Fiscal impact
reports (FIRs) are prepared by the Legislative
Finance Committee (LFC) for standing finance committees of the NM Legislature. The
LFC does not assume responsibility for the accuracy of these reports if they
are used for other purposes.
Current FIRs (in HTML & Adobe PDF formats) are available on the
NM Legislative Website (legis.state.nm.us). Adobe PDF versions include all attachments,
whereas HTML versions may not.
Previously issued FIRs and attachments may
also be obtained from the LFC in
SPONSOR |
Leavall |
DATE TYPED |
|
HB |
|
||
SHORT
TITLE |
Workers’ Comp Changes |
SB |
111 |
||||
|
ANALYST |
Collard |
|||||
REVENUE
Estimated Revenue |
Subsequent Years Impact |
Recurring or
Non-Rec |
Fund Affected |
|
FY04 |
FY05 |
|||
|
$750.0 |
Indeterminate |
Recurring |
Uninsured
Employers’
Fund |
(Parenthesis ( ) Indicate Revenue Decreases)
Conflicts with SB 74
Relates
to Appropriation in the General Appropriation Act
LFC Files
Response
Received From
Workers’
Compensation Administration
SUMMARY
Synopsis of Bill
Senate Bill 111 provides an enforcement
mechanism through the Taxation and Revenue Department for the Workers’
Compensation Administration’s (WCA) uninsured employers’ fund. The uninsured employers fund will be
administered subject to the provisions of the Tax Administration Act and all penalty and interest collected in connection with the
uninsured employers’ fund will be deposited with the state treasurer for the
uninsured employers’ fund.
FISCAL IMPLICATIONS
The agency anticipates the uninsured employers’
fund will generate $750 thousand annually.
Unspecified increases in the uninsured employers’ fund can be
anticipated over time.
CONFLICT
WCA
indicates this bill has a complimentary purpose to Senate Bill 74, but an
incompatible approach. Senate Bill 74
shifts the assessment to WCA, which is already subject to the Tax Administration
Act and this leaves the assessment as it was passed by
the Legislature last year and adds enforcement under the Tax Administration
Act.
OTHER
SUBSTANTIVE ISSUES
WCA
indicates a consensus that the bill has been reviewed and
supported by the Workers’ Compensation Advisory Council and the Taxation and
Revenue Department.
KBC/lg:yr