Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Second State Legislature

Regular Session of 2003

State of Hawaii

Sir:

Your Committee on Water, Land Use, and Hawaiian Affairs, to which was referred S.B. No. 235, S.D. 3, entitled:

begs leave to report as follows:

The purpose of this bill is to establish a temporary, nonrefundable tax credit for qualified costs incurred in the development of law enforcement, emergency medical services, and public safety training facilities on state land at Kalaeloa, Oahu.

DynCorp, the Criminology and Justice Department of Chaminade University, Department of Information and Computer Sciences of the University of Hawaii at Manoa, and two concerned citizens supported this bill. The Department of Public Safety supported the intent of this bill. The Tax Foundation of Hawaii and Department of Taxation offered comments.

Your Committee notes that this measure provides tax incentives for facilities that will improve the effectiveness of our law enforcement and homeland security agencies.

Your Committee has amended this measure by:

As affirmed by the record of votes of the members of your Committee on Water, Land Use, and Hawaiian Affairs that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 235, S.D. 3, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 235, S.D. 3, H.D. 1, and be referred to the Committee on Finance.