Honorable Robert Bunda

President of the Senate

Twenty-Second State Legislature

Regular Session of 2004

State of Hawaii

Sir:

Your Committee on Water, Land, and Agriculture, to which was referred H.B. No. 1946, H.D. 1, entitled:

begs leave to report as follows:

The purpose of this measure is to allow taxpayers to designate $1 from their return to be paid into the beach restoration special fund.

Testimony in support of this measure was submitted by the Hawaii Audubon Society and the Hawaii Chapter of the Sierra Club. Testimony in opposition to this measure was submitted by the Department of Taxation. Comments were submitted by the Department of Business, Economic Development and Tourism, Department of Land and Natural Resources, and Tax Foundation of Hawaii.

Your Committee finds that many of the State's beaches have deteriorated, losing huge amounts of sand. Public access to these beaches have also eroded and become unsafe, exposing individuals to jagged rocks and surf. Your Committee further finds that a statewide effort is needed to repair this damage to benefit residents and regain and maintain one of the State's main visitor attractions. Your Committee believes that this measure will address these needs by allowing a voluntary income check-off for taxpayers to donate money to the beach restoration special fund.

As affirmed by the record of votes of the members of your Committee on Water, Land, and Agriculture that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 1946, H.D. 1, and recommends that it pass Second Reading and be referred to the Committee on Ways and Means.