STAND. COM. REP. NO. 1999

                                 Honolulu, Hawaii
                                                   , 1999

                                 RE: S.C.R. No. 53
                                     S.D. 1




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

Sir:

     Your Committee on Finance, to which was referred S.C.R. No.
53, S.D. 1, entitled: 

     "SENATE CONCURRENT RESOLUTION REQUESTING THE DEPARTMENT OF
     TAXATION TO AMEND ITS RULES FOR EMPLOYERS PAYING STATE
     WITHHOLDING TAXES FOR NONRESIDENTS,"

begs leave to report as follows:

     The purpose of this concurrent resolution is to request the
Department of Taxation to amend its rules for employers paying
State withholding taxes for nonresidents.

     As affirmed by the record of votes of the members of your
Committee on Finance that is attached to this report, your
Committee concurs with the intent and purpose of S.C.R. No. 53,
S.D. 1, and recommends its adoption.

                                   Respectfully submitted on
                                   behalf of the members of the
                                   Committee on Finance,



                                   ______________________________
                                   DWIGHT Y. TAKAMINE, Chair