REPORT TITLE:
Taxation


DESCRIPTION:
Allows income tax refund check-off.  (SD1)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        2421
THE SENATE                              S.B. NO.           S.D. 1
TWENTIETH LEGISLATURE, 2000                                
STATE OF HAWAII                                            
                                                             
________________________________________________________________
________________________________________________________________


                   A  BILL  FOR  AN  ACT

RELATING TO TAXATION. 


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-     Income tax refund check-off authorized; voluntary
 
 5 remittance of tax; various organizations.  (a)  Any individual
 
 6 who is entitled to a state income tax refund under section 231-23
 
 7 when submitting a state income tax return to the department of
 
 8 taxation may designate part or all of the refund to be paid over
 
 9 to the following organizations:
 
10      (1)  Youth Conservation Corps;
 
11      (2)  Youth for Environmental Services; or
 
12      (3)  Sierra Club, Hawaii Chapter;
 
13 any other law to the contrary notwithstanding.  In the case of a
 
14 joint return of a husband and wife entitled to a state income tax
 
15 refund, each spouse may designate one or more of the
 
16 organizations set forth in paragraphs (1) to (3) and the amount
 
17 of the refund to go to the organization.  Any individual, or each
 
18 spouse if a joint return, who files a state income tax return
 
19 which indicates a balance due or zero balance, may remit
 

 
Page 2                                                     2421
                                     S.B. NO.           S.D. 1
                                                        
                                                        

 
 1 additional moneys to the department by designating the additional
 
 2 amounts to be paid to one or more of the organizations set forth
 
 3 in paragraphs (1) to (3).
 
 4      (b)  The director of taxation shall revise the individual
 
 5 state income tax form to allow the designation of contributions
 
 6 to the organizations on the face of the income tax return.  An
 
 7 explanation shall be included which clearly states that the
 
 8 check-off does not constitute an additional tax liability and
 
 9 that it is deemed a contribution for the purposes of section 170
 
10 (with respect to charitable, etc., contributions and gifts) of
 
11 the Internal Revenue Code as operative in this chapter.
 
12      (c)  If no designation was made on the original tax return
 
13 when filed, a designation may be made by the individual on an
 
14 amended return filed within twenty months and ten days after the
 
15 due date for the original return for that taxable year.  A
 
16 designation once made whether by an original or amended return
 
17 may not be revoked."
 
18      SECTION 2.  New statutory material is underscored.
 
19      SECTION 3.  This Act shall take effect upon its approval.