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THE FISCAL NOTE PROCESS IN STATE LEGISLATURES

Survey Results, part 3: Fiscal Note Requirements


Created by Violet Baffour
North Carolina General Assembly
Fiscal Research Division

Table of Contents

Fiscal Note Requirements

State

Types of Legislation requiring Fiscal Notes

Average number of Fiscal Notes prepared each session.

Do Fiscal Notes accompany bills in Bill Jacket upon introduction in the Chamber?

AK

Notes required on all bills except appropriations bills.

Undetermined

Yes

AL

No information available

No information available

No information available

AR

Only retirement bills referred to the Committee on Retirement and Social Security Programs require a note; if a legislator requests a note (usually on a tax bill) it is sent to the appropriate state agency.

No information available

No information available

AZ

Fiscal notes prepared only at Legislator's request

70 per year

No

CA

All bills identified as fiscal under the Joint Rules of the Senate and Assembly are "keyed" in the digest by the Legislative Council.

80-1000

No

CO

All bills and concurrent resolutions

600 original fiscal notes, 300-350 revised fiscal notes, and 100 estimated fiscal impacts on proposed amendments.

Fiscal notes are attached to bill jackets, as they are prepared originally and revised in the process.

CT

All bills reported from committees must have fiscal notes attached; all amendments offered on the floor must have fiscal notes according to legislative rules.

No information available

No information available

DE

No information available

No information available

No information available

FL

By House rule, all bills that are heard by committee or go to the floor should have a fiscal note

1197 fiscal notes prepared on 961 bills during 1997 session.

No, after a committee hears a bill, its analysis is placed in the bill jacket.

GA

Only bills that have a significant impact on the anticipated revenue or expenditure level of any state department require fiscal notes

70

Yes

HI

No information available

No information available

No information available

ID

Fiscal notes required on appropriations bills

Approximately 700

Yes

IL

Fiscal notes prepared for debt impact bills and/ or bills that impact State revenues.

Approximately 600 (including revisions)

N/A

IN

Fiscal notes prepared on all bills

2100 (odd- numbered year-long session) and 1800 (even- numbered year-short session)

Yes

IA

Fiscal notes prepared on bills that meets the requirements of Joint Rules - $100,000 annual effect or a $50,000- impact over 5 years.

Between 400 and 500

No. Fiscal are printed in the "clip sheet" (contains all amendments and fiscal notes) and are distributed to legislators prior to the beginning of session each day. Fiscal notes are also available electronically.

KS

Fiscal notes prepared on all bills (in bill's introduced version).

Approximately 700 to 1000

No, a fiscal note produced by the time bill is first heard in committee.

KY

Fiscal notes only completed on requests from sponsor, chair, majority of a committee considering a measure, or membership of a chamber considering floor action.

Approximately 600 (including amendments)

Yes.

LA

Fiscal notes prepared for bills affecting (i) expenditure of any political subdivision of the state, (ii) receipt, expenditure, allocation, or dedication of funds of any state board, commission, or other entity that is not appropriated any funds in any appropriation bill.

Over 3,500 in general session and over 1000 in fiscal- only session.

Yes, when fiscal note is available

ME

Fiscal notes prepared for each bill with potential fiscal impact.

Over 2,500 in long session.

No information available.

MD

Fiscal notes required on all bills.

2,500 first- readers, 750 third- readers and enrolled bills

No, fiscal notes are delivered separately to the committees before the bill hearings and placed in the members' committee notebooks. Fiscal notes also available online.

MA

Fiscal notes prepared on only bills that have a fiscal impact.

Approximately 50

Note does accompany bill but is not a part of the introduction done by reading clerk.

MI

No, fiscal notes prepared on bills scheduled to be heard by committees.

Approximately 1,500 in two- year session (including revisions)

Yes, included in member's desk reference, which is updated daily.

MN

No, fiscal notes prepared on bills committee believes will have fiscal impact.

1196 (operating budget year-odd- numbered year), 654 (capital budget year-even numbered year)

No

MS

Fiscal notes required on bills that expend state funds or increase or decrease state revenue.

During last four legislative sessions, PEER staff has prepared an average of 4 fiscal notes per session.

No. Fiscal notes are requested after bill is introduced. Note added to bill jacket.

MO

Fiscal notes required on all bills

Approximately 3000

No

MT

No information available

No information available

No information available

NC

Fiscal notes required on all incarceration, local government bills, as well as tax bills.

Approximately 500 (1999 Legislative session).

No

State

Types of Legislation requiring Fiscal Notes

Average number of Fiscal Notes prepared each session.

Do Fiscal Notes accompany bills in Bill Jacket upon introduction in the Chamber?

ND

No, Fiscal Notes required as requested by Legislative Council Office.

750

No

NE

Fiscal notes required on all bills

Approximately 1000

Yes, fiscal notes also available for review on laptop PCs provided for each legislator.

NH

Fiscal notes required on bills that will have a fiscal impact on state, county and local revenues or expenditures.

Approximately 600

Yes

NJ

Fiscal notes are prepared on bills which, in the opinion of Legislative Budget and Finance Officer, may increase or decrease expenditures or revenues of the State or any political subdivision.

Approximately 758

No- bill is forwarded to Legislative Budget and Finance Officer to be only after bill receives its first reading pursuant to the Chamber in which the bill is introduced.

NM

No information available

No information available

No information available

NV

A bill or joint resolution is required to have a fiscal note if it: 1) has an adverse fiscal effect of more than $2000 on any local government, 2) affects premiums for industrial insurance or the state insurance fund, or 3) increases and provides for a new term of imprisonment or lessens the chance of parole.

Approximately 800

No, a fiscal note must however physically accompany a bill before a committee hearing.

NY

No information available

No information available

No information available

OH

No information available

No information available

No information available

OK

Fiscal notes required on all bills

Approximately 3,800

No

OR

No information available

No information available

No information available

PA

No information available

No information available

No information available

RI

No information available

No information available

No information available

SC

Bills related to state tax revenue, local government revenue or expenditures, state agency expenditures, bills mandating health insurance coverage, budget provisions requiring certification estimates.

250 relating to tax revenue and local government revenue. 125 relating to Appropriation bill revenue certifications.

Impact statements required when bill is reported out of committee.

SD

Fiscal notes only done upon request

30-40

No, notes only prepared after introduction.

TN

Fiscal notes are not required on private acts or bills classified as caption bills in both the House and Senate.

1,800 fiscal notes and 300 fiscal memos on amendments.

No.

TX

House rules require fiscal notes on any bill or joint resolution that authorizes or requires the expenditure or diversion of any state funds for any purpose, or which has a statewide impact on units of local government of the same type or class, and which authorizes or diverts local funds or fees. Senate rules require fiscal notes for all bills and joint resolutions.

During 1997 Legislative session, Legislative Budget Board prepared 9,012 fiscal notes.

No, fiscal notes submitted via an automated fiscal note system to the committee clerk requesting the note, and is then available on-line as part of the committee for the bill.

UT

All bills, joint resolutions, concurrent resolutions, House and Senate resolutions require a fiscal note

Between 760 and 838 bills

Fiscal note printed on last page of each piece of legislation.

VA

No information available

No information available

No information available

VT

Fiscal notes prepared on bills that impact revenue or expenditure.

Approximately 25-30

No

WA

Legislative members and staff base their decision on whether to request a fiscal note on their assessment of:

Does their bill appear to have a fiscal impact?

Is the bill likely to have a hearing?

1999 (105- day session): 4,223.

1998 (60- day session): 2,380.

No. Fiscal notes not written on a bill until after its introduction.

WI

No information available

No information available

No information available

WV

Any bill increasing or decreasing revenues of any type or that will require the expenditure of funds or reduce the expenditure of any funds, except perhaps those bills of a local government nature, require fiscal notes.

Undetermined. However, in the first 22 days of this session, 26% of the 419 bills introduced had fiscal note requests, while another 14% should have had a request.

 

WY

No, only those determined to have fiscal impact by drafter/ fiscal officer.

Between 300 to 400 notes

Yes

Prepared by Violet Baffour
Email: Intern1@ms.ncga.state.nc.us
North Carolina General Assembly
Fiscal Research Division
Suite 619 LOB
Raleigh, NC 27603
Phone: 919-733-4910
Fax: 919-715-3589

Thomas L. Covington (Director)
Email: Tomc@ms.ncga.state.nc.us

Table of Contents


Reviewed December 2003
Email statebudget-info@ncsl.org for more information.
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