REPORT TITLE:
Governor; Food Allowance


DESCRIPTION:
Provides that moneys paid to the governor as a personal food
allowance are compensation for services.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        
THE SENATE                              S.B. NO.           2399
TWENTIETH LEGISLATURE, 2000                                
STATE OF HAWAII                                            
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO THE GOVERNOR. 


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

 1      SECTION 1.  The governor of the State receives a personal
 
 2 food allowance out of state funds appropriated to the office of
 
 3 the governor.  These moneys are separate from moneys paid to the
 
 4 governor as salary, and, therefore, are not subject to personal
 
 5 income taxes.  Since moneys paid to the governor as a personal
 
 6 food allowance benefit the governor personally and not the State
 
 7 as a whole, these amounts should be considered an additional form
 
 8 of compensation to the governor, and taxed accordingly.  The tax
 
 9 treatment accorded the governor of this State should be no more
 
10 favorable than that accorded the President of the United States,
 
11 who pursuant to federal law, is required to pay income tax on an
 
12 expense allowance. 
 
13      The purpose of this Act is to establish that funds received
 
14 by the governor for a personal food allowance are compensation
 
15 for the governor's services.
 
16      SECTION 2.  Section 26-51, Hawaii Revised Statutes, is
 
17 amended to read as follows:
 
18      "§26-51  Governor; lieutenant governor.  Effective
 
19 January 1, 1989, and January 1, 1990, the salary of the governor
 

 
Page 2                                                     
                                     S.B. NO.           2399
                                                        
                                                        

 
 1 of the State shall be $90,699 and $94,780 a year,
 
 2 respectively[.]; provided that all amounts used by the governor
 
 3 for supplying food at Washington Place for the governor and the
 
 4 governor's family shall be deemed compensation to the governor,
 
 5 but shall not be considered part of the governor's salary amount
 
 6 set forth in this section.  Effective [January 1, 1989, and]
 
 7 January 1, 1990, the salary of the lieutenant governor shall be
 
 8 [$86,164 and] $90,041 a year[, respectively]."
 
 9      SECTION 3.  Statutory material to be repealed is bracketed.
 
10 New statutory material is underscored.
 
11      SECTION 4.  This Act shall take effect upon its approval.
 
12 
 
13                       INTRODUCED BY:  ___________________________