Honorable Robert Bunda

President of the Senate

Twenty-First State Legislature

Regular Session of 2001

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred S.B. No. 264 entitled:

begs leave to report as follows:

The purpose of this measure is to allow a licensed audiologist to certify for tax purposes that a person is deaf.

Presently, persons certified as deaf by a qualified otolaryngologist are entitled to certain tax benefits. Obtaining this certification, however, is very difficult for persons living in sparsely populated areas where otolaryngologists are not available.

This bill resolves this problem by allowing licensed audiologists to provide the certification in addition to otolaryngologists. Licensed audiologists are not only qualified to provide the certification, but they are also more readily available in the general community.

Your Committee has amended the bill by specifying that the licensure of audiologists be pursuant to section 468E, Hawaii Revised Statutes.

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. 264, as amended herein, and recommends that it pass Third Reading in the form attached hereto as S.B. No. 264, S.D. 1.