Honorable Robert Bunda

President of the Senate

Twenty-First State Legislature

Regular Session of 2001

State of Hawaii

Sir:

Your Committee on Health and Human Services, to which was referred S.B. No. 264 entitled:

begs leave to report as follows:

The purpose of this measure is to facilitate the certification of deaf individuals for tax purposes.

An individual testified in support of the measure. The Department of Taxation submitted comments on the measure.

Currently, persons certified as deaf by a qualified otolaryngologist are entitled to certain tax benefits. Your Committee finds that the requirement of certification by a otolaryngologist creates a hardship for deaf individuals living in sparsely populated areas who must endure long waits and extended travel to receive specialized services.

Your Committee further finds that licensed audiologists are qualified to certify deafness in individuals. Therefore, this measure allows certification of deafness for tax purposes to be done by a licensed audiologist.

As affirmed by the record of votes of the members of your Committee on Health and Human Services that is attached to this report, your Committee is in accord with the intent and purpose

of S.B. No. 264 and recommends that it pass Second Reading and be referred to the Committee on Ways and Means.