STAND. COM. REP. NO. 3071
Honolulu, Hawaii
RE: H.B. No. 2097
H.D. 2
S.D. 1
Honorable Robert Bunda
President of the Senate
Twenty-Third State Legislature
Regular Session of 2006
State of Hawaii
Sir:
Your Committees on Human Services and Health, to which was referred H.B. No. 2097, H.D. 2, entitled:
"A BILL FOR AN ACT RELATING TO CAREGIVERS,"
beg leave to report as follows:
The purpose of this measure is to provide caregivers of relatives with some financial relief by providing a caregiver tax credit for eligible taxpayers who care for qualified care recipients.
Your Committees received testimony in support of the measure from Faith Action for Community Equity (FACE), the National Multiple Sclerosis Society, Hawaii Division, the Policy Advisory Board for Elder Affairs (PABEA), UNITE HERE!, and three individuals. The Department of Taxation supports the intent of this measure, but prefers the provisions of companion measures H.B. No. 2414 and S.B. No. 2377. Your Committees received comments regarding the measure from the Tax Foundation of Hawaii.
Your Committees find that this measure would reduce the financial burden on individuals who provide care to family members who are age sixty or older, and who require either supervision due to a cognitive impairment or substantial assistance with at least two activities of daily living. Your Committees further find that a "qualified care recipient" includes family members who either have co-resided with the caregiver for at least six months of the taxable year, or who have received more than fifty percent of their financial support during the taxable year from the caregiver. Your Committees note that this measure is intended to offer relief to individuals who do not receive compensation for providing care.
Your Committees have amended this measure by:
(1) Authorizing advanced practice registered nurses to certify that qualified care recipients require either substantial supervision to protect them from threat to health or safety due to cognitive impairment or substantial assistance to perform at least two activities of daily living;
(2) Replacing the $1000 tax credit with a tax credit schedule according to adjusted gross income; and
(3) Making technical, non-substantive amendments for purposes of clarity and style.
As affirmed by the records of votes of the members of your Committees on Human Services and Health that are attached to this report, your Committees are in accord with the intent and purpose of H.B. No. 2097, H.D. 2, as amended herein, and recommend that it pass Second Reading in the form attached hereto as H.B. No. 2097, H.D. 2, S.D. 1, and be referred to the Committee on Ways and Means.
Respectfully submitted on behalf of the members of the Committees on Human Services and Health,
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____________________________ ROSALYN H. BAKER, Chair |
____________________________ SUZANNE CHUN OAKLAND, Chair |
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