Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Second State Legislature

Regular Session of 2004

State of Hawaii

Sir:

Your Committees on Human Services and Housing and Health, to which was referred H.B. No. 2110 entitled:

beg leave to report as follows:

The purpose of this bill is to establish an income tax credit for individuals who provide care to one or more eligible care recipients.

Several individuals submitted testimony in support of this bill. The Department of Taxation opposed this bill. The Tax Foundation of Hawaii submitted comments.

Your Committees note that the criteria for determining eligibility for the credit need to be clarified, and respectfully request that the Committee on Finance address this issue.

Your Committees have amended this bill by:

As affirmed by the records of votes of the members of your Committees on Human Services and Housing and Health that are attached to this report, your Committees are in accord with the intent and purpose of H.B. No. 2110, as amended herein, and recommend that it pass Second Reading in the form attached hereto as H.B. No. 2110, H.D. 1, and be referred to the Committee on Finance.