 30, 2017, the credit allowed by this section is equal to twenty-five percent of the qualified rehabilitation expenditure: Provided, however, That the credit authorized by this section for qualified rehabilitation expenditures made after June 30, 2017, may not be used to offset tax liabilities prior to the tax year beginning January 1, 2019: Provided further, That the taxpayer may not be entitled to this credit if the taxpayer is in arrears in the payment of any tax administered by the Tax Division or the taxpayer is delinquent in the payment of property taxes on the property containing the certified historic tax structure when the applicant begins to claim the credit and throughout the time period within which the credit is claimed. The Tax Commissioner shall promulgate procedural rules in accordance with article three, chapter twenty-nine-a of this code that provide what information must accompany any claim for the tax credit for the determination that the taxpayer is not in arrears in the payment of any tax administered by the Tax Division nor is the taxpayer delinquent in the payment of property taxes on the property containing the certified historic tax structure. The Tax Commissioner may also propose rules for legislative approval in accordance with the provisions of article three, chapter twenty-nine-a of this code for the administration of this tax credit and to provide any necessary mechanism to recover credits claimed by taxpayers that become delinquent in the payment of property taxes on the property containing the historic structure or become in arrears in the payment of any tax administered by the Tax Division. This credit is available for both residential and nonresidential buildings located in this state, that are reviewed by the West Virginia Division of Culture and History and designated by the national park service, United States department of the interior as ‘certified historic structures,’ and further defined as a ‘qualified rehabilitated building,’ as defined under §47(c)(1), Title 26 of the United States Code, as amended.

The credit authorized pursuant to this section may not exceed the greater of $3.75 million for the portion of a certified rehabilitation as defined in 26 U.S.C. §47(c)(2)(C) placed in service in the state in the taxable year, or $3.75 million for each building that is a component of a certified historic structure for which a credit is claimed under this section. No more than $30 million of the tax credits authorized by this section and section twenty-three-a, article twenty-four of this chapter, cumulatively, may be allocated by the Division of Culture and History in any given West Virginia state fiscal year. The Division of Culture and History shall allocate the tax credits in the order the applications therefor are received.

§11-21-8e. Carryback Credit carryback, carryforward.

(a) Any unused portion of the credit for qualified rehabilitated buildings investment authorized by section eight-a of this article which may not be taken in the taxable year to which the credit applies qualifies for carryback and carryforward treatment subject to the identical general provisions under §39, Title 26 of the United States Code, as amended: Provided, That the amount of the credit taken in a taxable year shall in no event exceed the tax liability due for the taxable year: Provided, however, That for tax years beginning on and after January 1, 2019, any unused portion of the credit authorized by section eight-a of this article may not be carried back to any prior taxable year: Provided further, That for tax years beginning on and after January 1, 2019, any unused portion of the credit authorized by section eight-a of this article may be carried over to each of the next five tax years following the unused credit year until used or forfeited due to lapse of time.

(b) Effective for taxable years beginning on and after January 1, 2001, credits granted to an electing small business corporation (S corporation), limited partnership, general partnership, limited liability company or multiple owners of property shall be passed through to the shareholders, partners, members or owners, either pro rata or pursuant to an agreement among the shareholders, partners, members or owners documenting an alternative distribution method. The Tax Commissioner shall promulgate procedural rules in accordance with article three, chapter twenty-nine-a of this code that provide the method of reporting the alternative method of distribution authorized by this section.

§11-21-12. West Virginia adjusted gross income of resident individual.

(a) General. -- The West Virginia adjusted gross income of a resident individual means his or her federal adjusted gross income as defined in the laws of the United States for the taxable year with the modifications specified in this section.

(b) Modifications increasing federal adjusted gross income. -- There shall be added to federal adjusted gross income unless already included therein the following items:

(1) Interest income on obligations of any state other than this state or of a political subdivision of any other state unless created by compact or agreement to which this state is a party;

            (2) Interest or dividend income on obligations or securities of any authority, commission or instrumentality of the United States, which the laws of the United States exempt from federal income tax but not from state income taxes;

(3) Any deduction allowed when determining federal adjusted gross income for federal income tax purposes for the taxable year that is not allowed as a deduction under this article for the taxable year;

(4) Interest on indebtedness incurred or continued to purchase or carry obligations or securities the income from which is exempt from tax under this article, to the extent deductible in determining federal adjusted gross income;

(5) Interest on a depository institution tax-exempt savings certificate which is allowed as an exclusion from federal gross income under Section 128 of the Internal Revenue Code, for the federal taxable year;

(6) The amount of a lump sum distribution for which the taxpayer has elected under Section 402(e) of the Internal Revenue Code of 1986, as amended, to be separately taxed for federal income tax purposes; and

(7) Amounts withdrawn from a medical savings account established by or for an individual under section twenty, article fifteen, chapter thirty-three of this code or section fifteen, article sixteen of said chapter that are used for a purpose other than payment of medical expenses, as defined in those sections.

(c) Modifications reducing federal adjusted gross income. -- There shall be subtracted from federal adjusted gross income to the extent included therein:

(1) Interest income on obligations of the United States and its possessions to the extent includable in gross income for federal income tax purposes;

(2) Interest or dividend income on obligations or securities of any authority, commission or instrumentality of the United States or of the State of West Virginia to the extent includable in gross income for federal income tax purposes but exempt from state income taxes under the laws of the United States or of the State of West Virginia, including federal interest or dividends paid to shareholders of a regulated investment company, under Section 852 of the Internal Revenue Code for taxable years ending after the thirtieth day of June, one thousand nine hundred eighty-seven;

            (3) Any amount included in federal adjusted gross income for federal income tax purposes for the taxable year that is not included in federal adjusted gross income under this article for the taxable year;

(4) The amount of any refund or credit for overpayment of income taxes imposed by this state, or any other taxing jurisdiction, to the extent properly included in gross income for federal income tax purposes;

(5) Annuities, retirement allowances, returns of contributions and any other benefit received under the West Virginia Public Employees Retirement System, the West Virginia State Teachers Retirement System and all forms of military retirement, including regular armed forces, reserves and National Guard, including any survivorship annuities derived therefrom, to the extent includable in gross income for federal income tax purposes: Provided, That notwithstanding any provisions in this code to the contrary this modification shall be limited to the first two thousand dollars of benefits received under the West Virginia Public Employees Retirement System, the West Virginia State Teachers Retirement System and, including any survivorship annuities derived therefrom, to the extent includable in gross income for federal income tax purposes for taxable years beginning after the thirty-first day of December, one thousand nine hundred eighty-six; and the first two thousand dollars of benefits received under any federal retirement system to which Title 4 U.S.C. §111 applies: Provided, however, That the total modification under this paragraph shall not exceed two thousand dollars per person receiving retirement benefits and this limitation shall apply to all returns or amended returns filed after the last day of December, one thousand nine hundred eighty-eight;

(6) Retirement income received in the form of pensions and annuities after the thirty-first day of December, one thousand nine hundred seventy-nine, under any West Virginia police, West Virginia Firemen's Retirement System or the West Virginia State Police Death, Disability and Retirement Fund, the West Virginia State Police Retirement System or the West Virginia Deputy Sheriff Retirement System, including any survivorship annuities derived from any of these programs, to the extent includable in gross income for federal income tax purposes;

            (7) (A) For taxable years beginning after the thirty-first day of December, two thousand, and ending prior to the first day of January, two thousand three, an amount equal to two percent multiplied by the number of years of active duty in the armed forces of the United States of America with the product thereof multiplied by the first thirty thousand dollars of military retirement income, including retirement income from the regular armed forces, reserves and National Guard paid by the United States or by this state after the thirty-first day of December, two thousand, including any survivorship annuities, to the extent included in gross income for federal income tax purposes for the taxable year.

(B) For taxable years beginning after the thirty-first day of December, two thousand two, the first twenty thousand dollars of military retirement income, including retirement income from the regular armed forces, reserves and National Guard paid by the United States or by this state after the thirty-first day of December, two thousand two, including any survivorship annuities, to the extent included in gross income for federal income tax purposes for the taxable year.

(C) For taxable years beginning on and after January 1, 2018, the amount of military retirement income, including retirement income from the regular Armed Forces, Reserves, and National Guard, paid by the United States or this state on and after January 1, 2018, that is included in federal adjusted gross income for the taxable year, shall be allowed as a decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax imposed by this article.

(C) (D) In the event that any of the provisions of this subdivision are found by a court of competent jurisdiction to violate either the Constitution of this state or of the United States, or is held to be extended to persons other than specified in this subdivision, this subdivision shall become null and void by operation of law.

(8) Federal adjusted gross income in the amount of eight thousand dollars received from any source after the thirty-first day of December, one thousand nine hundred eighty-six, by any person who has attained the age of sixty-five on or before the last day of the taxable year, or by any person certified by proper authority as permanently and totally disabled, regardless of age, on or before the last day of the taxable year, to the extent includable in federal adjusted gross income for federal tax purposes: Provided, That if a person has a medical certification from a prior year and he or she is still permanently and totally disabled, a copy of the original certificate is acceptable as proof of disability. A copy of the form filed for the federal disability income tax exclusion is acceptable: Provided, however, That:

(i) Where the total modification under subdivisions (1), (2), (5), (6), and (7) and (12) of this subsection is eight thousand dollars per person or more, no deduction shall be allowed under this subdivision; and

(ii) Where the total modification under subdivisions (1), (2), (5), (6), and (7) and (12) of this subsection is less than eight thousand dollars per person, the total modification allowed under this subdivision for all gross income received by that person shall be limited to the difference between eight thousand dollars and the sum of modifications under subdivisions (1), (2), (5), (6), and (7) and (12) of this subsection;

(9) Federal adjusted gross income in the amount of eight thousand dollars received from any source after the thirty-first day of December, one thousand nine hundred eighty-six, by the surviving spouse of any person who had attained the age of sixty-five or who had been certified as permanently and totally disabled, to the extent includable in federal adjusted gross income for federal tax purposes: Provided, That:

(i) Where the total modification under subdivisions (1), (2), (5), (6), (7), and (8) and (12) of this subsection is eight thousand dollars or more, no deduction shall be allowed under this subdivision; and

            (ii) Where the total modification under subdivisions (1), (2), (5), (6), (7), and (8) and (12) of this subsection is less than eight thousand dollars per person, the total modification allowed under this subdivision for all gross income received by that person shall be limited to the difference between eight thousand dollars and the sum of subdivisions (1), (2), (5), (6), (7), and (8) and (12) of this subsection;

(10) Contributions from any source to a medical savings account established by or for the individual pursuant to section twenty, article fifteen, chapter thirty-three of this code or section fifteen, article sixteen of said chapter, plus interest earned on the account, to the extent includable in federal adjusted gross income for federal tax purposes: Provided, That the amount subtracted pursuant to this subdivision for any one taxable year may not exceed two thousand dollars plus interest earned on the account. For married individuals filing a joint return, the maximum deduction is computed separately for each individual;

(11) For the two thousand six taxable year only, severance wages received by a taxpayer from an employer as the result of the taxpayer's permanent termination from employment through a reduction in force and through no fault of the employee, not to exceed thirty thousand dollars. For purposes of this subdivision:

(i) The term ‘severance wages’ means any monetary compensation paid by the employer in the taxable year as a result of permanent termination from employment in excess of regular annual wages or regular annual salary;

(ii) The term ‘reduction in force’ means a net reduction in the number of employees employed by the employer in West Virginia, determined based on total West Virginia employment of the employer's controlled group;

            (iii) The term ‘controlled group’ means one or more chains of corporations connected through stock ownership with a common parent corporation if stock possessing at least fifty percent of the voting power of all classes of stock of each of the corporations is owned directly or indirectly by one or more of the corporations and the common parent owns directly stock possessing at least fifty percent of the voting power of all classes of stock of at least one of the other corporations;

(iv) The term ‘corporation’ means any corporation, joint-stock company or association and any business conducted by a trustee or trustees wherein interest or ownership is evidenced by a certificate of interest or ownership or similar written instrument;

(12) Decreasing modification for social security income.

(A) For taxable years beginning on and after January 1, 2018, twenty-five percent of the amount of social security benefits received pursuant to Title 42 U.S.C., Chapter 7, including but not limited to social security benefits paid by the Social Security Administration as Old Age, Survivors and Disability Insurance Benefits as provided in §42 U.S.C. 401 et. seq. or as Supplemental Security Income for the Aged, Blind, and Disabled as provided in §42 U.S.C. 1381 et. seq., included in federal adjusted gross income for the taxable year shall be allowed as a decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax imposed by this article, subject to the limitation in paragraph (D) of this subdivision (12).

(B) For taxable years beginning on or after January 1, 2019, fifty percent of the social security benefits received pursuant to Title 42 U.S.C., Chapter 7, including but not limited to social security benefits paid by the Social Security Administration as Old Age, Survivors and Disability Insurance Benefits as provided in §42 U.S.C. 401 et. seq. or as Supplemental Security Income for the Aged, Blind, and Disabled as provided in §42 U.S.C. 1381 et. seq., included in federal adjusted gross income for the taxable year shall be allowed as a decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax imposed by this article, subject to the limitation in paragraph (C) of this subdivision (12).

(C) For taxable years beginning on or after January 1, 2019, one hundred percent of the social security benefits received pursuant to Title 42 U.S.C., Chapter 7, including but not limited to social security benefits paid by the Social Security Administration as Old Age, Survivors and Disability Insurance Benefits as provided in §42 U.S.C. 401 et. seq. or as Supplemental Security Income for the Aged, Blind, and Disabled as provided in §42 U.S.C. 1381 et. seq., included in federal adjusted gross income for the taxable year shall be allowed as a decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax imposed by this article, subject to the limitation in paragraph (C) of this subdivision (12).

 (D) Limitation on taking the deduction allowed by paragraphs (A) and (B) of subdivision (12). – The deduction allowed by paragraphs (A) and (B) of this subdivision (12) shall be allowable only when the federal adjusted gross income of a married couple filing a joint return, or a single individual, does not exceed $100,000, or $50,000 in the case of a married individual filing a separate return.

(E) In the event that any provision of this subdivision (12) is found by a court of competent jurisdiction to violate either the Constitution of the United States or this state, or is held to be extended to persons other than those specified in this section, this section shall become null and void by operation of law; and

(12) (13) Any other income which this state is prohibited from taxing under the laws of the United States.

(d) Modification for West Virginia fiduciary adjustment. -- There shall be added to or subtracted from federal adjusted gross income, as the case may be, the taxpayer's share, as beneficiary of an estate or trust, of the West Virginia fiduciary adjustment determined under section nineteen of this article.

(e) Partners and S corporation shareholders. -- The amounts of modifications required to be made under this section by a partner or an S corporation shareholder, which relate to items of income, gain, loss or deduction of a partnership or an S corporation, shall be determined under section seventeen of this article.

(f) Husband and wife. -- If husband and wife determine their federal income tax on a joint return but determine their West Virginia income taxes separately, they shall determine their West Virginia adjusted gross incomes separately as if their federal adjusted gross incomes had been determined separately.

            (g) Effective date. -- (1) Changes in the language of this section enacted in the year two thousand shall apply to taxable years beginning after the thirty-first day of December, two thousand.

(2) Changes in the language of this section enacted in the year two thousand two shall apply to taxable years beginning after the thirty-first day of December, two thousand two.

(3) Changes in the language of this section enacted in the year 2017 shall apply to taxable years beginning after December 31, 2017.

§11-21-16. West Virginia personal exemptions of resident individual.

(a) General. -- For any tax imposed under the provisions of this article with respect to any taxable year prior to January 1, 1983, a resident individual shall be allowed a West Virginia exemption of $600 for each exemption for which he or she is entitled to a deduction for the taxable year for federal income tax purposes. With respect to any taxable year beginning on or after January 1, 1983, and prior to January 1, 1984, said exemption shall be $700; with respect to any taxable year beginning on or after January 1, 1984, said exemption shall be $800; and with respect to any taxable year beginning on or after January 1, 1987, said exemption shall be $2,000. For taxable years beginning on and after January 1, 2018, an individual or married persons filing a joint return under this article that have federal adjusted gross income of $100,000 or less for the taxable year shall be allowed a West Virginia exemption of $2,500 for each exemption for which he or she is entitled to a deduction for the taxable year for federal income tax purposes.

(b) Husband and wife Married Individuals. -- If the West Virginia income taxes of a husband and wife married individuals are separately determined but their federal income tax is determined on a joint return, each of them shall be separately entitled, with respect to any taxable year prior to January 1, 1983, to a West Virginia exemption of $600 for each federal exemption to which he or she would be separately entitled for the taxable year if their federal income taxes had been determined on separate returns. With respect to any taxable year beginning on or after January 1, 1983, and prior to January 1, 1984, said exemption shall be $700; with respect to any taxable year beginning on or after January 1, 1984, said exemption shall be $800; and with respect to any taxable year beginning on or after January 1, 1987, said exemption shall be $2,000. For taxable years beginning on and after January 1, 2018, married individuals filing separate returns under this article that have federal adjusted gross income of $50,000 or less for the taxable year shall be allowed a West Virginia exemption of $2,500 for each federal exemption to which he or she would be separately entitled for the taxable year if their federal income taxes had been determined on separate returns.

(c) Surviving spouse. -- For taxable years beginning after December 31, 1986, a surviving spouse shall be allowed one additional exemption of $2,000 for the two taxable years beginning after the year of death of the deceased spouse; and in lieu thereof, for taxable years beginning after December 31, 2017, a surviving spouse that has a federal adjusted gross income of $50,000 or less for the taxable year shall be allowed one additional exemption of $2,500 for the two taxable years beginning after the year of death of the deceased spouse.

For purposes of this section and section twelve of this article, a surviving spouse means a taxpayer whose spouse died during the taxable year prior to the taxable year for which the annual return is being filed and who has not remarried at any time before the end of the taxable year for which the annual return is being filed.

(d) Certain dependents. -- Notwithstanding any provisions in this section, for taxable years beginning after December 31, 1986, a resident individual whose exemption amount for federal tax purposes is zero by virtue of section 151(d)(2) of the Internal Revenue Code of 1986, shall be allowed a single West Virginia exemption in the amount of $500.

Article 24. Corporate Net Income Tax.

§11-24-23a. Credit for qualified rehabilitated buildings investment.

A credit against the tax imposed by the provisions of this article shall be allowed as follows:

Certified historic structures. - For certified historic structures, the credit is equal to ten percent of qualified rehabilitation expenditures as defined in §47(c)(2), Title 26 of the United States Code, as amended: Provided, That for qualified rehabilitation expenditures made after June 30, 2017, the credit allowed by this section is equal to twenty-five percent of the qualified rehabilitation expenditure: Provided, however, That the credit authorized by this section for qualified rehabilitation expenditures made after June 30, 2017, may not be used to offset tax liabilities prior to the tax year beginning January 1, 2019: Provided further, That the taxpayer may not be entitled to this credit if the taxpayer is in arrears in the payment of any tax administered by the Tax Division or if the taxpayer is delinquent in the payment of property taxes on the property containing the certified historic tax structure when the applicant begins to claim the credit and throughout the time period within which the credit is claimed. The Tax Commissioner shall promulgate procedural rules in accordance with article three, chapter twenty-nine-a of this code that provide what information must accompany any claim for the tax credit for the determination that the taxpayer is not in arrears in the payment of any tax administered by the Tax Division nor is the taxpayer delinquent in the payment of property taxes on the property containing the certified historic tax structure. The Tax Commissioner may also propose rules for legislative approval in accordance with the provisions of article three, chapter twenty-nine-a of this code for the administration of this tax credit and to provide any necessary mechanism to recover credits claimed by taxpayers that become delinquent in the payment of property taxes on the property containing the historic structure or become in arrears in the payment of any tax administered by the Tax Division. This credit is available for both residential and nonresidential buildings located in this state that are reviewed by the West Virginia Division of Culture and History and designated by the national park service, United States department of the interior as ‘certified historic building’, and further defined as a ‘qualified rehabilitated building’, as defined under §47(c)(1), Title 26, of the United States Code, as amended.

The credit authorized pursuant to this section may not exceed the greater of $3.75 million for the portion of a certified rehabilitation as defined in 26 U.S.C. §47(c)(2)(C) placed in service in the state in the taxable year, or $3.75 million for each building that is a component of a certified historic structure for which a credit is claimed under this section. No more than $30 million of the tax credits authorized by this section and section eight-a, article twenty-one of this chapter, cumulatively, may be allocated by the Division of Culture and History in any given West Virginia state fiscal year.  The Division of Culture and History shall allocate the tax credits in the order the applications therefor are received.

§11-24-23e. Carryback Credit carryback, carryforward.

Any unused portion of the credit for qualified rehabilitated buildings investment authorized by section twenty-three-a of this article which may not be taken in the taxable year to which the credit applies shall qualify for carryback and carryforward treatment subject to the identical general provisions under §39, Title 26 of the United States Code, as amended: Provided, That the amount of such credit taken in a taxable year shall in no event exceed the tax liability due for the taxable year: Provided, however, That for tax years beginning on and after January 1, 2019, any unused portion of the credit authorized by section twenty-three-a of this article may not be carried back to any prior taxable year: Provided further, That for tax years beginning on and after January 1, 2019, any unused portion of the credit authorized by section twenty-three-a of this article may be carried over to each of the next five tax years following the unused credit year until used or forfeited due to lapse of time.”

Delegate Folk arose to a point of order regarding the use of an easel and sign on the floor by Delegate Fluharty.

The Speaker replied stating that the matter was not addressed by the Rules of the House.

Delegate Folk moved that the House recess for two hours, which motion did not prevail.

            On the adoption of the amendment, the yeas and nays were demanded, which demand was sustained.

            The yeas and nays having been ordered, they were taken (Roll No. 655), and there were--yeas 64, nays 24, absent and not voting 12, with the nays and absent and not voting being as follows:

            Nays: Baldwin, Bates, Blair, Boggs, Brewer, Canestraro, Caputo, Deem, Diserio, Eldridge, Ferro, Fleischauer, Hicks, Isner, Lane, Longstreth, Love, Lynch, Pethtel, Pyles, Statler, Thompson, Upson and White.

            Absent and Not Voting: Ambler, Butler, Ellington, A. Evans, N. Foster, Hill, Householder, Iaquinta, C. Miller, Phillips, R. Romine and Summers.

            So, a majority of the members present and voting having voted in the affirmative, the amendment was adopted.

            Pursuant to the earlier motion by Delegate Shott, the Clerk then reported amendments to the amendment as follows:

            Delegates Hartman, Isner, Lewis, Sypolt and Hamilton moved to amend the amendment on page thirty-three, section nine, line four hundred fifty-eight, by striking out the semi-colon, inserting a colon, and the following proviso:

            “Provided further, That the proviso also does not apply to the transportation of trees, wood and wood products that are excluded from the definition of “consumer-ready wood products” pursuant to section two, article thirteen-m, chapter eleven of this code” and a semicolon.

            Whereupon,

            Delegate Hartman asked and obtained unanimous consent that the amendment be withdrawn.   

            Delegate Pushkin moved to amend amendment on page twelve, following line two hundred eighty-three, by striking out section three in its entirety, and inserting in lieu thereof the following:

§11-15-3. Amount of tax; allocation of tax and transfers.

(a) Vendor to collect. -- For the privilege of selling tangible personal property or custom software and for the privilege of furnishing certain selected services defined in sections two and eight of this article, the vendor shall collect from the purchaser the tax as provided under this article and article fifteen-b of this chapter, and shall pay the amount of tax to the Tax Commissioner in accordance with the provisions of this article or article fifteen-b of this chapter.

(b) Amount of tax. -- The general consumer sales and service tax imposed by this article shall be at the rate of 6¢ on the dollar six percent of the sales price of sales or services tangible personal property, digital products, digital code, custom software or taxable service purchased, excluding gasoline and special fuel sales, which remain taxable at the rate of 5¢ on the dollar of sales five percent: Provided, That beginning July 1, 2017, the general consumers sales and service tax rate shall be six and fifty hundredths percent of the sales price, excluding sales of gasoline and special fuel, which remain taxable at the rate of five percent as provided in section eighteen-b of this article, and sales of motor vehicles, which are taxable as provided in section three-c of this article.

(c) Calculation tax on fractional parts of a dollar until January 1, 2004. -- There shall be no tax on sales where the monetary consideration is 5¢ or less. The amount of the tax shall be computed as follows:

(1) On each sale, where the monetary consideration is from 6¢ to 16¢, both inclusive, 1¢.

(2) On each sale, where the monetary consideration is from 17¢ to 33¢, both inclusive, 2¢.

(3) On each sale, where the monetary consideration is from 34¢ to 50¢, both inclusive, 3¢.

(4) On each sale, where the monetary consideration is from 51¢ to 67¢, both inclusive, 4¢.

(5) On each sale, where the monetary consideration is from 68¢ to 84¢, both inclusive, 5¢.

(6) On each sale, where the monetary consideration is from 85¢ to $1, both inclusive, 6¢.

(7) If the sale price is in excess of $1, 6¢ on each whole dollar of sale price, and upon any fractional part of a dollar in excess of whole dollars as follows: 1¢ on the fractional part of the dollar if less than 17¢; 2¢ on the fractional part of the dollar if in excess of 16¢ but less than 34¢; 3¢ on the fractional part of the dollar if in excess of 33¢ but less than 51¢; 4¢ on the fractional part of the dollar if in excess of 50¢ but less than 68¢; 5¢ on the fractional part of the dollar if in excess of 67¢ but less than 85¢; and 6¢ on the fractional part of the dollar if in excess of 84¢. For example, the tax on sales from $1.01 to $1.16, both inclusive, 7¢; on sales from $1.17 to $1.33, both inclusive, 8¢; on sales from $1.34 to $1.50, both inclusive, 9¢; on sales from $1.51 to $1.67, both inclusive, 10¢; on sales from $1.68 to $1.84, both inclusive, 11¢ and on sales from $1.85 to $2, both inclusive, 12¢: Provided, That beginning January 1, 2004, tax due under this article shall be calculated as provided in subsection (d) of this subsection and this subsection (c) does not apply to sales made after December 31, 2003.

(d) (c) Calculation of tax on fractional parts of a dollar after December 31, 2003. - Beginning January 1, 2004, the The tax computation under subsection (b) of this section shall be carried to the third decimal place, and the tax rounded up to the next whole cent whenever the third decimal place is greater than four and rounded down to the lower whole cent whenever the third decimal place is four or less. The vendor may elect to compute the tax due on a transaction on a per item basis or on an invoice basis provided the method used is consistently used during the reporting period.

(e) (d) No aggregation of separate sales transactions, exception for coin-operated devices.- Separate sales, such as daily or weekly deliveries, shall not be aggregated for the purpose of computation of the tax even though the sales are aggregated in the billing or payment therefor. Notwithstanding any other provision of this article, coin-operated amusement and vending machine sales shall be aggregated for the purpose of computation of this tax.

(f) (e) Rate of tax on certain mobile homes. - Notwithstanding any provision of this article to the contrary, after December 31, 2003, the tax levied on sales of mobile homes to be used by the owner thereof as his or her principal year-round residence and dwelling shall be an amount equal to six percent of fifty percent of the sales price multiplied by the general rate of the consumers sales and service tax specified in this section.

(g) (f) Construction; custom software, digital goods and digital code. - After December 31, 2003, whenever Whenever the words ‘tangible personal property’ or ‘property’ appear in this article, the same shall also include the words ‘custom software,’ ‘digital products’ and ‘digital code.’

(h) (g) Computation of tax on sales of gasoline and special fuel. - The method of computation of tax provided in this section does not apply to sales of gasoline and special fuel.

(h) Reduction of general consumers sales and service tax rate. --  In the event that the calculations and measurements made by the Tax Commissioner under the provisions of paragraph (B), subdivision (1), subsection (e), section four-g, article twenty-one of this chapter effect the reduction of the tax rates sections as provided in subsection (d) of that section, then the Tax Commissioner shall make an additional determination as follows:

(1) The Tax Commissioner shall first measure the rolling average of cumulative collections of taxes imposed by this article and articles fifteen-a and twenty-one of this chapter that were deposited into the General Revenue Fund of the state through the end of that fiscal year and each of the four fiscal years immediately preceding that fiscal year.  The Commissioner shall also make a similar measurement of those collections for the five-year period immediately preceding that fiscal year.  If the application of the first measurement against the second measurement demonstrates an increase in those collections, then the Tax Commissioner shall determine the amount of that increase in dollars.  The Tax Commissioner shall then determine the anticipated cumulative fiscal cost to the state in dollars of (A) the further reduction in the tax rates imposed by section three of this article as provided in subsection (d), section four-g, article twenty-one of this chapter during the next ensuing calendar year; and (B) a reduction in the general consumers sales and service and use tax rates from 6.5% to 6.25%.

(2) If the cumulative fiscal cost to the state determined in subdivision (2) of this subsection does not exceed the increase in collections, all as measured and calculated by the Tax Commissioner under subdivision (1) of this subsection, then the general consumers sales and service and use tax rates are reduced from 6.5% to 6.25%, effective on and after January 1 of the year in which the final reduction in the tax rates specified in section four-g, article twenty-one of this chapter takes effect.”

            On the adoption of the amendment to the amendment, the yeas and nays were demanded, which demand was sustained.

            The yeas and nays having been ordered, they were taken (Roll No. 656), and there were--yeas 29, nays 60, absent and not voting 11, with the yeas and absent and not voting being as follows:

            Yeas: Baldwin, Bates, Boggs, Brewer, Byrd, Caputo, Diserio, Eldridge, E. Evans, Ferro, Fleischauer, Hamilton, Hartman, Hornbuckle, Lane, Longstreth, Love, Lovejoy, Miley, R. Miller, Moye, Pethtel, Pushkin, Pyles, Rowe, Sponaugle, Statler, Wagner and Williams.

            Absent and Not Voting: Ambler, Butler, Ellington, A. Evans, N. Foster, Householder, Iaquinta, C. Miller, Phillips, R. Romine and Summers.

            So, a majority of the members present and voting not having voted in the affirmative, the amendment to the amendment was rejected.

            The amendment offered by Delegates Sponaugle, Nelson and Shott was then adopted.

            There being no further amendments, the bill was ordered to third reading.

            The bill was then read a third time.

            The question being on the passage of the bill, the yeas and nays were taken (Roll No. 657), and there were--yeas 67, nays 22, absent and not voting 11, with the nays and absent and not voting being as follows:

            Nays: Baldwin, Blair, Criss, Dean, Eldridge, Fast, Folk, Gearheart, Hamrick, Hill, Howell, Isner, Kessinger, Marcum, Martin, McGeehan, Moore, Paynter, Sobonya, Thompson, Upson and Wilson.

            Absent and Not Voting: Ambler, Butler, Ellington, A. Evans, N. Foster, Householder, Iaquinta, C. Miller, Phillips, R. Romine and Summers.

            So, a majority of the members present and voting having voted in the affirmative, the Speaker declared the bill (S. B. 1017) passed.

            On motion of Delegates Sponaugle, Nelson and Shott, the title of the bill was amended to read as follows:

            S. B. 1017 – “A Bill to amend and reenact §11‑15‑2, §11‑15‑3, §11‑15‑9, §11‑15‑9b and §11‑15‑9h of the Code of West Virginia, 1931, as amended; to amend said code by adding thereto three new sections, designated §11‑15‑3d, §11‑15‑3e and §11‑15‑35; to amend and reenact §11‑15A‑2 and §11‑15A‑10 of said code; to amend and reenact §11‑21‑8a, §11‑21‑8e, §11‑21‑12 and §11‑21‑16 of said code; and to amend and reenact §11‑24‑23a and §11‑24‑23e of said code; all relating generally to the Tax Reform Act of 2017; defining terms; imposing sales and service tax and use tax on telecommunication services and ancillary telecommunication services as of specified date; imposing consumer sales and service tax and use tax on digital code and digital products as of specified date; eliminating exemption from consumers sales and service tax and use tax for certain memberships or services provided by health and fitness organizations; eliminating exemption from consumers sales and service tax and use tax for primary opinion research services; eliminating exemption from consumer sales and service tax and use tax for certain supplies and materials directly used and consumed in the business activity of communications; imposing a limit on amount of funds from consumer sales and service tax reimbursements, for materials acquired for second party use in state highway projects, that may be transferred to the State Road Fund; eliminating exemption from consumer sales and service tax and use tax for sale of electronic data processing services; providing the Tax Commissioner with rule‑making authority and emergency rule‑making authority related to changes in consumer sales and service tax; increasing amount of credit allowed against personal and corporation net income taxes for qualified building rehabilitation expenditures made after specified date; establishing limitations on carryback, carryforward, and allowable amount of credit for qualified building rehabilitation expenditures; providing that tax credit for qualified building rehabilitation expenditures will not be available to taxpayers in arrears of payment of certain taxes; providing the Tax Commissioner with rule‑making authority related to changes in credit for qualified building rehabilitation expenditures; exempting retirement income for military service from adjusted gross income for purposes of determining personal income tax liability as of specified date; exempting a percentage of social security benefits from adjusted gross income for purposes of determining personal income tax liability for taxpayers meeting certain income requirements for taxable year beginning on January, 1 2018; exempting all social security benefits from adjusted gross income for purposes of determining personal income tax liability for taxpayers meeting certain income requirements for taxable years beginning on and after January, 1 2019; increasing amount of the standard exemption from personal income tax to which taxpayers meeting certain income requirements are entitled, as of specified date; deleting obsolete language; and making technical corrections in various sections.”

            Delegate Cowles moved that the bill take effect from its passage.

            On this question, the yeas and nays were taken (Roll No. 658), and there were--yeas 76, nays 13, absent and not voting 11, with the nays and absent and not voting being as follows:

            Nays: Blair, Fast, Folk, Gearheart, Hill, Howell, Kessinger, Marcum, Martin, McGeehan, Paynter, Sobonya and Wilson.

            Absent and Not Voting: Ambler, Butler, Ellington, A. Evans, N. Foster, Householder, Iaquinta, C. Miller, Phillips, R. Romine and Summers.

            So, two thirds of the members elected to the House of Delegates having voted in the affirmative, the Speaker declared the bill (S. B. 1017) takes effect from its passage.

            Ordered, That the Clerk of the House communicate to the Senate the action of the House of Delegates and request concurrence therein.

Special Calendar

Third Reading

S. B. 1006, Increasing funding for State Road Fund; on third reading, coming up in regular order, with amendments pending, was reported by the Clerk.

            An amendment, recommended by the Committee on Finance, was reported by the Clerk and adopted, amending the bill on page three, section five, line two, following the words “on each gallon equivalent”, by striking out the colon and the words “Provided, That on and after July 1, 2017, the flat rate tax increases to $0.22 per invoiced gallon of motor fuel and, on alternative fuel, on each gallon equivalent” and inserting a comma.

            On page ten, section three-c, line seventy-two, following the words “of article”, by striking out the word “five” and inserting in lieu thereof the words “five five-p”.

            And,

            On page twenty-one, section four, beginning on line one hundred eleven, following the words “organization by the”, by striking out the words “senior services bureau existing under the provisions of article five” and inserting in lieu thereof the words “senior services bureau Bureau of Senior Services existing under the provisions of article five five-p”.

            Delegate Gearheart moved to amend the bill on page three, section five, line thirteen, after the word “section”, by striking out the remainder of the subdivision and inserting in lieu thereof a period.

On page five, section five, line forty-four, after the word “fuel”, by striking out the remainder of the sentence and inserting in lieu thereof a period.

And

On page five, section five, line forty-eight, after the word “year”, by striking out the remainder of the sentence inserting in lieu thereof a period.

            On the adoption of the amendment, Delegate Gearheart demanded the yeas and nays, which demand was sustained.

            The yeas and nays having been ordered, they were taken (Roll No. 659), and there were--yeas 31, nays 58, absent and not voting 11, with the yeas and absent and not voting being as follows:

            Yeas: Arvon, Barrett, Blair, Cooper, Dean, Espinosa, Fast, Folk, Frich, Gearheart, Hamrick, Harshbarger, Higginbotham, Hill, Howell, Kessinger, Marcum, Martin, McGeehan, Moore, Moye, O'Neal, Overington, Paynter, Rowan, Sobonya, Sponaugle, Thompson, Upson, Ward and Wilson.

            Absent and Not Voting: Ambler, Butler, Ellington, A. Evans, N. Foster, Householder, Iaquinta, C. Miller, Phillips, R. Romine and Summers.

            So, a majority of the members present and voting not having voted in the affirmative, the amendment was rejected.

                Delegate Gearheart moved to amend the bill on page three, section five, line thirteen, after the word “after”, by striking out the words “July 1, 2017” and inserting in lieu thereof “the first day of the month following the effective date of this section pursuant to subsection (e) of this section”.

On page five, section five, line forty-five, after the word “after”, by striking out the words “July 1, 2017” and inserting in lieu thereof “the first day of the month following the effective date of this section pursuant to subsection (e) of this section”.

On page five, section five, line forty-eight, after the word “That”, by inserting “on and after the first day of the month following the effective date of this section pursuant to subsection (e) of this section,”.

And,

On page seven, section five, line one hundred seven, by striking out “July 1, 2017” and inserting in lieu thereof “on the first day of the month following the proclamation by the Secretary of State declaring the ratification of the amendment to the Constitution of the State of West Virginia designated as the ‘Roads to Prosperity Amendment of 2017’, proposed in House Joint Resolution 6, adopted by the Legislature during the 2017 regular session.

            On the adoption of the amendment, Delegate Gearheart demanded the yeas and nays, which demand was sustained.

            The yeas and nays having been ordered, they were taken (Roll No. 660), and there were--yeas 42, nays 47, absent and not voting 11, with the yeas and absent and not voting being as follows:

            Yeas: Arvon, Barrett, Blair, Capito, Cooper, Dean, Espinosa, Fast, Folk, G. Foster, Frich, Gearheart, Hamrick, Hanshaw, Harshbarger, Higginbotham, Hill, Hollen, Howell, Kelly, Kessinger, Lewis, Lovejoy, Marcum, Martin, Maynard, McGeehan, Moore, Moye, O'Neal, Overington, Paynter, Rohrbach, Shott, Sobonya, Sponaugle, Storch, Thompson, Upson, Walters, Ward and Wilson.

            Absent and Not Voting: Ambler, Butler, Ellington, A. Evans, N. Foster, Householder, Iaquinta, C. Miller, Phillips, R. Romine and Summers.

            So, a majority of the members present and voting not having voted in the affirmative, the amendment was rejected.

            Delegate Longstreth asked and obtained unanimous consent to amend the bill on third reading.

            Delegate Longstreth moved to amend the bill on page thirty-four, section three, line five, by striking out “$50” and inserting in lieu thereof “$40”.

            On the adoption of the amendment, Delegate Longstreth demanded the yeas and nays, which demand was sustained.

            The yeas and nays having been ordered, they were taken (Roll No. 661), and there were--yeas 49, nays 40, absent and not voting 11, with the nays and absent and not voting being as follows:

            Nays: Speaker Armstead, Anderson, Atkinson, Baldwin, Bates, Blair, Boggs, Brewer, Byrd, Capito, Caputo, Cowles, Criss, Deem, E. Evans, Fleischauer, Hamilton, Hanshaw, Hicks, Isner, Lane, Lewis, Love, Miley, R. Miller, Nelson, Pethtel, Pyles, Queen, Robinson, Rodighiero, C. Romine, Rowan, Rowe, Shott, Statler, Walters, Westfall, White and Zatezalo.

            Absent and Not Voting: Ambler, Butler, Ellington, A. Evans, N. Foster, Householder, Iaquinta, C. Miller, Phillips, R. Romine and Summers.

            So, a majority of the members present and voting having voted in the affirmative, the amendment was adopted.

            The bill was read a third time.

            Delegates Hamrick and Overington requested to be excused from voting on the passage of S. B. 1006 under the provisions of House Rule 49.

The Speaker replied that any impact on the Delegates would be as members of a class of persons possibly to be affected by the passage of the bill, and refused to excuse the Members from voting.

            The question being on the passage of the bill, the yeas and nays were taken (Roll No. 662), and there were, including pairs--yeas 59, nays 32, absent and not voting 9, with the paired, nays and absent and not voting being as follows:

            Pursuant to House Rule 43, the following pairings were announced by the Clerk:

            Paired:

                        Yea:  Criss                  Nay:  Butler

                        Yea:     Iaquinta           Nay:  Paynter

            Nays: Arvon, Barrett, Blair, Cooper, Espinosa, Fast, Folk, G. Foster, Frich, Gearheart, Hamrick, Harshbarger, Higginbotham, Hill, Howell, Kessinger, Lynch, Martin, McGeehan, Moore, Moye, O'Neal, Overington, Robinson, Rodighiero, Sobonya, Sponaugle, Upson, Ward, Wilson.

            Absent and Not Voting: Ambler, Ellington, A. Evans, N. Foster, Householder, C. Miller, Phillips, R. Romine and Summers.

            So, a majority of the members present and voting having voted in the affirmative, the Speaker declared the bill (S. B. 1006) passed.

            An amendment to the title of the bill, recommended by the Committee on Finance, was reported by the Clerk and adopted, amending the title to read as follows:

S. B. 1006 – “A Bill to amend and reenact §11-14C-5 of the Code of West Virginia, 1931, as amended; to amend and reenact §11-15-3c and §11-15-18b of said code; to amend and reenact §17A-2-13 of said code; to amend and reenact §17A-3-4 of said code; to amend and reenact §17A-4-1 of said code; to amend and reenact §17A-4-10 of said code as contained in Chapter 152, Acts of the Legislature, Regular Session, 2017; to amend and reenact §17A-4A-10 of said code; to amend and reenact §17A-7-2 of said code; to amend and reenact §17A-10-3, §17A-10-10 and §17A-10-11 of said code; to amend said code by adding thereto a new section, designated §17A-10-3c; to amend and reenact §17B-2-1, §17B-2-3a, §17B-2-5, §17B-2-6, §17B-2-8 and §17B-2-11 of said code; to amend and reenact §17C-5A-2a of said code; and to amend and reenact §17D-2-2 of said code, all relating generally to increasing the funding for the State Road Fund; increasing the minimum average wholesale price of motor fuels and minimum tax for purposes of the five percent variable component of motor fuel excise tax as of specified date; increasing the rate of consumers sales and service tax on sales of motor vehicles as of a specified date; deleting superfluous language relating to floorstocks; increasing Division of Motor Vehicles administrative fees, including increasing fees for various documents, records, registrations, certificates, titles, liens, releases, transfers, cards, stickers, decals, licenses and plates; requiring payment of certain fee for each attempt at the written and road skills test; allowing the Division of Motor Vehicles to adjust fees every five years on September 1 based on the U. S. Department of Labor, Bureau of Labor Statistics most current Consumer Price Index; limiting increase in fees to ten percent; imposing annual registration fee for certain alternative fuel vehicles; correcting cross-references and agency title; and specifying effective dates.”

            Delegate Cowles moved that the bill take effect from its passage.

            On this question, the yeas and nays were taken (Roll No. 663), and there were--yeas 78, nays 11, absent and not voting 11, with the nays and absent and not voting being as follows:

            Nays: Barrett, Folk, Gearheart, Hill, Kessinger, Marcum, Martin, McGeehan, Paynter, Upson and Wilson.

            Absent and Not Voting: Ambler, Butler, Ellington, A. Evans, N. Foster, Householder, Iaquinta, C. Miller, Phillips, R. Romine and Summers.

            So, two thirds of the members elected to the House of Delegates having voted in the affirmative, the Speaker declared the bill (S. B. 1006) takes effect from its passage.

            Ordered, That the Clerk of the House communicate to the Senate the action of the House of Delegates and request concurrence therein.

            At 2:23 p.m., on motion of Delegate Cowles, the House of Delegates recessed until 4:00 p.m.

* * * * * * * *

Afternoon Session

* * * * * * * *

            The House of Delegates was called to order by the Honorable Tim Armstead, Speaker.

            Delegate Cowles asked and obtained unanimous consent that, for the remainder of the Session, members of Conference Committees be permitted to vote on any question or issue before the House which they have missed as a direct result of their duties on Conference Committees, provided that such members notify the Clerk of the House in writing as to how they wish to vote, before the daily Journal is published, and that any such vote will not change the outcome of any question.

Special Calendar

-continued-

Second Reading

Com. Sub. for S. B. 1011, Selling Hopemont Hospital; on second reading, coming up in regular order, was read a second time.

            An amendment, recommended by the Committee on Finance, was reported by the Clerk and adopted, amending the bill on page one, line one, by striking out the section designation “§9-5-26” and inserting in lieu thereof the section designation “§9-5-25”.

On page one, line one, by striking out the word “shall” and inserting in lieu thereof the word, “may”;

On page one, line eleven, by striking out the word “If” and inserting in lieu thereof the word “When”.

And,

            On page one, by striking out the enacting section and inserting in lieu thereof the following:

            “That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §9-5-25, to read as follows” and a colon.

            Delegate Cowles moved that the constitutional rule requiring the bill to be fully and distinctly read on three different days be dispensed with.

            On this question, the yeas and nays were taken (Roll No. 664), and there were--yeas 77, nays 8, absent and not voting 15, with the nays and absent and nototing being as follows:

            Nays: Caputo, Diserio, Eldridge, Fluharty, Lewis, Moye, Pushkin and Pyles.

            Absent and Not Voting: Ambler, Arvon, Butler, Ellington, A. Evans, Fleischauer, N. Foster, Hanshaw, Householder, Iaquinta, C. Miller, Phillips, R. Romine, Shott and Summers.

            So, four fifths of the members present having voted in the affirmative, the constitutional rule was dispensed with.

            The bill was then ordered to third reading.

            The bill was then read a third time and put upon its passage.

            The question being on the passage of the bill, the yeas and nays were taken (Roll No. 665), and there were, including pairs--yeas 51, nays 37, absent and not voting 12, with the paired, nays and absent and not voting being as follows:

            Pursuant to House Rule 43, the following pairing was filed and announced by the Clerk:

            Paired:

                        Yea:     Sobonya          Nay:    Iaquinta

            Nays: Boggs, Brewer, Byrd, Canestraro, Caputo, Dean, Diserio, Eldridge, Ferro, Fleischauer, Fluharty, Hamilton, Hartman, Hornbuckle, Isner, Lewis, Longstreth, Love, Lovejoy, Lynch, Marcum, Martin, R. Miller, Moye, Pethtel, Pushkin, Pyles, Rodighiero, Rowan, Rowe, Sponaugle, Thompson, Wagner, Ward, White and Williams.

            Absent and Not Voting: Ambler, Arvon, Butler, Ellington, A. Evans, Folk, N. Foster, Householder, C. Miller, Phillips, R. Romine and Summers.

            So, a majority of the members present and voting having voted in the affirmative, the Speaker declared the bill (Com. Sub. for S. B. 1011) passed.

            An amendment to the title of the bill, recommended by the Committee on Finance, was reported by the Clerk and adopted, amending the title to read as follows:

Com. Sub. for S. B. 1011 – “A Bill to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §9-5-25, relating to the selling of a certain state-owned health care facility and appurtenances by the Secretary of the Department of Health and Human Resources; ensuring the transfer of existing patients; allowing the Secretary to determine need for a new facility; setting forth requirements for new facility; providing for continuation of licenses of existing beds; exempting certain laws; creating a fund; implementing a benefits package for employees; defining terms; and providing for statutory construction.”

            Delegate Cowles moved that the bill take effect from its passage.

            On this question, the yeas and nays were taken (Roll No. 666), and there were--yeas 70, nays 18, absent and not voting 12, with the nays and absent and not voting being as follows:

            Nays: Brewer, Caputo, Diserio, Ferro, Fleischauer, Isner, Longstreth, Lovejoy, Marcum, Martin, Moye, Pushkin, Rodighiero, Sponaugle, Thompson, Wagner, Ward and Williams.

            Absent and Not Voting: Ambler, Arvon, Butler, Ellington, A. Evans, N. Foster, Householder, Iaquinta, C. Miller, Phillips, R. Romine and Summers.

            So, two thirds of the members elected to the House of Delegates having voted in the affirmative, the Speaker declared the bill (Com. Sub. for S. B. 1011) takes effect from its passage.

            Ordered, That the Clerk of the House communicate to the Senate the action of the House of Delegates and request concurrence therein.

Com. Sub. for H. B. 113, Relating to the sale of Jackie Withrow Hospital by the DHHR; on second reading, coming up in regular order, was read a second time and ordered to engrossment and third reading.

            Delegate Cowles moved that the constitutional rule requiring the bill to be fully and distinctly read on three different days be dispensed with.

            On this question, the yeas and nays were taken (Roll No. 667), and there were--yeas 84, nays 4, absent and not voting 12, with the nays and absent and not voting being as follows:

            Nays: Fleischauer, Love, Moye and Pushkin.

            Absent and Not Voting: Ambler, Arvon, Butler, Ellington, A. Evans, N. Foster, Householder, Iaquinta, C. Miller, Phillips, R. Romine and Summers.

            So, four fifths of the members present having voted in the affirmative, the constitutional rule was dispensed with.

            Having been engrossed, the bill was read a third time and put upon its passage.

            The question being on the passage of the bill, the yeas and nays were taken (Roll No. 668), and there were including pairs--yeas 53, nays 34, absent and not voting 13, with the paired, nays and absent and not voting being as follows:

            Pursuant to House Rule 43, the following pairing was filed and announced by the Clerk.

            Paired:

                        Yea:     Barrett             Nay:    Rowe

            Nays: Bates, Boggs, Brewer, Canestraro, Caputo, Dean, Diserio, Eldridge, E. Evans, Ferro, Fleischauer, Fluharty, Hamilton, Hartman, Hornbuckle, Isner, Lewis, Longstreth, Love, Lovejoy, Martin, Moye, O'Neal, Pethtel, Pushkin, Pyles, Rodighiero, Sponaugle, Sypolt, Thompson, Ward, White, Williams.

            Absent and Not Voting: Ambler, Arvon, Butler, Deem, Ellington, A. Evans, N. Foster, Householder, Iaquinta, C. Miller, Phillips, R. Romine and Summers.

            So, a majority of the members present and voting having voted in the affirmative, the Speaker declared the bill (Com. Sub. for H. B. 113) passed.

            Delegate Cowles moved that the bill take effect from its passage.

            On this question, the yeas and nays were taken (Roll No. 669), and there were--yeas 69, nays 17, absent and not voting 14, with the nays and absent and not voting being as follows:

            Nays: Brewer, Canestraro, Caputo, Diserio, Ferro, Fleischauer, Isner, Longstreth, Lovejoy, Marcum, Moye, Pushkin, Pyles, Sponaugle, Thompson, Ward and Williams.

            Absent and Not Voting: Ambler, Arvon, Butler, Deem, Ellington, A. Evans, N. Foster, Householder, Iaquinta, C. Miller, Phillips, R. Romine, Rowe and Summers.

            So, two thirds of the members elected to the House of Delegates having voted in the affirmative, the Speaker declared the bill (Com. Sub. for H. B. 113) takes effect from its passage.

            Ordered, That the Clerk of the House communicate to the Senate the action of the House of Delegates and request concurrence therein.

            At 5:33 p.m., on motion of Delegate Cowles, the House of Delegates recessed until 7:30 p.m.

* * * * * * * *

Evening Session

* * * * * * * *

-continued-

            The House of Delegates was called to order by the Honorable Tim Armstead, Speaker.

Messages from the Senate

            A message from the Senate, by

            The Clerk of the Senate, announced that the Senate had passed, without amendment, and changed the effective date, to take effect ninety days from passage, a bill of the House of Delegates as follows:

            Com. Sub. for H. B. 113, Relating to the sale of Jackie Withrow Hospital by the DHHR.

            A message from the Senate, by

            The Clerk of the Senate, announced concurrence by the Senate in the amendment of the House of Delegates, with further amendment, and the passage, as amended, to take effect from passage, of

            S. B. 1013, Budget Bill.

            Delegate Cowles moved that the House concur in the following amendment of the bill by the Senate:

            On page one, by striking out everything after the enacting clause and inserting in lieu thereof the following:

TITLE I – GENERAL PROVISIONS.


            Section 1. General policy. – The purpose of this bill is to appropriate money necessary for the economical and efficient discharge of the duties and responsibilities of the state and its agencies during the fiscal year 2018.


            Sec. 2. Definitions. — For the purpose of this bill:

            “Governor” shall mean the Governor of the State of West Virginia.

            “Code” shall mean the Code of West Virginia, one thousand nine hundred thirty-one, as amended.

            “Spending unit” shall mean the department, bureau, division, office, board, commission, agency or institution to which an appropriation is made.

            The “fiscal year 2018” shall mean the period from July 1, 2017, through June 30, 2018.

            “General revenue fund” shall mean the general operating fund of the state and includes all moneys received or collected by the state except as provided in W.Va. Code §12-2-2 or as otherwise provided.

            “Special revenue funds” shall mean specific revenue sources which by legislative enactments are not required to be accounted for as general revenue, including federal funds.

            “From collections” shall mean that part of the total appropriation which must be collected by the spending unit to be available for expenditure. If the authorized amount of collections is not collected, the total appropriation for the spending unit shall be reduced automatically by the amount of the deficiency in the collections. If the amount collected exceeds the amount designated “from collections,” the excess shall be set aside in a special surplus fund and may be expended for the purpose of the spending unit as provided by Article 2, Chapter 11B of the Code.


            Sec. 3. Classification of appropriations. — An appropriation for:

            “Personal services” shall mean salaries, wages and other compensation paid to full-time, part-time and temporary employees of the spending unit but shall not include fees or contractual payments paid to consultants or to independent contractors engaged by the spending unit. “Personal services” shall include “annual increment” for “eligible employees” and shall be disbursed only in accordance with Article 5, Chapter 5 of the Code.

            Unless otherwise specified, appropriations for “personal services” shall include salaries of heads of spending units.

            “Employee benefits” shall mean social security matching, workers’ compensation, unemployment compensation, pension and retirement contributions, public employees insurance matching, personnel fees or any other benefit normally paid by the employer as a direct cost of employment. Should the appropriation be insufficient to cover such costs, the remainder of such cost shall be paid by each spending unit from its “unclassified” appropriation, or its “current expenses” appropriation or other appropriate appropriation. Each spending unit is hereby authorized and required to make such payments in accordance with the provisions of Article 2, Chapter 11B of the Code.

            Each spending unit shall be responsible for all contributions, payments or other costs related to coverage and claims of its employees for unemployment compensation and workers compensation. Such expenditures shall be considered an employee benefit.

            “BRIM Premiums” shall mean the amount charged as consideration for insurance protection and includes the present value of projected losses and administrative expenses. Premiums are assessed for coverages, as defined in the applicable policies, for claims arising from, inter alia, general liability, wrongful acts, property, professional liability and automobile exposures.

            Should the appropriation for “BRIM Premium” be insufficient to cover such cost, the remainder of such costs shall be paid by each spending unit from its “unclassified” appropriation, its “current expenses” appropriation or any other appropriate appropriation to the Board of Risk and Insurance Management. Each spending unit is hereby authorized and required to make such payments. If there is no appropriation for “BRIM Premium” such costs shall be paid by each spending unit from its “current expenses” appropriation, “unclassified” appropriation or other appropriate appropriation.

            West Virginia Council for Community and Technical College Education and Higher Education Policy Commission entities operating with special revenue funds and/or federal funds shall pay their proportionate share of the Board of Risk and Insurance Management total insurance premium cost for their respective institutions.

            “Current expenses” shall mean operating costs other than personal services and shall not include equipment, repairs and alterations, buildings or lands. Each spending unit shall be responsible for and charged monthly for all postage meter service and shall reimburse the appropriate revolving fund monthly for all such amounts. Such expenditures shall be considered a current expense.

            “Equipment” shall mean equipment items which have an appreciable and calculable period of usefulness in excess of one year.

            “Repairs and alterations” shall mean routine maintenance and repairs to structures and minor improvements to property which do not increase the capital assets.

            “Buildings” shall include new construction and major alteration of existing structures and the improvement of lands and shall include shelter, support, storage, protection or the improvement of a natural condition.

            “Lands” shall mean the purchase of real property or interest in real property.

            “Capital outlay” shall mean and include buildings, lands or buildings and lands, with such category or item of appropriation to remain in effect as provided by W.Va. Code §12-3-12.

            From appropriations made to the spending units of state government, upon approval of the Governor there may be transferred to a special account an amount sufficient to match federal funds under any federal act.

            Appropriations classified in any of the above categories shall be expended only for the purposes as defined above and only for the spending units herein designated: Provided, That the secretary of each department shall have the authority to transfer within the department those general revenue funds appropriated to the various agencies of the department: Provided, however, That no more than five percent of the general revenue funds appropriated to any one agency or board may be transferred to other agencies or boards within the department: and no funds may be transferred to a “personal services and employee benefits” appropriation unless the source funds are also wholly from a “personal services and employee benefits” line, or unless the source funds are from another appropriation that has exclusively funded employment expenses for at least twelve consecutive months prior to the time of transfer and the position(s) supported by the transferred funds are also permanently transferred to the receiving agency or board within the department: Provided further, That the secretary of each department and the director, commissioner, executive secretary, superintendent, chairman or any other agency head not governed by a departmental secretary as established by Chapter 5F of the Code shall have the authority to transfer funds appropriated to “personal services and employee benefits,” “current expenses,” “repairs and alterations,” “equipment,” “other assets,” “land,” and “buildings” to other appropriations within the same account and no funds from other appropriations shall be transferred to the “personal services and employee benefits” or the “unclassified” appropriation: And provided further, That no authority exists hereunder to transfer funds into appropriations to which no funds are legislatively appropriated: And provided further, That if the Legislature by subsequent enactment consolidates agencies, boards or functions, the secretary or other appropriate agency head may transfer the funds formerly appropriated to such agency, board or function in order to implement such consolidation. No funds may be transferred from a Special Revenue Account, dedicated account, capital expenditure account or any other account or fund specifically exempted by the Legislature from transfer, except that the use of the appropriations from the State Road Fund for the office of the Secretary of the Department of Transportation is not a use other than the purpose for which such funds were dedicated and is permitted.

            Appropriations otherwise classified shall be expended only where the distribution of expenditures for different purposes cannot well be determined in advance or it is necessary or desirable to permit the spending unit the freedom to spend an appropriation for more than one of the above classifications.


            Sec. 4. Method of expenditure. — Money appropriated by this bill, unless otherwise specifically directed, shall be appropriated and expended according to the provisions of Article 3, Chapter 12 of the Code or according to any law detailing a procedure specifically limiting that article.


            Sec. 5. Maximum expenditures. No authority or requirement of law shall be interpreted as requiring or permitting an expenditure in excess of the appropriations set out in this bill.



TITLE II – APPROPRIATIONS.


ORDER OF SECTIONS

SECTION 1.           Appropriations from general revenue.

SECTION 2.           Appropriations from state road fund.

SECTION 3.           Appropriations from other funds.

SECTION 4.           Appropriations from lottery net profits.

SECTION 5.           Appropriations from state excess lottery revenue.

SECTION 6.           Appropriations of federal funds.

SECTION 7.           Appropriations from federal block grants.

SECTION 8.           Awards for claims against the state.

SECTION 9.           Appropriations from general revenue surplus accrued.

SECTION 10.         Appropriations from lottery net profits surplus accrued.

SECTION 11.         Appropriations from state excess lottery revenue surplus accrued.

SECTION 12.         Special revenue appropriations.

SECTION 13.         State improvement fund appropriations.

SECTION 14.         Specific funds and collection accounts.

SECTION 15.         Appropriations for refunding erroneous payment.

SECTION 16.         Sinking fund deficiencies.

SECTION 17.         Appropriations for local governments.

SECTION 18.         Total appropriations.

SECTION 19.         General school fund.


            Section 1. Appropriations from general revenue. – From the State Fund, General Revenue, there are hereby appropriated conditionally upon the fulfillment of the provisions set forth in Article 2, Chapter 11B the following amounts, as itemized, for expenditure during the fiscal year 2018.


LEGISLATIVE

                                                                                                         1 - Senate

Fund 0165 FY 2018 Org 2100

                                                                                                                                         General

                                                                                                            Appro-                Revenue

                                                                                                            priation                   Fund


Compensation of Members (R).................................................        00300            $               1,010,000

Compensation and Per Diem of Officers

     and Employees (R)...............................................................        00500                             4,011,332

Current Expenses and Contingent Fund (R).............................        02100                                276,392

Repairs and Alterations (R).......................................................        06400                                  50,000

Computer Supplies (R)..............................................................        10100                                  20,000

Computer Systems (R)..............................................................        10200                                  60,000

Printing Blue Book (R)...............................................................        10300                                125,000

Expenses of Members (R).........................................................        39900                                370,000

BRIM Premium (R)....................................................................        91300                                  29,482

     Total.......................................................................................                              $               5,952,206

            The appropriations for the Senate for the fiscal year 2017 are to remain in full force and effect and are hereby reappropriated to June 30, 2018; Provided that on July 1, 2017, the following reappropriated funds and amounts be transferred to the Division of Human Services - Medical Services Trust Fund, fund 5185:  Fund 0165, fiscal year 2012, appropriation 00500, Compensation and Per Diem of Officers and Employees, $2,855,443.90; fund 0165, fiscal year 2012, appropriation 39900, Expenses of Members, $2,846,352.39; fund 0165, fiscal year 2012, appropriation 10200, Computer Systems, $2,475,425.32; fund 0165, fiscal year 2012, appropriation 00300, Compensation of Members, $1,994,589.96; fund 0165, fiscal year 2012, appropriation 01000, Employee Benefits, $1,075,030.30; fund 0165, fiscal year 2012, appropriation 06400, Repairs and Alterations, $752,131.08; and fund 0165, fiscal year 2012, appropriation 02100, Current Expenses and Contingent Fund, $98,653.36. Any balances so reappropriated may be transferred and credited to the fiscal year 2017 accounts.

     Upon the written request of the Clerk of the Senate, the Auditor shall transfer amounts between items of the total appropriation in order to protect or increase the efficiency of the service.

            The Clerk of the Senate, with the approval of the President, is authorized to draw his or her requisitions upon the Auditor, payable out of the Current Expenses and Contingent Fund of the Senate, for any bills for supplies and services that may have been incurred by the Senate and not included in the appropriation bill, for supplies and services incurred in preparation for the opening, the conduct of the business and after adjournment of any regular or extraordinary session, and for the necessary operation of the Senate offices, the requisitions for which are to be accompanied by bills to be filed with the Auditor.

            The Clerk of the Senate, with the approval of the President, or the President of the Senate shall have authority to employ such staff personnel during any session of the Legislature as shall be needed in addition to staff personnel authorized by the Senate resolution adopted during any such session. The Clerk of the Senate, with the approval of the President, or the President of the Senate shall have authority to employ such staff personnel between sessions of the Legislature as shall be needed, the compensation of all staff personnel during and between sessions of the Legislature, notwithstanding any such Senate resolution, to be fixed by the President of the Senate. The Clerk is hereby authorized to draw his or her requisitions upon the Auditor for the payment of all such staff personnel for such services, payable out of the appropriation for Compensation and Per Diem of Officers and Employees or Current Expenses and Contingent Fund of the Senate.

            For duties imposed by law and by the Senate, the Clerk of the Senate shall be paid a monthly salary as provided by the Senate resolution, unless increased between sessions under the authority of the President, payable out of the appropriation for Compensation and Per Diem of Officers and Employees or Current Expenses and Contingent Fund of the Senate.

            The distribution of the blue book shall be by the office of the Clerk of the Senate and shall include 75 copies for each member of the Legislature and two copies for each classified and approved high school and junior high or middle school and one copy for each elementary school within the state.

            Included in the above appropriation for Senate (fund 0165, appropriation 02100), an amount not less than $5,000 is to be used for the West Virginia Academy of Family Physicians - Doc of the Day Program.


                                                                                           2 - House of Delegates

Fund 0170 FY 2018 Org 2200


Compensation of Members (R).................................................        00300            $               3,000,000

Compensation and Per Diem of Officers

     and Employees (R)...............................................................        00500                                575,000

Current Expenses and Contingent Fund (R).............................        02100                             3,929,031

Expenses of Members (R).........................................................        39900                             1,350,000

BRIM Premium (R)....................................................................        91300                                  50,000

     Total.......................................................................................                              $               8,904,031

            The appropriations for the House of Delegates for the fiscal year 2017 are to remain in full force and effect and are hereby reappropriated to June 30, 2018.  Any balances so reappropriated may be transferred and credited to the fiscal year 2017 accounts.

            Upon the written request of the Clerk of the House of Delegates, the Auditor shall transfer amounts between items of the total appropriation in order to protect or increase the efficiency of the service.

            The Clerk of the House of Delegates, with the approval of the Speaker, is authorized to draw his or her requisitions upon the Auditor, payable out of the Current Expenses and Contingent Fund of the House of Delegates, for any bills for supplies and services that may have been incurred by the House of Delegates and not included in the appropriation bill, for bills for services and supplies incurred in preparation for the opening of the session and after adjournment, and for the necessary operation of the House of Delegates’ offices, the requisitions for which are to be accompanied by bills to be filed with the Auditor.

            The Speaker of the House of Delegates, upon approval of the House committee on rules, shall have authority to employ such staff personnel during and between sessions of the Legislature as shall be needed, in addition to personnel designated in the House resolution, and the compensation of all personnel shall be as fixed in such House resolution for the session, or fixed by the Speaker, with the approval of the House committee on rules, during and between sessions of the Legislature, notwithstanding such House resolution. The Clerk of the House of Delegates is hereby authorized to draw requisitions upon the Auditor for such services, payable out of the appropriation for the Compensation and Per Diem of Officers and Employees or Current Expenses and Contingent Fund of the House of Delegates.

            For duties imposed by law and by the House of Delegates, including salary allowed by law as keeper of the rolls, the Clerk of the House of Delegates shall be paid a monthly salary as provided in the House resolution, unless increased between sessions under the authority of the Speaker, with the approval of the House committee on rules, and payable out of the appropriation for Compensation and Per Diem of Officers and Employees or Current Expenses and Contingent Fund of the House of Delegates.

            Included in the above appropriation for House of Delegates (fund 0170, appropriation 02100), an amount not less than $5,000 is to be used for the West Virginia Academy of Family Physicians - Doc of the Day Program.


                                                                                                3 - Joint Expenses

(WV Code Chapter 4)

Fund 0175 FY 2018 Org 2300


Joint Committee on Government and Finance (R)....................        10400            $               5,725,138

Legislative Printing (R)...............................................................        10500                                760,000

Legislative Rule-Making Review Committee (R).......................        10600                                147,250

Legislative Computer System (R)..............................................        10700                             1,447,500

BRIM Premium (R)....................................................................        91300                                  60,569

     Total.......................................................................................                              $               8,140,457

            The appropriations for the Joint Expenses for the fiscal year 2017 are to remain in full force and effect and are hereby reappropriated to June 30, 2018. Any balances reappropriated may be transferred and credited to the fiscal year 2017 accounts.

            Upon the written request of the Clerk of the Senate, with the approval of the President of the Senate, and the Clerk of the House of Delegates, with the approval of the Speaker of the House of Delegates, and a copy to the Legislative Auditor, the Auditor shall transfer amounts between items of the total appropriation in order to protect or increase the efficiency of the service.


JUDICIAL

                                                                                              4 - Supreme Court –

General Judicial

Fund 0180 FY 2018 Org 2400


Personal Services and Employee Benefits (R).........................        00100            $           101,924,358

Children’s Protection Act (R).....................................................        09000                             3,000,000

Current Expenses (R)................................................................        13000                           32,274,266

Repairs and Alterations (R).......................................................        06400                                636,450

Equipment (R)............................................................................        07000                             1,800,000

Judges’ Retirement System (R).................................................        11000                                900,000

Buildings (R)..............................................................................        25800                                100,000

Other Assets (R)........................................................................        69000                                500,000

BRIM Premium (R)....................................................................        91300                                624,596

     Total.......................................................................................                              $           141,759,670

            The appropriations to the Supreme Court of Appeals for the fiscal years 2016 and 2017 are to remain in full force and effect and are hereby reappropriated to June 30, 2018. Any balances so reappropriated may be transferred and credited to the fiscal year 2017 accounts.

            This fund shall be administered by the Administrative Director of the Supreme Court of Appeals, who shall draw requisitions for warrants in payment in the form of payrolls, making deductions there from as required by law for taxes and other items.

            The appropriation for the Judges’ Retirement System (fund 0180, appropriation 11000) is to be transferred to the Consolidated Public Retirement Board, in accordance with the law relating thereto, upon requisition of the Administrative Director of the Supreme Court of Appeals.


EXECUTIVE

                                                                                              5 - Governor’s Office

(WV Code Chapter 5)

Fund 0101 FY 2018 Org 0100


Personal Services and Employee Benefits...............................        00100            $               3,098,903

Current Expenses (R)................................................................        13000                                571,648

Repairs and Alterations..............................................................        06400                                    2,000

National Governors Association.................................................        12300                                  60,700

Herbert Henderson Office of Minority Affairs............................        13400                                146,726

BRIM Premium..........................................................................        91300                                169,079

     Total.......................................................................................                              $               4,049,056

            Any unexpended balances remaining in the appropriations for Unclassified (fund 0101, appropriation 09900), and Current Expenses (fund 0101, appropriation 13000) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018.

            Included in the above appropriation to Personal Services and Employee Benefits (fund 0101, appropriation 00100), is $150,000 for the Salary of the Governor.

            The above appropriation for Herbert Henderson Office of Minority Affairs (fund 0101, appropriation 13400) shall be transferred to the Minority Affairs Fund (fund 1058).


                                                                                            6 - Governor’s Office –

Custodial Fund

(WV Code Chapter 5)

Fund 0102 FY 2018 Org 0100


Personal Services and Employee Benefits...............................        00100            $                  351,089

Current Expenses (R)................................................................        13000                                182,708

Repairs and Alterations..............................................................        06400                                    5,000

     Total.......................................................................................                              $                  538,797

            Any unexpended balance remaining in the appropriation for Current Expenses (fund 0102, appropriation 13000) at the close of the fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0102, fiscal year 2017, appropriation 13000 ($20,000) which shall expire June 30, 2017.

            Appropriations are to be used for current general expenses, including compensation of employees, household maintenance, cost of official functions and additional household expenses occasioned by such official functions.


                                                                                            7 - Governor’s Office –

Civil Contingent Fund

(WV Code Chapter 5)

Fund 0105 FY 2018 Org 0100


            Any unexpended balances remaining in the appropriations for Business and Economic Development Stimulus – Surplus (fund 0105, appropriation 08400), Civil Contingent Fund – Total (fund 0105, appropriation 11400), 2012 Natural Disasters – Surplus (fund 0105, appropriation 13500), Civil Contingent Fund – Total – Surplus (fund 0105, appropriation 23800), Civil Contingent Fund – Surplus (fund 0105, appropriation 26300), Business and Economic Development Stimulus (fund 0105, appropriation 58600), Civil Contingent Fund (fund 0105, appropriation 61400), and Natural Disasters – Surplus (fund 0105, appropriation 76400) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year.

            From this fund there may be expended, at the discretion of the Governor, an amount not to exceed $1,000 as West Virginia’s contribution to the interstate oil compact commission.

            The above fund is intended to provide contingency funding for accidental, unanticipated, emergency or unplanned events which may occur during the fiscal year and is not to be expended for the normal day-to-day operations of the Governor’s Office.


                                                                                              8 - Auditor’s Office –

General Administration

(WV Code Chapter 12)

Fund 0116 FY 2018 Org 1200


Personal Services and Employee Benefits...............................        00100            $               2,620,288

Current Expenses (R)................................................................        13000                                  10,622

BRIM Premium..........................................................................        91300                                  11,287

     Total.......................................................................................                              $               2,642,197

            Any unexpended balance remaining in the appropriation for Current Expenses (fund 0116, appropriation 13000) at the close of the fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018.

            Included in the above appropriation to Personal Services and Employee Benefits (fund 0116, appropriation 00100), is $95,000 for the Salary of the Auditor.


                                                                                             9 - Treasurer’s Office

(WV Code Chapter 12)

Fund 0126 FY 2018 Org 1300


Personal Services and Employee Benefits...............................        00100            $               2,424,551

Unclassified................................................................................        09900                                  30,963

Current Expenses (R)................................................................        13000                                472,377

Abandoned Property Program...................................................        11800                                  41,794

Other Assets...............................................................................        69000                                  10,000

ABLE Program...........................................................................        69201                                150,000

BRIM Premium..........................................................................        91300                                  54,409

     Total.......................................................................................                              $               3,184,094

            Any unexpended balances remaining in the appropriation for Current Expenses (fund 0126, appropriation 13000) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018.

            Included in the above appropriation to Personal Services and Employee Benefits (fund 0126, appropriation 00100), is $95,000 for the Salary of the Treasurer.


                                                                                   10 - Department of Agriculture

(WV Code Chapter 19)

Fund 0131 FY 2018 Org 1400


Personal Services and Employee Benefits...............................        00100            $               5,105,550

Animal Identification Program....................................................        03900                                121,528

State Farm Museum..................................................................        05500                                  87,759

Current Expenses (R)................................................................        13000                                135,155

Gypsy Moth Program (R)...........................................................        11900                                917,769

Huntington Farmers Market.......................................................        12800                                  37,142

Black Fly Control........................................................................        13700                                450,434

Donated Foods Program...........................................................        36300                                  45,000

Predator Control (R)...................................................................        47000                                176,400

Logan Farmers Market..............................................................        50100                                  40,988

Bee Research............................................................................        69100                                  65,470

Charleston Farmers Market.......................................................        74600                                  71,429

Microbiology Program................................................................        78500                                  97,126

Moorefield Agriculture Center....................................................        78600                                905,605

Chesapeake Bay Watershed.....................................................        83000                                102,023

Livestock Care Standards Board...............................................        84300                                    8,820

BRIM Premium..........................................................................        91300                                129,818

State FFA-FHA Camp and Conference Center.........................        94101                                586,215

Threat Preparedness..................................................................        94200                                  68,987

WV Food Banks.........................................................................        96900                                126,000

Senior’s Farmers’ Market Nutrition Coupon Program...............        97000                                  55,840

     Total.......................................................................................                              $               9,335,058

            Any unexpended balances remaining in the appropriations for Unclassified – Surplus (fund 0131, appropriation 09700), Gypsy Moth Program (fund 0131, appropriation 11900), Current Expenses (fund 0131, appropriation 13000), Predator Control (fund 0131, appropriation 47000), and Agricultural Disaster and Mitigation Needs – Surplus (fund 0131, appropriation 85000) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0131, fiscal year 2017, appropriation 11900 ($18,859), fund 0131, fiscal year 2017, appropriation 13000 ($19,343), and fund 0131, fiscal year 2017, appropriation 47000 ($3,600) which shall expire on June 30, 2017.

            Included in the above appropriation to Personal Services and Employee Benefits (fund 0131, appropriation 00100), is $95,000 for the Salary of the Commissioner.

            The above appropriation for Predator Control (fund 0131, appropriation 47000) is to be made available to the United States Department of Agriculture, Wildlife Services to administer the Predator Control Program.

            A portion of the Current Expenses appropriation may be transferred to a special revenue fund for the purpose of matching federal funds for marketing and development activities.

            From the above appropriation for WV Food Banks (fund 0131, appropriation 96900), $20,000 is for House of Hope and the remainder of the appropriation shall be allocated to the Huntington Food Bank and the Mountaineer Food Bank in Braxton County.


                                                                        11 - West Virginia Conservation Agency

(WV Code Chapter 19)

Fund 0132 FY 2018 Org 1400


Personal Services and Employee Benefits...............................        00100            $                  725,163

Unclassified (R)..........................................................................        09900                                  77,808

Current Expenses (R)................................................................        13000                                316,049

Soil Conservation Projects (R)..................................................        12000                             6,536,679

BRIM Premium..........................................................................        91300                                  30,213

     Total.......................................................................................                              $               7,685,912

            Any unexpended balances remaining in the appropriations for Unclassified (fund 0132, appropriation 09900), Soil Conservation Projects (fund 0132, appropriation 12000), and Current Expenses (fund 0132, appropriation 13000) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0132, fiscal year 2017, appropriation 12000 ($157,439) which shall expire on June 30, 2017.


                                                                                 12 - Department of Agriculture –

Meat Inspection Fund

(WV Code Chapter 19)

Fund 0135 FY 2018 Org 1400


Personal Services and Employee Benefits...............................        00100            $                  620,127

Unclassified................................................................................        09900                                    7,090

Current Expenses......................................................................        13000                                  81,880

     Total.......................................................................................                              $                  709,097

            Any part or all of this appropriation may be transferred to a special revenue fund for the purpose of matching federal funds for the above-named program.


                                                                                 13 - Department of Agriculture –

Agricultural Awards Fund

(WV Code Chapter 19)

Fund 0136 FY 2018 Org 1400


Programs and Awards for 4-H Clubs and FFA/FHA.................        57700           $                     15,000

Commissioner’s Awards and Programs....................................        73700                                  39,250

     Total.......................................................................................                             $                     54,250


                                                                                 14 - Department of Agriculture –

West Virginia Agricultural Land Protection Authority

(WV Code Chapter 8A)

Fund 0607 FY 2018 Org 1400


Personal Services and Employee Benefits...............................        00100           $                     94,823

Unclassified................................................................................        09900                                       950

     Total.......................................................................................                             $                     95,773


                                                                                            15 - Attorney General

(WV Code Chapters 5, 14, 46A and 47)

Fund 0150 FY 2018 Org 1500


Personal Services and Employee Benefits (R).........................        00100           $                2,281,145

Unclassified (R)..........................................................................        09900                                  24,428

Current Expenses (R)................................................................        13000                                752,408

Repairs and Alterations..............................................................        06400                                    1,000

Equipment..................................................................................        07000                                    1,000

Criminal Convictions and Habeas Corpus Appeals (R)............        26000                                908,529

Better Government Bureau........................................................        74000                                271,991

BRIM Premium..........................................................................        91300                                112,761

     Total.......................................................................................                             $                4,353,262

            Any unexpended balances remaining in the above appropriations for Personal Services and Employee Benefits (fund 0150, appropriation 00100), Unclassified (fund 0150, appropriation 09900), Current Expenses (fund 0150, appropriation 13000), Criminal Convictions and Habeas Corpus Appeals (fund 0150, appropriation 26000), and Agency Client Revolving Liquidity Pool (fund 0150, appropriation 36200) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0150, fiscal year 2017, appropriation 09900 ($20,000), and fund 0150, fiscal year 2017, appropriation 26000 ($69,575) which shall expire on June 30, 2017.

            Included in the above appropriation to Personal Services and Employee Benefits (fund 0150, appropriation 00100), is $95,000 for the Salary of the Attorney General.

            When legal counsel or secretarial help is appointed by the Attorney General for any state spending unit, this account shall be reimbursed from such spending units specifically appropriated account or from accounts appropriated by general language contained within this bill:  Provided, That the spending unit shall reimburse at a rate and upon terms agreed to by the state spending unit and the Attorney General:  Provided, however, That if the spending unit and the Attorney General are unable to agree on the amount and terms of the reimbursement, the spending unit and the Attorney General shall submit their proposed reimbursement rates and terms to the Governor for final determination.


                                                                                           16 - Secretary of State

(WV Code Chapters 3, 5 and 59)

Fund 0155 FY 2018 Org 1600


Personal Services and Employee Benefits...............................        00100           $                   117,213

Unclassified (R)..........................................................................        09900                                    9,731

Current Expenses (R)................................................................        13000                                805,697

BRIM Premium..........................................................................        91300                                  21,695

     Total.......................................................................................                             $                   954,336

            Any unexpended balances remaining in the appropriations for Unclassified (fund 0155, appropriation 09900) and Current Expenses (fund 0155, appropriation 13000) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0155, fiscal year 2017 appropriation 13000 ($19,613) which shall expire on June 30, 2017.

            Included in the above appropriation to Personal Services and Employee Benefits (fund 0155, appropriation 00100), is $95,000 for the Salary of the Secretary of State.


                                                                                  17 - State Election Commission

(WV Code Chapter 3)

Fund 0160 FY 2018 Org 1601


Personal Services and Employee Benefits...............................        00100           $                       2,477

Unclassified................................................................................        09900                                         75

Current Expenses......................................................................        13000                                    4,956

     Total.......................................................................................                             $                       7,508


DEPARTMENT OF ADMINISTRATION

                                                                             18 - Department of Administration –

Office of the Secretary

(WV Code Chapter 5F)

Fund 0186 FY 2018 Org 0201


Personal Services and Employee Benefits...............................        00100           $                   580,647

Unclassified................................................................................        09900                                    9,177

Current Expenses......................................................................        13000                                  84,883

Repairs and Alterations..............................................................        06400                                       100

Equipment..................................................................................        07000                                    1,000

Financial Advisor (R).................................................................        30400                                  27,546

Lease Rental Payments.............................................................        51600                           15,000,000

Design-Build Board....................................................................        54000                                    4,000

Other Assets...............................................................................        69000                                       100

BRIM Premium..........................................................................        91300                                    5,887

     Total.......................................................................................                             $              15,713,340

            Any unexpended balance remaining in the appropriation for Financial Advisor (fund 0186, appropriation 30400) at the close of the fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0186, fiscal year 2017, appropriation 30400 ($73,000) which shall expire on June 30, 2017.

            The appropriation for Lease Rental Payments (fund 0186, appropriation 51600) shall be disbursed as provided by W.Va. Code §31-15-6b.


                                                                     19 - Consolidated Public Retirement Board

(WV Code Chapter 5)

Fund 0195 FY 2018 Org 0205


            The Division of Highways, Division of Motor Vehicles, Public Service Commission and other departments, bureaus, divisions, or commissions operating from special revenue funds and/or federal funds shall pay their proportionate share of the retirement costs for their respective divisions. When specific appropriations are not made, such payments may be made from the balances in the various special revenue funds in excess of specific appropriations.


                                                                                          20 - Division of Finance

(WV Code Chapter 5A)

Fund 0203 FY 2018 Org 0209


Personal Services and Employee Benefits...............................        00100           $                     65,574

Unclassified................................................................................        09900                                    1,400

Current Expenses......................................................................        13000                                  68,083

GAAP Project (R).......................................................................        12500                                591,072

BRIM Premium..........................................................................        91300                                    5,625

     Total.......................................................................................                             $                   731,754

            Any unexpended balance remaining in the appropriation for GAAP Project (fund 0203, appropriation 12500) at the close of the fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018.


                                                                                21 - Division of General Services

(WV Code Chapter 5A)

Fund 0230 FY 2018 Org 0211


Personal Services and Employee Benefits...............................        00100           $                2,504,207

Unclassified................................................................................        09900                                  20,000

Current Expenses......................................................................        13000                                725,024

Repairs and Alterations..............................................................        06400                                       500

Equipment..................................................................................        07000                                    5,000

Fire Service Fee.........................................................................        12600                                  14,000

Buildings (R)..............................................................................        25800                                       500

Preservation and Maintenance of Statues and Monuments

     on Capitol Grounds...............................................................        37100                                  68,000

Capital Outlay, Repairs and Equipment (R)..............................        58900                             4,122,932

Other Assets...............................................................................        69000                                       500

Land (R).....................................................................................        73000                                       500

BRIM Premium..........................................................................        91300                                121,479

     Total.......................................................................................                             $                7,582,642

            Any unexpended balances remaining in the above appropriations for Buildings (fund 0230, appropriation 25800), Capital Outlay, Repairs and Equipment (fund 0230, appropriation 58900), Capital Outlay, Repairs and Equipment – Surplus (fund 0230, appropriation 67700), and Land (fund 0230, appropriation 73000) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018.

            From the above appropriation for Preservation and Maintenance of Statues and Monuments on Capitol Grounds (fund 0230, appropriation 37100), the Division shall consult the Division of Culture and History and Capitol Building Commission in all aspects of planning, assessment, maintenance and restoration.

            The above appropriation for Capital Outlay, Repairs and Equipment (fund 0230, appropriation 58900) shall be expended for capital improvements, maintenance, repairs and equipment for state-owned buildings.


                                                                                      22 - Division of Purchasing

(WV Code Chapter 5A)

Fund 0210 FY 2018 Org 0213


Personal Services and Employee Benefits...............................        00100           $                   997,906

Unclassified................................................................................        09900                                       144

Current Expenses......................................................................        13000                                       250

Repairs and Alterations..............................................................        06400                                       200

BRIM Premium..........................................................................        91300                                    6,469

     Total.......................................................................................                             $                1,004,969

            The Division of Highways shall reimburse Fund 2031 within the Division of Purchasing for all actual expenses incurred pursuant to the provisions of W.Va. Code §17-2A-13.


                                                                                         23 - Travel Management

(WV Code Chapter 5A)

Fund 0615 FY 2018 Org 0215


Personal Services and Employee Benefits...............................        00100           $                   762,556

Unclassified................................................................................        09900                                  12,032

Current Expenses......................................................................        13000                                430,532

Repairs and Alterations..............................................................        06400                                    1,000

Equipment..................................................................................        07000                                    5,000

Buildings (R)..............................................................................        25800                                       100

Other Assets...............................................................................        69000                                       100

     Total.......................................................................................                             $                1,211,320

            Any unexpended balance remaining in the appropriation for Buildings (fund 0615, appropriation 25800) at the close of the fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018.


                                                                        24 - Commission on Uniform State Laws

(WV Code Chapter 29)

Fund 0214 FY 2018 Org 0217


Current Expenses......................................................................        13000           $                     45,550

            To pay expenses for members of the commission on uniform state laws.


                                                         25 - West Virginia Public Employees Grievance Board

(WV Code Chapter 6C)

Fund 0220 FY 2018 Org 0219


Personal Services and Employee Benefits...............................        00100           $                   911,114

Unclassified................................................................................        09900                                    1,000

Current Expenses......................................................................        13000                                142,854

Equipment..................................................................................        07000                                         50

BRIM Premium..........................................................................        91300                                    9,608

     Total.......................................................................................                             $                1,064,626


                                                                                          26 - Ethics Commission

(WV Code Chapter 6B)

Fund 0223 FY 2018 Org 0220


Personal Services and Employee Benefits...............................        00100           $                   575,930

Unclassified................................................................................        09900                                    2,200

Current Expenses......................................................................        13000                                104,637

Repairs and Alterations..............................................................        06400                                       500

Other Assets...............................................................................        69000                                       100

BRIM Premium..........................................................................        91300                                    4,473

     Total.......................................................................................                             $                   687,840


                                                                                   27 - Public Defender Services

(WV Code Chapter 29)

Fund 0226 FY 2018 Org 0221


Personal Services and Employee Benefits...............................        00100           $                1,322,946

Unclassified................................................................................        09900                                314,700

Current Expenses......................................................................        13000                                  11,165

Public Defender Corporations....................................................        35200                           19,198,028

Appointed Counsel Fees (R).....................................................        78800                           10,723,115

BRIM Premium..........................................................................        91300                                    9,594

     Total.......................................................................................                             $              31,579,548

            Any unexpended balance remaining in the above appropriation for Appointed Counsel Fees (fund 0226, appropriation 78800) at the close of the fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018.

            The director shall have the authority to transfer funds from the appropriation to Public Defender Corporations (fund 0226, appropriation 35200) to Appointed Counsel Fees (fund 0226, appropriation 78800).


                                                                              28 - Committee for the Purchase of

Commodities and Services from the Handicapped

(WV Code Chapter 5A)

Fund 0233 FY 2018 Org 0224


Personal Services and Employee Benefits...............................        00100           $                       3,187

Current Expenses......................................................................        13000                                       868

     Total.......................................................................................                             $                       4,055


                                                                       29 - Public Employees Insurance Agency

(WV Code Chapter 5)

Fund 0200 FY 2018 Org 0225


            The Division of Highways, Division of Motor Vehicles, Public Service Commission and other departments, bureaus, divisions, or commissions operating from special revenue funds and/or federal funds shall pay their proportionate share of the public employees health insurance cost for their respective divisions.


                                                               30 - West Virginia Prosecuting Attorneys Institute

(WV Code Chapter 7)

Fund 0557 FY 2018 Org 0228


Forensic Medical Examinations (R)...........................................        68300           $                   137,954

Federal Funds/Grant Match (R).................................................        74900                                  98,443

     Total.......................................................................................                             $                   236,397

            Any unexpended balances remaining in the appropriations for Forensic Medical Examinations (fund 0557, appropriation 68300) and Federal Funds/Grant Match (fund 0557, appropriation 74900) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018.


                                                                                         31 - Real Estate Division

(WV Code Chapter 5A)

Fund 0610 FY 2018 Org 0233


Personal Services and Employee Benefits...............................        00100           $                   642,679

Unclassified................................................................................        09900                                    1,000

Current Expenses......................................................................        13000                                137,926

Repairs and Alterations..............................................................        06400                                       100

Equipment..................................................................................        07000                                    2,500

BRIM Premium..........................................................................        91300                                    7,976

     Total.......................................................................................                             $                   792,181


DEPARTMENT OF COMMERCE

                                                                                          32 - Division of Forestry

(WV Code Chapter 19)

Fund 0250 FY 2018 Org 0305


Personal Services and Employee Benefits...............................        00100           $                2,451,074

Unclassified................................................................................        09900                                  21,435

Current Expenses......................................................................        13000                                334,903

Repairs and Alterations..............................................................        06400                                  80,000

Equipment (R)............................................................................        07000                                    2,061

BRIM Premium..........................................................................        91300                                  92,293

     Total.......................................................................................                             $         2,981,766

     Any unexpended balance remaining in the appropriation for Equipment (fund 0250, appropriation 07000) at the close of the fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018.

            Out of the above appropriations a sum may be used to match federal funds for cooperative studies or other funds for similar purposes.


                                                                           33 - Geological and Economic Survey

(WV Code Chapter 29)

Fund 0253 FY 2018 Org 0306


Personal Services and Employee Benefits...............................        00100           $                1,561,820

Unclassified................................................................................        09900                                  28,173

Current Expenses......................................................................        13000                                  49,140

Repairs and Alterations..............................................................        06400                                       968

Mineral Mapping System (R).....................................................        20700                             1,096,873

BRIM Premium..........................................................................        91300                                  22,766

     Total.......................................................................................                             $                2,759,740

            Any unexpended balance remaining in the appropriation for Mineral Mapping System (fund 0253, appropriation 20700) at the close of the fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0253, fiscal year 2017, appropriation 20700 ($57,599) which shall expire on June 30, 2017.

            The above Unclassified and Current Expense appropriations include funding to secure federal and other contracts and may be transferred to a special revolving fund (fund 3105) for the purpose of providing advance funding for such contracts.


                                                                          34 - West Virginia Development Office

(WV Code Chapter 5B)

Fund 0256 FY 2018 Org 0307


Personal Services and Employee Benefits...............................        00100           $                4,261,006

Unclassified................................................................................        09900                                108,687

Save Our State (SOS)...............................................................        05050                                           0

Current Expenses......................................................................        13000                             3,763,900

National Youth Science Camp...................................................        13200                                241,570

Local Economic Development Partnerships (R).......................        13300                                792,000

ARC Assessment.......................................................................        13600                                152,585

Guaranteed Work Force Grant (R)............................................        24200                                969,633

Mainstreet Program...................................................................        79400                                163,758

BRIM Premium..........................................................................        91300                                    2,345

Hatfield McCoy Recreational Trail.............................................        96000                                198,415

     Total.......................................................................................                             $              10,653,899

            Any unexpended balances remaining in the appropriations for Unclassified – Surplus (fund 0256, appropriation 09700), Partnership Grants (fund 0256, appropriation 13100), Local Economic Development Partnerships (fund 0256, appropriation 13300), Guaranteed Work Force Grant (fund 0256, appropriation 24200), Industrial Park Assistance (fund 0256, appropriation 48000), Small Business Development (fund 0256, appropriation 70300), Local Economic Development Assistance (fund 0256, appropriation 81900), and 4-H Camp Improvements (fund 0256, appropriation 94100) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018.

            The above appropriation to Local Economic Development Partnerships (fund 0256, appropriation 13300) shall be used by the West Virginia Development Office for the award of funding assistance to county and regional economic development corporations or authorities participating in the Certified Development Community Program developed under the provisions of W.Va. Code §5B-2-14. The West Virginia Development Office shall award the funding assistance through a matching grant program, based upon a formula whereby funding assistance may not exceed $34,000 per county served by an economic development or redevelopment corporation or authority.


                                                                              35 - Division of Natural Resources

(WV Code Chapter 20)

Fund 0265 FY 2018 Org 0310


Personal Services and Employee Benefits...............................        00100           $              15,476,492

Unclassified................................................................................        09900                                184,711

Current Expenses......................................................................        13000                                170,047

Repairs and Alterations..............................................................        06400                                       100

Equipment..................................................................................        07000                                       100

Buildings.....................................................................................        25800                                       100

Litter Control Conservation Officers..........................................        56400                                139,877

Upper Mud River Flood Control.................................................        65400                                159,762

Other Assets...............................................................................        69000                                       100

Land (R).....................................................................................        73000                                       100

Law Enforcement.......................................................................        80600                             2,413,523

BRIM Premium..........................................................................        91300                                  23,470

     Total.......................................................................................                             $              18,568,382

            Any unexpended balances remaining in the appropriations for Buildings (fund 0265, appropriation 25800), Land (fund 0265, appropriation 73000), and State Park Improvements – Surplus (fund 0265, appropriation 76300) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018.

            Any revenue derived from mineral extraction at any state park shall be deposited in a special revenue account of the Division of Natural Resources, first for bond debt payment purposes and with any remainder to be for park operation and improvement purposes.


                                                             36 - Division of Miners’ Health, Safety and Training

(WV Code Chapter 22)

Fund 0277 FY 2018 Org 0314


Personal Services and Employee Benefits...............................        00100           $                9,205,577

Unclassified................................................................................        09900                                120,000

Current Expenses......................................................................        13000                             1,378,532

Coal Dust and Rock Dust Sampling..........................................        27000                                474,050

BRIM Premium..........................................................................        91300                                  75,110

     Total.......................................................................................                             $              11,253,269

           

            Included in the above appropriation for Current Expenses (fund 0277, appropriation 13000) is $500,000 to be used for coal mine training activities at an established mine training facility in southern West Virginia.

 


                                                                      37 - Board of Coal Mine Health and Safety

(WV Code Chapter 22)

Fund 0280 FY 2018 Org 0319


Personal Services and Employee Benefits...............................        00100           $                   226,550

Unclassified................................................................................        09900                                    3,551

Current Expenses......................................................................        13000                                117,917

     Total.......................................................................................                             $                   348,018


                                                                                    38 - WorkForce West Virginia

(WV Code Chapter 23)

Fund 0572 FY 2018 Org 0323


Personal Services and Employee Benefits...............................        00100           $                     51,728

Unclassified................................................................................        09900                                       596

Current Expenses......................................................................        13000                                    7,334

     Total.......................................................................................                             $                     59,658


                                                                                 39 - Department of Commerce –

Office of the Secretary

(WV Code Chapter 19)

Fund 0606 FY 2018 Org 0327


Personal Services and Employee Benefits...............................        00100           $                   398,752

Unclassified................................................................................        09900                                    3,500

Current Expenses......................................................................        13000                                  14,725

     Total.......................................................................................                             $                   416,977


                                                                                             40 - Office of Energy

(WV Code Chapter 5B)

Fund 0612 FY 2018 Org 0328


Personal Services and Employee Benefits...............................        00100           $                   194,457

Unclassified................................................................................        09900                                  15,204

Current Expenses......................................................................        13000                             1,026,720

BRIM Premium..........................................................................        91300                                    3,604

     Total.......................................................................................                             $                1,239,985

            From the above appropriation for Current Expenses (fund 0612, appropriation 13000) $558,247 is for West Virginia University and $308,247 is for Southern West Virginia Community and Technical College for the Mine Training and Energy Technologies Academy.


DEPARTMENT OF EDUCATION

                                                                                  41 - State Board of Education –

School Lunch Program

(WV Code Chapters 18 and 18A)

Fund 0303 FY 2018 Org 0402


Personal Services and Employee Benefits...............................        00100           $                   321,931

Current Expenses......................................................................        13000                             2,118,490

     Total.......................................................................................                             $                2,440,421


                                                                                  42 - State Board of Education –

State Department of Education

(WV Code Chapters 18 and 18A)

Fund 0313 FY 2018 Org 0402


Personal Services and Employee Benefits...............................        00100           $                4,278,989

Technology System Specialist...................................................        06200                                           0

Teachers’ Retirement Savings Realized....................................        09500                           34,638,000

Unclassified (R)..........................................................................        09900                                300,000

Current Expenses (R)................................................................        13000                             2,518,992

Equipment..................................................................................        07000                                    5,000

Increased Enrollment.................................................................        14000                             2,650,000

Safe Schools..............................................................................        14300                             4,911,959

Teacher Mentor..........................................................................        15800                                550,000

National Teacher Certification (R).............................................        16100                                300,000

Buildings (R)..............................................................................        25800                                    1,000

Allowance for County Transfers.................................................        26400                                  64,212

Technology Repair and Modernization......................................        29800                                951,003

HVAC Technicians.....................................................................        35500                                495,507

Early Retirement Notification Incentive.....................................        36600                                300,000

MATH Program..........................................................................        36800                                336,532

Assessment Programs...............................................................        39600                             1,339,588

21st Century Fellows...................................................................        50700                                274,899

English as a Second Language.................................................        52800                                  96,000

Teacher Reimbursement...........................................................        57300                                297,188

Hospitality Training.....................................................................        60000                                267,123

Hi-Y Youth in Government.........................................................        61600                                100,000

High Acuity Special Needs (R)..................................................        63400                             1,500,000

Foreign Student Education........................................................        63600                                150,000

Principals Mentorship.................................................................        64900                                  69,250

State Board of Education Administrative Costs.........................        68400                                266,152

Other Assets...............................................................................        69000                                    1,000

IT Academy (R)..........................................................................        72100                                500,000

Land (R).....................................................................................        73000                                    1,000

Early Literacy Program..............................................................        75600                             5,700,000

School Based Truancy Prevention (R)......................................        78101                             2,000,000

Innovation in Education..............................................................        78102                                           0

21st Century Learners (R)..........................................................        88600                             1,706,441

BRIM Premium..........................................................................        91300                                320,429

21st Century Assessment and Professional Development........        93100                             1,999,007

21st Century Technology Infrastructure Network

     Tools and Support.................................................................        93300                             7,636,586

Educational Program Allowance................................................        99600                                516,250

     Total.......................................................................................                             $              77,042,107

            The above appropriations include funding for the state board of education and their executive office.

            Any unexpended balances remaining in the appropriations for Unclassified (fund 0313, appropriation 09900), Current Expenses (fund 0313, appropriation 13000), National Teacher Certification (fund 0313, appropriation 16100), Buildings (fund 0313, appropriation 25800), High Acuity Special Needs (fund 0313, appropriation 63400), IT Academy (fund 0313, appropriation 72100), Land (fund 0313, appropriation 73000), School Based Truancy Prevention (fund 0313, appropriation 78101), and 21st Century Learners (fund 0313, appropriation 88600) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018.

           

            The above appropriation for Teachers’ Retirement Savings Realized (fund 0313, appropriation 09500) shall be transferred to the Employee Pension and Health Care Benefit Fund (fund 2044).

            The above appropriation for Hospitality Training (fund 0313, appropriation 60000), shall be allocated only to entities that have a plan approved for funding by the Department of Education, at the funding level determined by the State Superintendent of Schools. Plans shall be submitted to the State Superintendent of Schools to be considered for funding.

            From the above appropriation for Educational Program Allowance (fund 0313, appropriation 99600), $100,000 shall be expended for Webster County Board of Education for Hacker Valley; $150,000 shall be for the Randolph County Board of Education for Pickens School; $100,000 shall be for the Preston County Board of Education for the Aurora School; $100,000 shall be for the Fayette County Board of Education for Meadow Bridge; and $66,250 is for Project Based Learning in STEM fields.


                                                                                  43 - State Board of Education –

Aid for Exceptional Children

(WV Code Chapters 18 and 18A)

Fund 0314 FY 2018 Org 0402


Special Education – Counties....................................................        15900           $                7,271,757

Special Education – Institutions.................................................        16000                             3,748,794

Education of Juveniles Held in Predispositional

     Juvenile Detention Centers...................................................        30200                                591,646

Education of Institutionalized Juveniles and Adults (R)............        47200                           17,736,957

     Total.......................................................................................                             $              29,349,154

            Any unexpended balance remaining in the appropriation for Education of Institutionalized Juveniles and Adults (fund 0314, appropriation 47200) at the close of the fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018.

            From the above appropriations, the superintendent shall have authority to expend funds for the costs of special education for those children residing in out-of-state placements.


                                                                                  44 - State Board of Education –

State Aid to Schools

(WV Code Chapters 18 and 18A)

Fund 0317 FY 2018 Org 0402


Other Current Expenses............................................................        02200           $            149,939,086

Advanced Placement.................................................................        05300                                553,954

Professional Educators..............................................................        15100                         843,200,570

Service Personnel......................................................................        15200                         286,915,321

Fixed Charges............................................................................        15300                         100,484,631

Transportation............................................................................        15400                           70,276,078

Professional Student Support Services.....................................        65500                           36,952,999

Improved Instructional Programs...............................................        15600                           49,131,108

21st Century Strategic Technology Learning Growth................        93600                           20,756,981

Basic Foundation Allowances....................................................                                        1,558,210,728

Less Local Share.......................................................................                                        (454,486,958)

Adjustments................................................................................                                            (2,441,341)

Total Basic State Aid..................................................................                                        1,101,282,429

Public Employees’ Insurance Matching.....................................        01200                         242,714,967

Teachers’ Retirement System...................................................        01900                           72,125,000

School Building Authority...........................................................        45300                           23,424,770

Retirement Systems – Unfunded Liability..................................        77500                         343,963,000

     Total.......................................................................................                             $         1,783,510,166


                                                                                  45 - State Board of Education –

Vocational Division

(WV Code Chapters 18 and 18A)

Fund 0390 FY 2018 Org 0402


Personal Services and Employee Benefits...............................        00100           $                1,275,473

Unclassified................................................................................        09900                                268,800

Current Expenses......................................................................        13000                                882,131

Wood Products – Forestry Vocational Program........................        14600                                  68,993

Albert Yanni Vocational Program..............................................        14700                                131,951

Vocational Aid............................................................................        14800                           22,440,602

Adult Basic Education................................................................        14900                             4,591,896

Program Modernization..............................................................        30500                                884,313

High School Equivalency Diploma Testing (R).........................        72600                                778,815

FFA Grant Awards.....................................................................        83900                                  11,496

Pre-Engineering Academy Program.........................................        84000                                265,294

     Total.......................................................................................                             $              31,599,764

            Any unexpended balances remaining in the appropriations for GED Testing (fund 0390, appropriation 33900) and High School Equivalency Diploma Testing (fund 0390, appropriation 72600) at the close of the fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018.


                                                                                  46 - State Board of Education –

West Virginia Schools for the Deaf and the Blind

(WV Code Chapters 18 and 18A)

Fund 0320 FY 2018 Org 0403


Personal Services and Employee Benefits...............................        00100           $              11,304,805

Unclassified................................................................................        09900                                110,000

Current Expenses......................................................................        13000                             1,988,129

Repairs and Alterations..............................................................        06400                                  85,000

Equipment..................................................................................        07000                                  70,000

Buildings (R)..............................................................................        25800                                  85,000

Capital Outlay and Maintenance (R).........................................        75500                                  82,500

BRIM Premium..........................................................................        91300                                124,890

     Total.......................................................................................                             $              13,850,324

            Any unexpended balances remaining in the appropriations for Buildings (fund 0320, appropriation 25800) and Capital Outlay and Maintenance (fund 0320, appropriation 75500) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018.


DEPARTMENT OF EDUCATION AND THE ARTS

                                                                    47 - Department of Education and the Arts –

Office of the Secretary

(WV Code Chapter 5F)

Fund 0294 FY 2018 Org 0431


Personal Services and Employee Benefits...............................        00100           $                   514,428

Unclassified................................................................................        09900                                  35,000

Center for Professional Development (R).................................        11500                             1,490,833

Current Expenses......................................................................        13000                                    6,562

WV Humanities Council.............................................................        16800                                250,000

Benedum Professional Development Collaborative (R)............        42700                                429,116

Governor’s Honors Academy (R)..............................................        47800                             1,059,270

Educational Enhancements.......................................................        69500                                196,000

S.T.E.M. Education and Grant Program....................................        71900                                490,286

Energy Express..........................................................................        86100                                382,935

BRIM Premium..........................................................................        91300                                    4,870

Special Olympic Games............................................................        96600                                  25,000

     Total.......................................................................................                             $                4,884,300

            Any unexpended balances remaining in the appropriations for Center for Professional Development (fund 0294, appropriation 11500), Benedum Professional Development Collaborative (fund 0294, appropriation 42700), Governor’s Honors Academy (fund 0294, appropriation 47800), and S.T.E.M. Education and Grant Program (fund 0294, appropriation 71900) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0294, fiscal year 2017, appropriation 42700 ($66,416) which shall expire on June 30, 2017.

            From the above appropriation for Educational Enhancements (fund 0294, appropriation 69500), $73,500 shall be used for the Clay Center and $122,500 for Reconnecting McDowell – Save the Children.


                                                                              48 - Division of Culture and History

(WV Code Chapter 29)

Fund 0293 FY 2018 Org 0432


Personal Services and Employee Benefits...............................        00100           $                3,148,509

Current Expenses......................................................................        13000                                605,585

Repairs and Alterations..............................................................        06400                                    1,000

Equipment..................................................................................        07000                                           1

Unclassified................................................................................        09900                                  28,483

Buildings (R)..............................................................................        25800                                           1

Other Assets...............................................................................        69000                                           1

Land (R).....................................................................................        73000                                           1

Culture and History Programming.............................................        73200                                231,573

Capital Outlay and Maintenance (R).........................................        75500                                  19,600

Historical Highway Marker Program..........................................        84400                                  57,548

BRIM Premium..........................................................................        91300                                  36,371

     Total.......................................................................................                             $                4,128,673

            Any unexpended balances remaining in the appropriations for Unclassified (fund 0293, appropriation 09900), Buildings (fund 0293, appropriation 25800), Capital Outlay, Repairs and Equipment (fund 0293, appropriation 58900), Capital Improvements – Surplus (fund 0293, appropriation 66100), Capital Outlay, Repairs and Equipment – Surplus (fund 0293, appropriation 67700), Land (fund 0293, appropriation 73000), and Capital Outlay and Maintenance (fund 0293, appropriation 75500) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018.

            The Current Expense appropriation includes funding for the arts funds, department programming funds, grants, fairs and festivals and Camp Washington Carver and shall be expended only upon authorization of the Division of Culture and History and in accordance with the provisions of Chapter 5A, Article 3, and Chapter 12 of the Code.


                                                                                         49 - Library Commission

(WV Code Chapter 10)

Fund 0296 FY 2018 Org 0433


Personal Services and Employee Benefits...............................        00100           $                1,208,032

Current Expenses......................................................................        13000                                137,674

Repairs and Alterations..............................................................        06400                                    6,500

Services to Blind & Handicapped..............................................        18100                                161,717

BRIM Premium..........................................................................        91300                                  16,734

     Total.......................................................................................                             $                1,530,657


                                                                         50 - Educational Broadcasting Authority

(WV Code Chapter 10)

Fund 0300 FY 2018 Org 0439

Personal Services and Employee Benefits...............................        00100           $                3,245,141

Current Expenses......................................................................        13000                                  20,146

Mountain Stage..........................................................................        40700                                300,000

Capital Outlay and Maintenance...............................................        75500                                  10,000

BRIM Premium..........................................................................        91300                                  45,283

     Total.......................................................................................                             $                3,620,570


            Any unexpended balance remaining in the appropriation for Capital Outlay and Maintenance (fund 0300, appropriation 75500) at the close of the fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018.


                                                                              51 - State Board of Rehabilitation –

Division of Rehabilitation Services

(WV Code Chapter 18)

Fund 0310 FY 2018 Org 0932


Personal Services and Employee Benefits...............................        00100           $              10,590,552

Independent Living Services.....................................................        00900                                429,418

Current Expenses......................................................................        13000                                545,202

 Workshop Development...........................................................        16300                             1,817,427

Supported Employment Extended Services..............................        20600                                  77,960

Ron Yost Personal Assistance Fund.........................................        40700                                333,828

Employment Attendant Care Program......................................        59800                                131,575

BRIM Premium..........................................................................        91300                                  72,396

     Total.......................................................................................                             $              13,998,358

            From the above appropriation for  Workshop Development (fund 0310, appropriation 16300), funds shall be used exclusively with the private nonprofit community rehabilitation program organizations known as work centers or sheltered workshops. The appropriation shall also be used to continue the support of the program, services, and individuals with disabilities currently in place at those organizations.


DEPARTMENT OF ENVIRONMENTAL PROTECTION

                                                                                52 - Environmental Quality Board

(WV Code Chapter 20)

Fund 0270 FY 2018 Org 0311


Personal Services and Employee Benefits...............................        00100           $                     72,067

Current Expenses......................................................................        13000                                  29,203

Repairs and Alterations..............................................................        06400                                       100

Equipment..................................................................................        07000                                       300

Other Assets...............................................................................        69000                                       400

BRIM Premium..........................................................................        91300                                       739

     Total.......................................................................................                             $                   102,809


                                                                        53 - Division of Environmental Protection

(WV Code Chapter 22)

Fund 0273 FY 2018 Org 0313


Personal Services and Employee Benefits...............................        00100           $                3,926,093

Water Resources Protection and Management........................        06800                                566,284

Current Expenses......................................................................        13000                                  96,242

Repairs and Alterations..............................................................        06400                                    4,950

Unclassified................................................................................        09900                                  25,049

Dam Safety................................................................................        60700                                210,959

West Virginia Stream Partners Program...................................        63700                                  77,396

Meth Lab Cleanup......................................................................        65600                                200,073

Other Assets...............................................................................        69000                                    1,000

WV Contributions to River Commissions..................................        77600                                148,485

Office of Water Resources Non-Enforcement Activity..............        85500                                908,854

     Total.......................................................................................                             $                6,165,385

            A portion of the appropriations for Current Expense (fund 0273, appropriation 13000) and Dam Safety (fund 0273, appropriation 60700) may be transferred to the special revenue fund Dam Safety Rehabilitation Revolving Fund (fund 3025) for the state deficient dams rehabilitation assistance program.


                                                                                            54 - Air Quality Board

(WV Code Chapter 16)

Fund 0550 FY 2018 Org 0325


Personal Services and Employee Benefits...............................        00100           $                     61,108

Current Expenses......................................................................        13000                                  12,462

Repairs and Alterations..............................................................        06400                                         50

Equipment..................................................................................        07000                                       300

Other Assets...............................................................................        69000                                       200

BRIM Premium..........................................................................        91300                                    2,153

     Total.......................................................................................                             $                     76,273


DEPARTMENT OF HEALTH AND HUMAN RESOURCES

                                                            55 - Department of Health and Human Resources –

Office of the Secretary

(WV Code Chapter 5F)

Fund 0400 FY 2018 Org 0501


Personal Services and Employee Benefits...............................        00100           $                   373,601

Unclassified................................................................................        09900                                    8,014

Current Expenses......................................................................        13000                                  48,833

Women’s Commission (R).........................................................        19100                                           0

Commission for the Deaf and Hard of Hearing.........................        70400                                215,479

     Total.......................................................................................                             $                   645,927

            Any unexpended balance remaining in the appropriation for the Women’s Commission (fund 0400, appropriation 19100) at the close of the fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018.


                                                                                          56 - Division of Health –

Central Office

(WV Code Chapter 16)

Fund 0407 FY 2018 Org 0506


Personal Services and Employee Benefits...............................        00100           $              12,048,586

Chief Medical Examiner.............................................................        04500                             5,954,317

Unclassified................................................................................        09900                                691,862

Current Expenses......................................................................        13000                             4,640,355

State Aid for Local and Basic Public Health Services...............        18400                           12,645,160

Safe Drinking Water Program (R)..............................................        18700                             2,167,723

Women, Infants and Children....................................................        21000                                  38,621

Early Intervention.......................................................................        22300                             8,134,060

Cancer Registry.........................................................................        22500                                195,868

Statewide EMS Program Support (R).......................................        38300                             1,824,458

Black Lung Clinics......................................................................        46700                                170,885

Center for End of Life.................................................................        54500                                150,000

Vaccine for Children...................................................................        55100                                332,942

Tuberculosis Control..................................................................        55300                                364,556

Maternal and Child Health Clinics, Clinicians

     Medical Contracts and Fees (R)...........................................        57500                             6,327,015

Epidemiology Support................................................................        62600                             1,492,573

Primary Care Support................................................................        62800                             4,665,575

Sexual Assault Intervention and Prevention..............................        72300                                125,000

Health Right Free Clinics...........................................................        72700                             2,750,000

Capital Outlay and Maintenance (R).........................................        75500                                100,000

Maternal Mortality Review.........................................................        83400                                  46,563

Diabetes Education and Prevention..........................................        87300                                  97,125

BRIM Premium..........................................................................        91300                                228,111

State Trauma and Emergency Care System............................        91800                             1,986,847

     Total.......................................................................................                             $              67,178,202

            Any unexpended balances remaining in the appropriations for Safe Drinking Water Program (fund 0407, appropriation 18700), Statewide EMS Program Support (fund 0407, appropriation 38300), Maternal and Child Health Clinics, Clinicians and Medical Contracts and Fees (fund 0407, appropriation 57500), Capital Outlay and Maintenance (fund 0407, appropriation 75500), Emergency Response Entities – Special Projects (fund 0407, appropriation 82200), Assistance to Primary Health Care Centers Community Health Foundation (fund 0407, appropriation 84500), and Tobacco Education Program (fund 0407, appropriation 90600) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018; Provided that on July 1, 2017, the following reappropriated funds and amounts are to be transferred to the Division of Human Services - Medical Services Trust Fund, fund 5185:  Fund 0407, fiscal year 2007, appropriation 84500, Assistance to Primary Health Care Centers Community Health Foundation, $400,000; fund 0407, fiscal year 2008, appropriation 84500, Assistance to Primary Health Care Centers - Community Health Foundation $840,000; fund 0407, fiscal year 2009, appropriation 84500, Assistance to Primary Health Care Centers - Community Health Foundation,  $675,000; fund 0407, fiscal year 2010, appropriation 84500 Assistance to Primary Health Care Centers - Community Health Foundation, 558,236.61; fund 0407, fiscal year 2008, appropriation 82200, Emergency Response Entities – Special Projects, $77,062; fund 0407, fiscal year 2009, appropriation 82200, Emergency Response Entities – Special Projects $81,176; fund 0407, fiscal year 2010, appropriation 82200, Emergency Response Entities – Special Projects $40,141.23; fund 0407, fiscal year 2011, appropriation 82200, Emergency Response Entities – Special Projects $93,192.02;fund 0407, fiscal year 2012, appropriation 82200, Emergency Response Entities – Special Projects $50,610.02; fund 0407, fiscal year 2013, appropriation 82200, Emergency Response Entities – Special Projects $67,152; fund 0407, fiscal year 2014, appropriation 82200, Emergency Response Entities – Special Projects $31,969.73;fund 0407, fiscal year 2007, appropriation 75500, Capital Outlay and Maintenance, $91,095.33; fund 0407, fiscal year 2009, appropriation 75500, Capital Outlay and Maintenance, $128,084; fund 0407, fiscal year 2010, appropriation 75500, Capital Outlay and Maintenance, $518,934.53; fund 0407, fiscal year 2011, appropriation 75500, Capital Outlay and Maintenance, $2,125,000; fund 0407, fiscal year 2012, appropriation 75500, Capital Outlay and Maintenance, $2,125,000; and fund 0407, fiscal year 2013, appropriation 75500, Capital Outlay and Maintenance, $1,011,886.14.

            From the above appropriation for Current Expenses (fund 0407, appropriation 13000), an amount not less than $100,000 is for the West Virginia Cancer Coalition; $50,000 shall be expended for the West Virginia Aids Coalition; $100,000 is for Adolescent Immunization Education; $73,065 is for informal dispute resolution relating to nursing home administrative appeals; and $50,000 is for Hospital Hospitality House of Huntington.

            From the above appropriation for Maternal and Child Health Clinics, Clinicians and Medical Contracts and Fees (fund 0407, appropriation 57500) up to $400,000 may be transferred to the Breast and Cervical Cancer Diagnostic Treatment Fund (fund 5197) and $11,000 is for the Marshall County Health Department for dental services.


                                                                       57 - Consolidated Medical Services Fund

(WV Code Chapter 16)

Fund 0525 FY 2018 Org 0506


Personal Services and Employee Benefits...............................        00100           $                1,554,852

Current Expenses......................................................................        13000                                  12,463

Behavioral Health Program (R).................................................        21900                           64,415,611

Family Support Act....................................................................        22100                                251,226

Institutional Facilities Operations (R).........................................        33500                         100,067,434

Substance Abuse Continuum of Care (R).................................        35400                             5,000,000

Capital Outlay and Maintenance (R).........................................        75500                                950,000

Renaissance Program...............................................................        80400                                165,996

BRIM Premium..........................................................................        91300                             1,211,307

     Total.......................................................................................                             $            173,628,889

            Any unexpended balances remaining in the appropriations for Behavioral Health Program (fund 0525, appropriation 21900), Institutional Facilities Operations (fund 0525, appropriation 33500), Substance Abuse Continuum of Care (fund 0525, appropriation 35400), Capital Outlay (fund 0525, appropriation 51100), Behavioral Health Program – Surplus (fund 0525, appropriation 63100), Institutional Facilities Operations – Surplus (fund 0525, appropriation 63200), Substance Abuse Continuum of Care – Surplus (fund 0525, appropriation 72200), and Capital Outlay and Maintenance (fund 0525, appropriation 75500) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018.

            Notwithstanding the provisions of Title I, section three of this bill, the secretary of the Department of Health and Human Resources shall have the authority to transfer funds within the above appropriations:  Provided, That no more than five percent of the funds appropriated to one appropriation may be transferred to other appropriations:  Provided, however, That no funds from other appropriations shall be transferred to the personal services and employee benefits appropriation.

            Included in the above appropriation for Behavioral Health Program (fund 0525, appropriation 21900) is $100,000 for the Healing Place of Huntington.

            From the above appropriation for Institutional Facilities Operations (fund 0525, appropriation 33500), together with available funds from the Division of Health – Hospital Services Revenue Account (fund 5156, appropriation 33500), on July 1, 2017, the sum of $160,000 shall be transferred to the Department of Agriculture – Land Division – Farm Operating Fund (1412) as advance payment for the purchase of food products; actual payments for such purchases shall not be required until such credits have been completely expended.

            The above appropriation for Institutional Facilities Operations (fund 0525, appropriation 33500) contains prior year salary increases due to the Hartley court order in the amount of $2,202,013 for William R. Sharpe Jr. Hospital, and $2,067,984 for Mildred Mitchel-Bateman Hospital.

            From the above appropriation for Substance Abuse Continuum of Care (fund 0525, appropriation 35400), the funding will be consistent with the goal areas outlined in the Comprehensive Substance Abuse Strategic Action Plan.

            Additional funds have been appropriated in fund 5156, fiscal year 2018, organization 0506, for the operation of the institutional facilities. The secretary of the Department of Health and Human Resources is authorized to utilize up to ten percent of the funds from the Institutional Facilities Operations appropriation to facilitate cost effective and cost saving services at the community level.


                                                                                          58 - Division of Health –

West Virginia Drinking Water Treatment

(WV Code Chapter 16)

Fund 0561 FY 2018 Org 0506


West Virginia Drinking Water Treatment

     Revolving Fund-Transfer.......................................................        68900           $                   647,500

            The above appropriation for Drinking Water Treatment Revolving Fund – Transfer shall be transferred to the West Virginia Drinking Water Treatment Revolving Fund or appropriate bank depository and the Drinking Water Treatment Revolving – Administrative Expense Fund as provided by Chapter 16 of the Code.


                                                                                 59 - Human Rights Commission

(WV Code Chapter 5)

Fund 0416 FY 2018 Org 0510


Personal Services and Employee Benefits...............................        00100           $                1,002,668

Unclassified................................................................................        09900                                    4,024

Current Expenses......................................................................        13000                                330,029

BRIM Premium..........................................................................        91300                                  10,056

     Total.......................................................................................                             $                1,346,777


                                                                                 60 - Division of Human Services

(WV Code Chapters 9, 48 and 49)

Fund 0403 FY 2018 Org 0511


Personal Services and Employee Benefits...............................        00100           $              43,080,824

Unclassified................................................................................        09900                             5,688,944

Current Expenses......................................................................        13000                           11,315,095

Child Care Development............................................................        14400                             9,079,268

Medical Services Contracts and Office of Managed Care........        18300                             1,835,469

Medical Services........................................................................        18900                         448,532,081

Social Services..........................................................................        19500                         145,947,791

Family Preservation Program....................................................        19600                             1,565,000

Family Resource Networks........................................................        27400                             1,762,464

Domestic Violence Legal Services Fund...................................        38400                                400,000

James “Tiger” Morton Catastrophic Illness Fund......................        45500                                101,005

I/DD Waiver................................................................................        46600                           88,753,483

Child Protective Services Case Workers...................................        46800                           22,446,545

OSCAR and RAPIDS................................................................        51500                             6,405,873

Title XIX Waiver for Seniors.......................................................        53300                           13,593,620

WV Teaching Hospitals Tertiary/Safety Net..............................        54700                             6,356,000

Child Welfare System................................................................        60300                             1,250,959

In-Home Family Education.........................................................        68800                             1,000,000

 WV Works Separate State Program.........................................        69800                             1,935,000

Child Support Enforcement.......................................................        70500                             6,260,676

Medicaid Auditing.......................................................................        70600                                606,750

Temporary Assistance for Needy Families/

     Maintenance of Effort............................................................        70700                           22,969,096

Child Care – Maintenance of Effort Match................................        70800                             5,693,743

Child and Family Services.........................................................        73600                             2,850,000

Grants for Licensed Domestic Violence

     Programs and Statewide Prevention....................................        75000                             2,500,000

Capital Outlay and Maintenance (R).........................................        75500                                  11,875

Community Based Services and Pilot Programs for Youth.......        75900                             1,000,000

Medical Services Administrative Costs......................................        78900                           35,609,925

Traumatic Brain Injury Waiver...................................................        83500                                800,000

Indigent Burials (R)....................................................................        85100                             2,050,000

BRIM Premium..........................................................................        91300                                834,187

Rural Hospitals Under 150 Beds...............................................        94000                             2,596,000

Children’s Trust Fund – Transfer...............................................        95100                                220,000

     Total.......................................................................................                             $            895,051,673

            Any unexpended balances remaining in the appropriations for Capital Outlay and Maintenance (fund 0403, appropriation 75500) and Indigent Burials (fund 0403, appropriation 85100) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018.

            Notwithstanding the provisions of Title I, section three of this bill, the secretary of the Department of Health and Human Resources shall have the authority to transfer funds within the above appropriations:  Provided, That no more than five percent of the funds appropriated to one appropriation may be transferred to other appropriations:  Provided, however, That no funds from other appropriations shall be transferred to the personal services and employee benefits appropriation.

            The secretary shall have authority to expend funds for the educational costs of those children residing in out-of-state placements, excluding the costs of special education programs.

            Included in the above appropriation for Social Services (fund 0403, appropriation 19500) is funding for continuing education requirements relating to the practice of social work.

            The above appropriation for Domestic Violence Legal Services Fund (fund 0403, appropriation 38400) shall be transferred to the Domestic Violence Legal Services Fund (fund 5455).

            The above appropriation for James “Tiger” Morton Catastrophic Illness Fund (fund 0403, appropriation 45500) shall be transferred to the James “Tiger” Morton Catastrophic Illness Fund (fund 5454) as provided by Article 5Q, Chapter 16 of the Code.

            The above appropriation for WV Works Separate State Program (fund 0403, appropriation 69800), shall be transferred to the WV Works Separate State College Program Fund (fund 5467), and the WV Works Separate State Two-Parent Program Fund (fund 5468) as determined by the secretary of the Department of Health and Human Resources.

            From the above appropriation for Child Support Enforcement (fund 0403, appropriation 70500) an amount not to exceed $300,000 may be transferred to a local banking depository to be utilized to offset funds determined to be uncollectible.

            From the above appropriation for the Grants for Licensed Domestic Violence Programs and Statewide Prevention (fund 0403, appropriation 75000), 50% of the total shall be divided equally and distributed among the fourteen (14) licensed programs and the West Virginia Coalition Against Domestic Violence (WVCADV). The balance remaining in the appropriation for Grants for Licensed Domestic Violence Programs and Statewide Prevention (fund 0403, appropriation 75000), shall be distributed according to the formula established by the Family Protection Services Board.

            The above appropriation for Children’s Trust Fund – Transfer (fund 0403, appropriation 95100) shall be transferred to the Children’s Trust Fund (fund 5469, org 0511).


DEPARTMENT OF MILITARY AFFAIRS

AND PUBLIC SAFETY

                                                          61 - Department of Military Affairs and Public Safety –

Office of the Secretary

(WV Code Chapter 5F)

Fund 0430 FY 2018 Org 0601


Personal Services and Employee Benefits...............................        00100           $                   711,738

Unclassified (R)..........................................................................        09900                                  21,719

Current Expenses......................................................................        13000                                  66,492

Repairs and Alterations..............................................................        06400                                    6,000

Equipment..................................................................................        07000                                    3,000

Fusion Center (R)......................................................................        46900                                534,332

Other Assets...............................................................................        69000                                    3,000

Directed Transfer.......................................................................        70000                                  32,000

BRIM Premium..........................................................................        91300                                  11,938

WV Fire and EMS Survivor Benefit (R).....................................        93900                                200,000

Homeland State Security Administrative Agency (R)................        95300                                531,683

     Total.......................................................................................                             $                2,121,902

            Any unexpended balances remaining in the appropriations for Unclassified (fund 0430, appropriation 09900), Fusion Center (fund 0430, appropriation 46900), Substance Abuse Program – Surplus (fund 0430, appropriation 69600), Justice Reinvestment Training – Surplus (fund 0430, appropriation 69900), WV Fire and EMS Survivor Benefit (fund 0430, appropriation 93900), and Homeland State Security Administrative Agency (fund 0430, appropriation 95300) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0430, fiscal year 2017, appropriation 93900 ($50,000) which shall expire on June 30, 2017.

            The above appropriation for Directed Transfer (fund 0430, appropriation 70000) shall be transferred to the Law-Enforcement, Safety and Emergency Worker Funeral Expense Payment Fund (fund 6003).


                                                                                          62 - Adjutant General –

State Militia

(WV Code Chapter 15)

Fund 0433 FY 2018 Org 0603


Unclassified................................................................................        09900           $                   106,798

College Education Fund.............................................................        23200                             4,000,000

Civil Air Patrol.............................................................................        23400                                249,219

Mountaineer ChalleNGe Academy............................................        70900                             1,500,000

Armory Board Transfer..............................................................        70015                             2,317,555

Military Authority.........................................................................        74800                             5,857,390

     Total.......................................................................................                             $              14,030,962

            Any unexpended balance remaining in the appropriations for Unclassified (fund 0433, appropriation 09900) and Military Authority (fund 0433, appropriation 74800) at the close of the fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018.

            From the above appropriations an amount approved by the Adjutant General and the secretary of Military Affairs and Public Safety may be transferred to the State Armory Board for operation and maintenance of National Guard Armories.

            The adjutant general shall have the authority to transfer between appropriations.

            From the above appropriation and other state and federal funding, the Adjutant General shall provide an amount not less than $4,500,000 to the Mountaineer ChalleNGe Academy to meet anticipated program demand.


                                                                                          63 - Adjutant General –

Military Fund

(WV Code Chapter 15)

Fund 0605 FY 2018 Org 0603


Personal Services and Employee Benefits...............................        00100           $                   100,000

Current Expenses......................................................................        13000                                  57,775

     Total.......................................................................................                             $                   157,775


                                                                                 64 - West Virginia Parole Board

(WV Code Chapter 62)

Fund 0440 FY 2018 Org 0605


Personal Services and Employee Benefits...............................        00100           $                   382,952

Current Expenses......................................................................        13000                                294,559

Salaries of Members of West Virginia Parole Board.................        22700                                593,029

BRIM Premium..........................................................................        91300                                    5,747

     Total.......................................................................................                             $                1,276,287

            The above appropriation for Salaries of Members of West Virginia Parole Board (fund 0440, appropriation 22700) includes funding for salary, annual increment (as provided for in W.Va. Code §5-5-1), and related employee benefits of board members.


                                                                          65 - Division of Homeland Security and

Emergency Management

(WV Code Chapter 15)

Fund 0443 FY 2018 Org 0606


Personal Services and Employee Benefits...............................        00100           $                1,006,489

Unclassified................................................................................        09900                                  26,342

Current Expenses......................................................................        13000                                  51,674

Repairs and Alterations..............................................................        06400                                       600

Radiological Emergency Preparedness....................................        55400                                  17,230

Federal Funds/Grant Match (R).................................................        74900                                660,991

Mine and Industrial Accident Rapid

     Response Call Center...........................................................        78100                                450,539

Early Warning Flood System (R)...............................................        87700                                466,845

BRIM Premium..........................................................................        91300                                  20,786

WVU Charleston Poison Control Hotline...................................        94400                                712,942

     Total.......................................................................................                             $                3,414,438

            Any unexpended balances remaining in the appropriations for Federal Funds/Grant Match (fund 0443, appropriation 74900), Early Warning Flood System (fund 0443, appropriation 87700), and Disaster Mitigation (fund 0443, appropriation 95200) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0443, fiscal year 2017, appropriation 87700 ($9,500) which shall expire on June 30, 2017.


                                                                                    66 - Division of Corrections –

Central Office

(WV Code Chapters 25, 28, 49 and 62)

Fund 0446 FY 2018 Org 0608


Personal Services and Employee Benefits...............................        00100           $                   593,431

Current Expenses......................................................................        13000                                    1,800

     Total.......................................................................................                             $                   595,231


                                                                                    67 - Division of Corrections –

Correctional Units

(WV Code Chapters 25, 28, 49 and 62)

Fund 0450 FY 2018 Org 0608


Employee Benefits.....................................................................        01000           $                1,258,136

Children’s Protection Act (R).....................................................        09000                                838,437

Unclassified (R)..........................................................................        09900                             1,578,800

Current Expenses (R)................................................................        13000                           21,151,011

Facilities Planning and Administration (R).................................        38600                             1,274,200

Charleston Correctional Center ................................................        45600                             2,585,251

Beckley Correctional Center......................................................        49000                             1,780,425

Huntington Work Release Center..............................................        49500                                965,100

Anthony Correctional Center.....................................................        50400                             5,009,807

Huttonsville Correctional Center................................................        51400                           19,760,309

Northern Correctional Center.....................................................        53400                             6,738,979

Inmate Medical Expenses (R)...................................................        53500                           21,226,064

Pruntytown Correctional Center.................................................        54300                             6,939,316

Corrections Academy................................................................        56900                             1,556,666

Information Technology Services..............................................        59901                             1,616,491

Martinsburg Correctional Center................................................        66300                             3,515,195

Parole Services..........................................................................        68600                             4,945,361

Special Services........................................................................        68700                             6,654,557

Investigative Services................................................................        71600                             2,980,734

Capital Outlay and Maintenance (R).........................................        75500                             2,000,000

Salem Correctional Center........................................................        77400                             9,530,531

McDowell County Correctional Center......................................        79000                             2,542,590

Stevens Correctional Center......................................................        79100                             7,863,195

Parkersburg Correctional Center...............................................        82800                             2,501,777

St. Mary’s Correctional Center...................................................        88100                           11,958,071

Denmar Correctional Center......................................................        88200                             4,334,308

Ohio County Correctional Center...............................................        88300                             1,753,224

Mt. Olive Correctional Complex.................................................        88800                           18,789,864

Lakin Correctional Center..........................................................        89600                             8,658,905

BRIM Premium..........................................................................        91300                             2,359,770

     Total.......................................................................................                             $            184,667,074

            Any unexpended balances remaining in the appropriations for Children’s Protection Act (fund 0450, appropriation 09000), Unclassified – Surplus (fund 0450, appropriation 09700), Current Expenses (fund 0450, appropriation 13000), Facilities Planning and Administration (fund 0450, appropriation 38600), Inmate Medical Expenses (fund 0450, appropriation 53500), Capital Improvements – Surplus (fund 0450, appropriation 66100), Capital Outlay, Repairs and Equipment – Surplus (fund 0450, appropriation 67700), Capital Outlay and Maintenance (fund 0450, appropriation 75500), Security System Improvements – Surplus (fund 0450, appropriation 75501), and Operating Expenses – Surplus (fund 0450, appropriation 77900) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0450, fiscal year 2017, appropriation 09000 ($100,000) which shall expire on June 30, 2017.

            The Commissioner of Corrections shall have the authority to transfer between appropriations to the individual correctional units above and may transfer funds from the individual correctional units to Current Expenses (fund 0450, appropriation 13000) or Inmate Medical Expenses (fund 0450, appropriation 53500).

            From the above appropriation to Unclassified (fund 0450, appropriation 09900), on July 1, 2017, the sum of $300,000 shall be transferred to the Department of Agriculture – Land Division – Farm Operating Fund (1412) as advance payment for the purchase of food products; actual payments for such purchases shall not be required until such credits have been completely expended.

            From the above appropriation to Current Expenses (fund 0450, appropriation 13000) payment shall be made to house Division of Corrections inmates in federal, county, and /or regional jails.

            Any realized savings from Energy Savings Contract may be transferred to Facilities Planning and Administration (fund 0450, appropriation 38600).


                                                                                   68 - West Virginia State Police

(WV Code Chapter 15)

Fund 0453 FY 2018 Org 0612


Personal Services and Employee Benefits...............................        00100           $              56,281,783

Children’s Protection Act...........................................................        09000                                948,101

Current Expenses......................................................................        13000                           10,309,769

Repairs and Alterations..............................................................        06400                                450,523

Barracks Lease Payments.........................................................        55600                                237,898

Communications and Other Equipment (R)..............................        55800                                  70,968

Trooper Retirement Fund...........................................................        60500                             4,565,197

Handgun Administration Expense.............................................        74700                                  67,179

Capital Outlay and Maintenance (R).........................................        75500                                250,000

Retirement Systems – Unfunded Liability..................................        77500                           24,675,000

Automated Fingerprint Identification System............................        89800                                723,064

BRIM Premium..........................................................................        91300                             5,368,150

     Total.......................................................................................                             $            103,947,632

            Any unexpended balances remaining in the appropriations for Communications and Other Equipment (fund 0453, appropriation 55800), and Capital Outlay and Maintenance (fund 0453, appropriation 75500) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018.

            From the above appropriation for Personal Services and Employee Benefits (fund 0453, appropriation 00100), an amount not less than $25,000 shall be expended to offset the costs associated with providing police services for the West Virginia State Fair.


                                                                                            69 - Fire Commission

(WV Code Chapter 29)

Fund 0436 FY 2018 Org 0619


Current Expenses......................................................................        13000           $                     64,021


                                                               70 - Division of Justice and Community Services

(WV Code Chapter 15)

Fund 0546 FY 2018 Org 0620


Personal Services and Employee Benefits...............................        00100           $                   531,051

Current Expenses......................................................................        13000                                132,696

Repairs and Alterations..............................................................        06400                                    1,804

Child Advocacy Centers (R)......................................................        45800                             1,701,671

Community Corrections (R).......................................................        56100                             6,905,614

Statistical Analysis Program......................................................        59700                                  46,381

Sexual Assault Forensic Examination Commission..................        71400                                  76,231

Qualitative Analysis and Training for Youth Services (R).........        76200                                332,018

Law Enforcement Professional Standards................................        83800                                154,471

BRIM Premium..........................................................................        91300                                    1,788

      Total......................................................................................                             $                9,883,725

            Any unexpended balances remaining in the appropriations for Child Advocacy Centers (fund 0546, appropriation 45800), Community Corrections (fund 0546, appropriation 56100), and Qualitative Analysis and Training for Youth Services (fund 0546, appropriation 76200) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0546, fiscal year 2017, appropriation 56100 ($172,000), and fund 0546, fiscal year 2017, appropriation 76200 ($29,878) which shall expire on June 30, 2017.

            From the above appropriation for Child Advocacy Centers (fund 0546, appropriation 45800), the division may retain an amount not to exceed four percent of the appropriation for administrative purposes.


                                                                                71 - Division of Juvenile Services

(WV Code Chapter 49)

Fund 0570 FY 2018 Org 0621


Statewide Reporting Centers.....................................................        26200           $                6,279,447

Robert L. Shell Juvenile Center.................................................        26700                             1,956,950

Resident Medical Expenses (R)................................................        53501                             3,604,999

Central Office.............................................................................        70100                             2,307,517

Capital Outlay and Maintenance (R).........................................        75500                                250,000

Gene Spadaro Juvenile Center.................................................        79300                             2,128,385

BRIM Premium..........................................................................        91300                                108,380

Kenneth Honey Rubenstein Juvenile Center (R)......................        98000                             4,926,863

Vicki Douglas Juvenile Center...................................................        98100                             1,870,388

Northern Regional Juvenile Center...........................................        98200                             2,876,302

Lorrie Yeager Jr. Juvenile Center..............................................        98300                             1,909,246

Sam Perdue Juvenile Center.....................................................        98400                             2,003,196

Tiger Morton Center...................................................................        98500                             2,114,663

Donald R. Kuhn Juvenile Center...............................................        98600                             4,057,994

J.M. “Chick” Buckbee Juvenile Center......................................        98700                             2,017,395

      Total......................................................................................                             $              38,411,725

            Any unexpended balances remaining in the appropriations for Resident Medical Expenses (fund 0570, appropriation 53501), Capital Outlay and Maintenance (fund 0570, appropriation 75500), and Kenneth Honey Rubenstein Juvenile Center (fund 0570, appropriation 98000) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018.

            From the above appropriations, on July 1, 2017, the sum of $50,000 shall be transferred to the Department of Agriculture – Land Division – Farm Operating Fund (1412) as advance payment for the purchase of food products; actual payments for such purchases shall not be required until such credits have been completely expended.

            The Director of Juvenile Services shall have the authority to transfer between appropriations to the individual juvenile centers above and may transfer funds from the individual juvenile centers to Resident Medical Expenses (fund 0570, appropriation 53501).


                                                                              72 - Division of Protective Services

(WV Code Chapter 5F)

Fund 0585 FY 2018 Org 0622


Personal Services and Employee Benefits...............................        00100           $                2,772,420

Unclassified (R)..........................................................................        09900                                  21,991

Current Expenses......................................................................        13000                                139,232

Repairs and Alterations..............................................................        06400                                    8,500

Equipment (R)............................................................................        07000                                  64,171

BRIM Premium..........................................................................        91300                                  11,426

     Total.......................................................................................                             $                3,017,740

            Any unexpended balances remaining in the appropriations for Equipment (fund 0585, appropriation 07000), and Unclassified (fund 0585, appropriation 09900) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018.


DEPARTMENT OF REVENUE

                                                                                      73 - Office of the Secretary

(WV Code Chapter 11)

Fund 0465 FY 2018 Org 0701


Personal Services and Employee Benefits...............................        00100           $                   486,146

Unclassified................................................................................        09900                                    5,954

Current Expenses......................................................................        13000                                  80,780

Repairs and Alterations..............................................................        06400                                    1,262

Equipment..................................................................................        07000                                    8,000

Other Assets...............................................................................        69000                                       500

State Road fund – Transfer.......................................................        70017                                           0

     Total.......................................................................................                             $                   582,642

            Any unexpended balance remaining in the appropriation for Unclassified – Total (fund 0465, appropriation 09600) at the close of the fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018.


                                                                                                 74 - Tax Division

(WV Code Chapter 11)

Fund 0470 FY 2018 Org 0702


Personal Services and Employee Benefits...............................        00100           $              16,265,639

Unclassified (R)..........................................................................        09900                                224,578

Current Expenses (R)................................................................        13000                             5,245,381

Repairs and Alterations..............................................................        06400                                  10,000

Equipment..................................................................................        07000                                  50,000

Tax Technology Upgrade...........................................................        09400                             2,700,000

Multi State Tax Commission......................................................        65300                                  77,958

Other Assets...............................................................................        69000                                  10,000

BRIM Premium..........................................................................        91300                                  14,560

     Total.......................................................................................                             $              24,598,116

            Any unexpended balances remaining in the appropriations for Personal Services and Employee Benefits (fund 0470, appropriation 00100), Unclassified (fund 0470, appropriation 09900), and Current Expenses (fund 0470, appropriation 13000) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018.


                                                                                         75 - State Budget Office

(WV Code Chapter 11B)

Fund 0595 FY 2018 Org 0703


Personal Services and Employee Benefits...............................        00100           $                   630,702

Unclassified (R)..........................................................................        09900                                       449

     Total.......................................................................................                             $                   631,151

                        Any unexpended balance remaining in the appropriation for Unclassified (fund 0595, appropriation 09900) at the close of the fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018.


                                                                        76 - West Virginia Office of Tax Appeals

(WV Code Chapter 11)

Fund 0593 FY 2018 Org 0709


Personal Services and Employee Benefits...............................        00100           $                   424,872

Current Expenses (R)................................................................        13000                                  92,572

Unclassified................................................................................        09900                                    5,255

BRIM Premium..........................................................................        91300                                    2,862

     Total.......................................................................................                             $                   525,561

            Any unexpended balance remaining in the appropriation for Current Expenses (fund 0593, appropriation 13000) at the close of the fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018.


                                                     77 - Division of Professional and Occupational Licenses –

State Athletic Commission

(WV Code Chapter 29)

Fund 0523 FY 2018 Org 0933


Personal Services and Employee Benefits...............................        00100           $                       7,200

Current Expenses......................................................................        13000                                  29,611

     Total.......................................................................................                             $                     36,811


DEPARTMENT OF TRANSPORTATION

                                                                                          78 - State Rail Authority

(WV Code Chapter 29)

Fund 0506 FY 2018 Org 0804


Personal Services and Employee Benefits...............................        00100           $                   314,113

Current Expenses......................................................................        13000                                287,332

Other Assets (R)........................................................................        69000                             1,303,277

BRIM Premium..........................................................................        91300                                188,356

     Total.......................................................................................                             $                2,093,078

            Any unexpended balance remaining in the appropriation Other Assets (fund 0506, appropriation 69000) at the close of the fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0506, fiscal year 2017, appropriation 69000 ($32,483) which shall expire on June 30, 2017.


                                                                                    79 - Division of Public Transit

(WV Code Chapter 17)

Fund 0510 FY 2018 Org 0805


Equipment (R)............................................................................        07000           $                   384,710

Current Expenses (R)................................................................        13000                             1,878,279

     Total.......................................................................................                             $                2,262,989

            Any unexpended balances remaining in the  appropriations for Equipment (fund 0510, appropriation 07000), Current Expenses (fund 0510, appropriation 13000), Buildings (fund 0510, appropriation 25800), and Other Assets (fund 0510, appropriation 69000) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0510, fiscal year 2017, appropriation 07000 ($22,203), fund 0510, fiscal year 2017, appropriation 25800 ($5,281), and fund 0510, fiscal year 2017, appropriation 69000 ($5,000) which shall expire on June 30, 2017.


                                                                                    80 - Aeronautics Commission

(WV Code Chapter 29)

Fund 0582 FY 2018 Org 0807


Personal Services and Employee Benefits...............................        00100           $                   166,719

Current Expenses (R)................................................................        13000                                591,614

Repairs and Alterations..............................................................        06400                                       100

BRIM Premium..........................................................................        91300                                    4,148

     Total.......................................................................................                             $                   762,581

            Any unexpended balances remaining in the appropriations for Unclassified (fund 0582, appropriation 09900) and Current Expenses (fund 0582, appropriation 13000) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018.


DEPARTMENT OF VETERANS’ ASSISTANCE

                                                                       81 - Department of Veterans’ Assistance

(WV Code Chapter 9A)

Fund 0456 FY 2018 Org 0613


Personal Services and Employee Benefits...............................        00100           $                1,807,393

Unclassified................................................................................        09900                                  20,000

Current Expenses......................................................................        13000                                137,189

Repairs and Alterations..............................................................        06400                                    5,000

Veterans’ Field Offices..............................................................        22800                                248,345

Veterans’ Nursing Home (R).....................................................        28600                             5,527,826

Veterans’ Toll Free Assistance Line..........................................        32800                                    2,015

Veterans’ Reeducation Assistance (R)......................................        32900                                  29,502

Veterans’ Grant Program (R).....................................................        34200                                  30,741

Veterans’ Grave Markers...........................................................        47300                                  10,254

Veterans’ Transportation............................................................        48500                                625,000

Veterans Outreach Programs....................................................        61700                                160,001

Memorial Day Patriotic Exercise................................................        69700                                  20,000

Veterans Cemetery....................................................................        80800                                375,428

BRIM Premium..........................................................................        91300                                  23,860

     Total.......................................................................................                             $                9,022,554

            Any unexpended balances remaining in the appropriations for Veterans’ Nursing Home (fund 0456, appropriation 28600), Veterans’ Reeducation Assistance (fund 0456, appropriation 32900), Veterans’ Grant Program (fund 0456, appropriation 34200), Veterans’ Bonus – Surplus (fund 0456, appropriation 34400), and Educational Opportunities for Children of Deceased Veterans (fund 0456, appropriation 85400) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0456, fiscal year 2017, appropriation 28600 ($8,794), fund 0456, fiscal year 2017, appropriation 32900 ($1,702), and fund 0456, fiscal year 2017, appropriation 34200 ($29,000) which shall expire on June 30, 2017.


                                                                      82 - Department of Veterans’ Assistance –

Veterans’ Home

(WV Code Chapter 9A)

Fund 0460 FY 2018 Org 0618


Personal Services and Employee Benefits...............................        00100           $                1,093,492

Current Expenses......................................................................        13000                                  44,576

     Total.......................................................................................                             $                1,138,068


BUREAU OF SENIOR SERVICES

                                                                                  83 - Bureau of Senior Services

(WV Code Chapter 29)

Fund 0420 FY 2018 Org 0508


Transfer to Division of Human Services for Health Care

     and Title XIX Waiver for Senior Citizens...............................        53900           $              21,583,766

            The above appropriation for Transfer to Division of Human Services for Health Care and Title XIX Waiver for Senior Citizens (fund 0420, appropriation 53900) along with the federal moneys generated thereby shall be used for reimbursement for services provided under the program.

            The above appropriation is in addition to funding provided in fund 5405 for this program.


WEST VIRGINIA COUNCIL FOR COMMUNITY

AND TECHNICAL COLLEGE EDUCATION

                                                                                    84 - West Virginia Council for

Community and Technical College Education –

Control Account

(WV Code Chapter 18B)

Fund 0596 FY 2018 Org 0420


West Virginia Council for Community

     and Technical Education (R).................................................        39200           $                   723,410

Transit Training Partnership.......................................................        78300                                  34,293

Community College Workforce Development (R).....................        87800                                784,901

College Transition Program.......................................................        88700                                278,222

West Virginia Advance Workforce Development (R)................        89300                             3,116,749

Technical Program Development (R)........................................        89400                             1,800,735

     Total.......................................................................................                             $                6,738,310

            Any unexpended balances remaining in the appropriations for West Virginia Council for Community and Technical Education (fund 0596, appropriation 39200), Capital Improvements – Surplus (fund 0596, appropriation 66100), Community College Workforce Development (fund 0596, appropriation 87800), West Virginia Advance Workforce Development (fund 0596, appropriation 89300), and Technical Program Development (fund 0596, appropriation 89400) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0596, fiscal year 2017, appropriation 39200 ($14,000), fund 0596, fiscal year 2017, appropriation 89300 ($69,244), and fund 0596, fiscal year 2017, appropriation 89400 ($45,964) which shall expire on June 30, 2017.

            From the above appropriation for the Community College Workforce Development (fund 0596, appropriation 87800), $200,000 shall be expended on the Mine Training Program in Southern West Virginia.

            Included in the above appropriation for West Virginia Advance Workforce Development (fund 0596, appropriation 89300) is $200,000 to be used exclusively for advanced manufacturing and energy industry specific training programs.


                                                             85 - Mountwest Community and Technical College

(WV Code Chapter 18B)

Fund 0599 FY 2018 Org 0444


Mountwest Community and Technical College.........................        48700           $                5,314,947


                                                              86 - New River Community and Technical College

(WV Code Chapter 18B)

Fund 0600 FY 2018 Org 0445


New River Community and Technical College..........................        35800           $                5,247,765


                                                                87 - Pierpont Community and Technical College

(WV Code Chapter 18B)

Fund 0597 FY 2018 Org 0446


Pierpont Community and Technical College.............................        93000           $                6,989,036


                                                             88 - Blue Ridge Community and Technical College

(WV Code Chapter 18B)

Fund 0601 FY 2018 Org 0447


Blue Ridge Community and Technical College.........................        88500           $                4,880,509


                                                                    89 - West Virginia University at Parkersburg

(WV Code Chapter 18B)

Fund 0351 FY 2018 Org 0464


West Virginia University – Parkersburg.....................................        47100           $                9,086,528


                                                90 - Southern West Virginia Community and Technical College

(WV Code Chapter 18B)

Fund 0380 FY 2018 Org 0487


Southern West Virginia Community and Technical College......        44600           $                7,626,471


                                                91 - West Virginia Northern Community and Technical College

(WV Code Chapter 18B)

Fund 0383 FY 2018 Org 0489


West Virginia Northern Community and Technical College......        44700           $                6,583,128


                                                  92 - Eastern West Virginia Community and Technical College

(WV Code Chapter 18B)

Fund 0587 FY 2018 Org 0492


Eastern West Virginia Community and Technical College........        41200           $                1,751,421


                                                           93 - BridgeValley Community and Technical College

(WV Code Chapter 18B)

Fund 0618 FY 2018 Org 0493


BridgeValley Community and Technical College......................        71700           $                7,158,055


HIGHER EDUCATION POLICY COMMISSION

                                                                     94 - Higher Education Policy Commission –

Administration –

Control Account

(WV Code Chapter 18B)

Fund 0589 FY 2018 Org 0441


Personal Services and Employee Benefits...............................        00100           $                2,471,913

Current Expenses......................................................................        13000                                  13,212

Higher Education Grant Program..............................................        16400                           39,019,864

Tuition Contract Program (R)....................................................        16500                             1,224,564

Underwood-Smith Scholarship Program-Student Awards........        16700                                328,349

Facilities Planning and Administration (R).................................        38600                             1,749,992

PROMISE Scholarship – Transfer.............................................        80000                           18,500,000

HEAPS Grant Program (R)........................................................        86700                             5,007,764

BRIM Premium..........................................................................        91300                                  16,651

     Total.......................................................................................                             $              68,332,309

            Any unexpended balances remaining in the appropriations for Unclassified – Surplus (fund 0589, appropriation 09700), Tuition Contract Program (fund 0589, appropriation 16500), Capital Improvements – Surplus (fund 0589, appropriation 66100), Capital Outlay and Maintenance (fund 0589, appropriation 75500), and HEAPS Grant Program (fund 0589, appropriation 86700) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0589, fiscal year 2017, appropriation 16500 ($24,991) which shall expire on June 30, 2017.

            The above appropriation for Facilities Planning and Administration (fund 0589, appropriation 38600) is for operational expenses of the West Virginia Education, Research and Technology Park between construction and full occupancy.

            The above appropriation for Higher Education Grant Program (fund 0589, appropriation 16400) shall be transferred to the Higher Education Grant Fund (fund 4933, org 0441) established by W.Va. Code §18C-5-3.

            The above appropriation for Underwood-Smith Scholarship Program-Student Awards (fund 0589, appropriation 16700) shall be transferred to the Underwood-Smith Teacher Scholarship and Loan Assistance Fund (fund 4922, org 0441) established by W.Va. Code §18C-4-1.

            The above appropriation for PROMISE Scholarship – Transfer (fund 0589, appropriation 80000) shall be transferred to the PROMISE Scholarship Fund (fund 4296, org 0441) established by W.Va. Code §18C-7-7.


                                                                     95 - Higher Education Policy Commission –

Administration -

West Virginia Network for Educational Telecomputing (WVNET)

(WV Code Chapter 18B9)

Fund 0551 FY 2018 Org 0495


WVNET......................................................................................        16900           $                1,578,941


                                                                                   96 - West Virginia University –

School of Medicine

Medical School Fund

(WV Code Chapter 18B)

Fund 0343 FY 2018 Org 0463


WVU School of Health Science – Eastern Division...................        05600           $                2,093,146

WVU – School of Health Sciences............................................        17400                           14,443,996

WVU – School of Health Sciences – Charleston Division.........        17500                             2,152,767

Rural Health Outreach Programs..............................................        37700                                158,372

West Virginia University School of Medicine

     BRIM Subsidy........................................................................        46000                             1,203,087

     Total.......................................................................................                             $              20,051,368

            The above appropriation for Rural Health Outreach Programs (fund 0343, appropriation 37700) includes rural health activities and programs; rural residency development and education; and rural outreach activities.

            The above appropriation for West Virginia University School of Medicine BRIM Subsidy (fund 0343, appropriation 46000) shall be paid to the Board of Risk and Insurance Management as a general revenue subsidy against the “Total Premium Billed” to the institution as part of the full cost of their malpractice insurance coverage.


                                                                                   97 - West Virginia University –

General Administrative Fund

(WV Code Chapter 18B)

Fund 0344 FY 2018 Org 0463


West Virginia University.............................................................        45900           $              91,057,983

Jackson’s Mill.............................................................................        46100                                472,960

West Virginia University Institute of Technology.......................        47900                             7,436,007

State Priorities – Brownfield Professional Development...........        53100                                314,188

West Virginia University – Potomac State.................................        99400                             3,650,589

     Total.......................................................................................                             $            102,931,727

            From the above appropriation for Jackson’s Mill (fund 0344, appropriation 46100) $250,000 shall be used for the West Virginia State Fire Training Academy.


                                                                                        98 - Marshall University –

School of Medicine

(WV Code Chapter 18B)

Fund 0347 FY 2018 Org 0471


Marshall Medical School............................................................        17300           $              11,859,733

Rural Health Outreach Programs (R)........................................        37700                                163,219

Forensic Lab...............................................................................        37701                                235,104

Center for Rural Health..............................................................        37702                                155,964

Marshall University Medical School BRIM Subsidy...................        44900                                909,673

     Total.......................................................................................                             $              13,323,693

            Any unexpended balance remaining in the appropriation for Rural Health Outreach Program (fund 0347, appropriation 37700) at the close of the fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0347, fiscal year 2017, appropriation 37700 ($3,352) which shall expire on June 30, 2017.

            The above appropriation for Rural Health Outreach Programs (fund 0347, appropriation 37700) includes rural health activities and programs; rural residency development and education; and rural outreach activities.

            The above appropriation for Marshall University Medical School BRIM Subsidy (fund 0347, appropriation 44900) shall be paid to the Board of Risk and Insurance Management as a general revenue subsidy against the “Total Premium Billed” to the institution as part of the full cost of their malpractice insurance coverage.


                                                                                        99 - Marshall University –

General Administration Fund

(WV Code Chapter 18B)

Fund 0348 FY 2018 Org 0471


Marshall University.....................................................................        44800           $              42,171,166

Luke Lee Listening Language and Learning Lab......................        44801                                  93,441

Vista E-Learning (R)..................................................................        51900                                229,019

State Priorities – Brownfield Professional Development (R).....        53100                                309,606

Marshall University Graduate College Writing Project (R)........        80700                                  25,412

WV Autism Training Center (R).................................................        93200                             1,671,280

     Total.......................................................................................                             $              44,499,924

            Any unexpended balances remaining in the appropriations for Vista E-Learning (fund 0348, appropriation 51900), State Priorities – Brownfield Professional Development (fund 0348, appropriation 53100), Marshall University Graduate College Writing Project (fund 0348, appropriation 80700), and WV Autism Training Center (fund 0348, appropriation 93200) at the close of the fiscal year 2017 are hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0348, fiscal year 2017, appropriation 51900 ($4,982), fund 0348, fiscal year 2017, appropriation 53100 ($6,687), fund 0348, fiscal year 2017, appropriation 80700 ($415), and fund 0348, fiscal year 2017, appropriation 93200 ($35,906) which shall expire on June 30, 2017.


                                                           100 - West Virginia School of Osteopathic Medicine

(WV Code Chapter 18B)

Fund 0336 FY 2018 Org 0476


West Virginia School of Osteopathic Medicine.........................        17200           $                6,487,489

Rural Health Outreach Programs (R)........................................        37700                                160,659

West Virginia School of Osteopathic Medicine

     BRIM Subsidy........................................................................        40300                                153,405

Rural Health Initiative – Medical Schools Support....................        58100                                386,457

     Total.......................................................................................                             $                7,188,010

            Any unexpended balance remaining in the appropriation for Rural Health Outreach Programs (fund 0336, appropriation 37700) at the close of fiscal year 2017 is hereby reappropriated for expenditure during the fiscal year 2018, with the exception of fund 0336, fiscal year 2017, appropriation 37700 ($3,367) which shall expire on June 30, 2017.

            The above appropriation for Rural Health Outreach Programs (fund 0336, appropriation 37700) includes rural health activities and programs; rural residency development and education; and rural outreach activities.

            The above appropriation for West Virginia School of Osteopathic Medicine BRIM Subsidy (fund 0336, appropriation 40300) shall be paid to the Board of Risk and Insurance Management as a general revenue subsidy against the “Total Premium Billed” to the institution as part of the full cost of their malpractice insurance coverage.


                                                                                    101 - Bluefield State College

(WV Code Chapter 18B)

Fund 0354 FY 2018 Org 0482


Bluefield State College...............................................................        40800           $                5,379,199


                                                                                        102 - Concord University

(WV Code Chapter 18B)

Fund 0357 FY 2018 Org 0483


Concord University.....................................................................        41000           $                8,278,077


                                                                                 103 - Fairmont State University

(WV Code Chapter 18B)

Fund 0360 FY 2018 Org 0484


Fairmont State University..........................................................        41400           $              14,579,417


                                                                                    104 - Glenville State College

(WV Code Chapter 18B)

Fund 0363 FY 2018 Org 0485


Glenville State College...............................................................        42800           $                5,622,099


                                                                                      105 - Shepherd University

(WV Code Chapter 18B)

Fund 0366 FY 2018 Org 0486


Shepherd University..................................................................        43200           $                9,360,954


                                                                                    106 - West Liberty University

(WV Code Chapter 18B)

Fund 0370 FY 2018 Org 0488


West Liberty University..............................................................        43900           $                7,592,683


                                                                            107 - West Virginia State University

(WV Code Chapter 18B)

Fund 0373 FY 2018 Org 0490


West Virginia State University...................................................        44100           $                9,514,960

West Virginia State University Land Grant Match.....................        95600                             1,584,947

     Total.......................................................................................                             $              11,099,907

Total TITLE II, Section 1 – General Revenue

     (Including claims against the state).......................................               $                       4,225,050,000


            Sec. 2. Appropriations from state road fund. — From the state road fund there are hereby appropriated conditionally upon the fulfillment of the provisions set forth in Article 2, Chapter 11B of the Code the following amounts, as itemized, for expenditure during the fiscal year 2018.


DEPARTMENT OF TRANSPORTATION

                                                                                 108 - Division of Motor Vehicles

(WV Code Chapters 17, 17A, 17B, 17C, 17D, 20 and 24A)

Fund 9007 FY 2018 Org 0802

                                                                                                                                            State

                                                                                                            Appro-                    Road

                                                                                                            priation                   Fund


Personal Services and Employee Benefits...............................        00100           $              23,278,949

Current Expenses......................................................................        13000                           16,192,150

Repairs and Alterations..............................................................        06400                                144,000

Equipment..................................................................................        07000                             1,080,000

Buildings.....................................................................................        25800                                  10,000

Other Assets...............................................................................        69000                             2,600,000

BRIM Premium..........................................................................        91300                                  73,630

     Total.......................................................................................                             $              43,378,729


                                                                                      109 - Division of Highways

(WV Code Chapters 17 and 17C)

Fund 9017 FY 2018 Org 0803


Debt Service..............................................................................        04000           $              24,000,000

Maintenance...............................................................................        23700                         359,278,000

Nonfederal Improvements.........................................................        23701                         231,400,000

Inventory Revolving...................................................................        27500                             4,000,000

Equipment Revolving.................................................................        27600                           15,000,000

General Operations....................................................................        27700                           45,995,000

Interstate Construction...............................................................        27800                         100,000,000

Other Federal Aid Programs......................................................        27900                         362,000,000

Appalachian Programs..............................................................        28000                         120,000,000

Highway Litter Control................................................................        28200                             1,727,000

Courtesy Patrol..........................................................................        28201                             5,000,000

     Total.......................................................................................                             $         1,268,400,000

            The above appropriations are to be expended in accordance with the provisions of Chapters 17 and 17C of the code.

            The Commissioner of Highways shall have the authority to operate revolving funds within the State Road Fund for the operation and purchase of various types of equipment used directly and indirectly in the construction and maintenance of roads and for the purchase of inventories and materials and supplies.

            There is hereby appropriated in addition to the above appropriations, sufficient money for the payment of claims, accrued or arising during this budgetary period, to be paid in accordance with Sections 17 and 18, Article 2, Chapter 14 of the code.

            It is the intent of the Legislature to capture and match all federal funds available for expenditure on the Appalachian highway system at the earliest possible time. Therefore, should amounts in excess of those appropriated be required for the purposes of Appalachian programs, funds in excess of the amount appropriated may be made available upon recommendation of the commissioner and approval of the Governor. Further, for the purpose of Appalachian programs, funds appropriated by appropriation may be transferred to other appropriations upon recommendation of the commissioner and approval of the Governor.


                                                                         110 - Office of Administrative Hearings

(WV Code Chapter 17C)

Fund 9027 FY 2018 Org 0808


Personal Services and Employee Benefits...............................        00100           $                1,585,201

Current Expenses......................................................................        13000                                338,278

Repairs and Alterations..............................................................        06400                                    3,000

Equipment..................................................................................        07000                                  15,500

BRIM Premium..........................................................................        91300                                  10,000

     Total.......................................................................................                             $                1,951,979

Total TITLE II, Section 2 – State Road Fund

     (Including claims against the state).......................................                             $         1,314,293,957


            Sec. 3. Appropriations from other funds. — From the funds designated there are hereby appropriated conditionally upon the fulfillment of the provisions set forth in Article 2, Chapter 11B of the Code the following amounts, as itemized, for expenditure during the fiscal year 2018.


LEGISLATIVE

                                                                       111 - Crime Victims Compensation Fund

(WV Code Chapter 14)

Fund 1731 FY 2018 Org 2300


                                                                                                            Appro-                    Other

                                                                                                            priation                   Funds


Personal Services and Employee Benefits...............................        00100           $                   498,020

Current Expenses......................................................................        13000                                133,903

Repairs and Alterations..............................................................        06400                                    1,000

Economic Loss Claim Payment Fund........................................        33400                             2,360,125

Other Assets...............................................................................        69000                                    3,700

     Total.......................................................................................                             $                2,996,748


JUDICIAL

                                                                                          112 - Supreme Court –

Family Court Fund

(WV Code Chapter 51)

Fund 1763 FY 2018 Org 2400


Current Expenses......................................................................        13000           $                1,600,000

                                                                                          113 - Supreme Court –

Court Advanced Technology Subscription Fund

(WV Code Chapter 51)

Fund 1704 FY 2018 Org 2400


Current Expenses......................................................................          13000          $                   500,000

                                                                                          114 - Supreme Court –

Adult Drug Court Participation Fund

(WV Code Chapter 62)

Fund 1705 FY 2018 Org 2400


Current Expenses......................................................................        13000           $                   300,000


EXECUTIVE

                                                                                        115 - Governor’s Office –

Minority Affairs Fund

(WV Code Chapter 5)

Fund 1058 FY 2018 Org 0100


Personal Services and Employee Benefits...............................        00100           $                   172,800

Current Expenses......................................................................        13000                                503,200

Martin Luther King, Jr. Holiday Celebration...............................        03100                                    8,926

     Total.......................................................................................                             $                   684,926


                                                                                          116 - Auditor’s Office –

Land Operating Fund

(WV Code Chapters 11A, 12 and 36)

Fund 1206 FY 2018 Org 1200


Personal Services and Employee Benefits...............................        00100           $                   749,297

Unclassified................................................................................        09900                                  15,139

Current Expenses......................................................................        13000                                715,291

Repairs and Alterations..............................................................        06400                                    2,600

Equipment..................................................................................        07000                                426,741

Cost of Delinquent Land Sales..................................................        76800                             1,341,168

     Total.......................................................................................                             $                3,250,236

            There is hereby appropriated from this fund, in addition to the above appropriations if needed, the necessary amount for the expenditure of funds other than Personal Services and Employee Benefits to enable the division to pay the direct expenses relating to land sales as provided in Chapter 11A of the West Virginia Code.

            The total amount of these appropriations shall be paid from the special revenue fund out of fees and collections as provided by law.


                                                                                          117 - Auditor’s Office –

Local Government Purchasing Card Expenditure Fund

(WV Code Chapter 6)

Fund 1224 FY 2018 Org 1200


Personal Services and Employee Benefits...............................        00100           $                   588,283

Current Expenses......................................................................        13000                                282,030

Repairs and Alterations..............................................................        06400                                    6,000

Equipment..................................................................................        07000                                  10,805

Other Assets...............................................................................        69000                                  50,000

Statutory Revenue Distribution..................................................        74100                             2,000,000

     Total.......................................................................................                             $                2,937,118

            There is hereby appropriated from this fund, in addition to the above appropriations if needed, the amount necessary to meet the transfer of revenue distribution requirements to provide a proportionate share of rebates back to the general fund of local governments based on utilization of the program in accordance with W.Va. Code §6-9-2b.


                                                                                          118 - Auditor’s Office –

Securities Regulation Fund

(WV Code Chapter 32)

Fund 1225 FY 2018 Org 1200


Personal Services and Employee Benefits...............................        00100           $                2,375,836

Unclassified................................................................................        09900                                  31,866

Current Expenses......................................................................        13000                             1,463,830

Repairs and Alterations..............................................................        06400                                  12,400

Equipment..................................................................................        07000                                394,700

Other Assets...............................................................................        69000                                900,000

     Total.......................................................................................                             $                5,178,632


                                            119 - Auditor’s Office – Technology Support and Acquisition Fund

(WV Code Chapter 12)

Fund 1233 FY 2018 Org 1200


Current Expenses......................................................................        13000           $                   160,000

Other Assets...............................................................................        69000                                100,000

     Total.......................................................................................                             $                   260,000

            Fifty percent of the deposits made into this fund shall be transferred to the Treasurer’s Office – Technology Support and Acquisition Fund (fund 1329, org 1300) for expenditure for the purposes described in W.Va. Code §12-3-10c.


                                                                                          120 - Auditor’s Office –

Purchasing Card Administration Fund

(WV Code Chapter 12)

Fund 1234 FY 2018 Org 1200


Personal Services and Employee Benefits...............................        00100           $                2,667,397

Current Expenses......................................................................        13000                             2,303,622

Repairs and Alterations..............................................................        06400                                    5,500

Equipment..................................................................................        07000                                650,000

Other Assets...............................................................................        69000                                308,886

Statutory Revenue Distribution..................................................        74100                             4,000,000

     Total.......................................................................................                             $                9,935,405