STAND. COM. REP. NO. 2603

                                   Honolulu, Hawaii
                                                     , 2000

                                   RE:  S.B. No. 2194
                                        S.D. 1




Honorable Norman Mizuguchi
President of the Senate
Twentieth State Legislature
Regular Session of 2000
State of Hawaii

Sir:

     Your Committee on Ways and Means, to which was referred
S.B. No. 2194 entitled:

     "A BILL FOR AN ACT RELATING TO INCOME TAX CREDITS,"

begs leave to report as follows:

     The purpose of this measure is to provide a $20 refundable
income tax credit for each individual taxpayer who files an
income tax return and successfully completes an accredited
cardiopulmonary resuscitation (CPR) course.

     Testimony in support of this measure was received from two
individuals.  Testimony in opposition of this measure was
received from the Department of Taxation.  Comments were received
from the Tax Foundation of Hawaii.

     Your Committee finds that although income tax credits are
generally designed to mitigate the tax burden of those who are
unable to bear their share of the tax burden, CPR training is a
worthy endeavor and justifies the offering of an income tax
credit to all individuals who successfully complete a CPR course.
Your Committee has amended this measure to leave the income tax
credit amount as an unspecified amount.

     As affirmed by the record of votes of the members of your
Committee on Ways and Means that is attached to this report, your
Committee is in accord with the intent and purpose of
S.B. No. 2194, as amended herein, and recommends that it pass

 
a                                                     SB2194 SD1
 
                                   STAND. COM. REP. NO. 2603
                                   Page 2


Second Reading in the form attached hereto as S.B. No. 2194,
S.D. 1, and be placed on the calendar for Third Reading.

                                 Respectfully submitted on behalf
                                 of the members of the Committee
                                 on Ways and Means,



                                 ________________________________
                                 CAROL FUKUNAGA, Co-Chair



                                 ________________________________
                                 ANDREW LEVIN, Co-Chair

 
a                                                     SB2194 SD1