REPORT TITLE:
Tax Credit for CPR Cert.


DESCRIPTION:
Allows an income tax credit for obtaining CPR certification.
(SB2194 HD1)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        2194
THE SENATE                              S.B. NO.           S.D. 1
TWENTIETH LEGISLATURE, 2000                                H.D. 1
STATE OF HAWAII                                            
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO INCOME TAX CREDITS.



BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 1      SECTION 1.  Chapter 235, Hawaii Revised Statutes, is amended
 
 2 by adding a new section to be appropriately designated and to
 
 3 read as follows:
 
 4      "§235-    Cardiopulmonary resuscitation certification;
 
 5 income tax credit.  (a)  Each individual taxpayer who files an
 
 6 individual net income tax return for a taxable year, may claim a
 
 7 tax credit under this section against the Hawaii state individual
 
 8 net income tax.  The tax credit may be claimed upon successful
 
 9 completion of an accredited cardiopulmonary resuscitation course,
 
10 and the tax credit shall be     .
 
11      (b)  If the tax credit claimed by the taxpayer under this
 
12 section exceeds the amount of the income tax payments due from
 
13 the taxpayer, the excess of credit over payments due shall be
 
14 refunded to the taxpayer; provided that:
 
15      (1)  The tax credit properly claimed by a taxpayer who has
 
16           no income tax liability shall be paid to the taxpayer;
 
17           and
 
18      (2)  No refunds or payments on account of the tax credit
 
19           allowed by this section shall be made for amounts less
 
20           than $1.
 

 
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                                     S.B. NO.           S.D. 1
                                                        H.D. 1
                                                        

 
 1      (c)  The director of taxation shall prepare forms as may be
 
 2 necessary to claim a credit under this section, may require proof
 
 3 of the claim for the tax credit, and may adopt rules pursuant to
 
 4 chapter 91.
 
 5      (d)  All of the provisions relating to assessments and
 
 6 refunds under this chapter and under section 231-23(c)(1) shall
 
 7 apply to the tax credit under this section.
 
 8      (e)  Claims for the tax credit under this section, including
 
 9 any amended claims, shall be filed on or before the end of the
 
10 twelfth month following the taxable year for which the credit may
 
11 be claimed.
 
12      (f)  For purposes of this section, "accredited
 
13 cardiopulmonary resuscitation course means any cardiopulmonary
 
14 resuscitation course sponsored by the State, counties, the
 
15 American Red Cross, or similar national agency or organization."
 
16      SECTION 2.  New statutory material is underscored.
 
17      SECTION 3.  This Act, upon its approval, shall apply to
 
18 taxable years beginning after December 31, 1999.