STAND. COM. REP. NO. 1477

                                 Honolulu, Hawaii
                                                   , 1999

                                 RE: H.C.R. No. 228
                                     




Honorable Calvin K.Y. Say
Speaker, House of Representatives
Twentieth State Legislature
Regular Session of 1999
State of Hawaii

Sir:

     Your Committee on Economic Development and Business
Concerns, to which was referred H.C.R. No. 228 entitled: 

     "HOUSE CONCURRENT RESOLUTION REQUESTING THE AUDITOR TO STUDY
     THE FEASIBILITY OF EXEMPTING SCHOOL GROUPS FROM THE GENERAL
     EXCISE TAX LAW,"

begs leave to report as follows:

     The purpose of this measure is to request that the Auditor,
in conjunction with the Department of Taxation, study the
feasibility of exempting school groups from all general excise
taxes, including:

     (1)  A determination of the cost to the general fund;

     (2)  Any other costs to the State;

     (3)  The difficulties of exempting school groups; and

     (4)  The benefits of exempting school groups. 

     The Department of Taxation submitted comments on this
measure. 

     As affirmed by the record of votes of the members of your
Committee on Economic Development and Business Concerns that is
attached to this report, your Committee concurs with the intent
and purpose of H.C.R. No. 228, and recommends that it be referred
to the Committee on Legislative Management.

 
 
                                 STAND. COM. REP. NO. 1477
                                 Page 2

 

                                   Respectfully submitted on
                                   behalf of the members of the
                                   Committee on Economic
                                   Development and Business
                                   Concerns,



                                   ______________________________
                                   ROBERT N. HERKES, Chair