Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-First State Legislature

Regular Session of 2001

State of Hawaii

Sir:

Your Committee on Consumer Protection and Commerce, to which was referred S.B. No. 264, S.D. 1, entitled:

begs leave to report as follows:

The purpose of this bill is to allow a licensed audiologist to certify that a person is deaf for the purpose of qualifying for certain tax exemptions and deductions.

Under the present tax law, only a qualified otolaryngologist may certify that a person is deaf. Obtaining this certification is difficult for persons living in rural areas where otolaryngologists are not available.

This bill proposes to resolve this hardship by permitting audiologists, who are more readily available in rural areas, to also provide the required certification.

Testimony in support of this measure was received from the Disability and Communication Access Board. The Department of Taxation and the Tax Foundation of Hawaii offered comments.

As affirmed by the record of votes of the members of your Committee on Consumer Protection and Commerce that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 264, S.D. 1, and recommends that it pass Second Reading and be referred to the Committee on Finance.