HB0001H3106

This amendment adds a new section providing for state distributions to local governments from statewide sales and use tax collections if revenues fall below a specified threshold in fiscal years 2027 or 2028.

• Adds language to the bill's purpose statement to indicate the act provides for distributions to local governments. (Page 1, lines 1-2)
• Creates a new Section 328 establishing an appropriation mechanism: if statewide sales and use tax revenue available for distribution under W.S. 39-15-602(a) falls below $73,125,000 in fiscal year 2027 or 2028, the shortfall amount is appropriated to the office of state lands and investments for distribution to local governments. This provision only takes effect if 2026 House Bill 107 is enacted into law. (Page 4-5, lines 4-22)

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