Honorable Robert Bunda

President of the Senate

Twenty-Third State Legislature

Regular Session of 2006

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred H.B. No. 2097, H.D. 2, S.D. 1, entitled:

begs leave to report as follows:

The purpose of this measure is to provide a tax credit to caregivers of qualified care recipients.

As defined in the measure, a qualified care recipient is a relative of the caregiver, sixty years of age or older, a citizen of the United States, resides with the caregiver, receives more than fifty per cent of financial support from the caregiver, and is certified by a licensed physician or advanced practice registered nurse.

Your Committee finds that as Hawaii's population ages, it becomes imperative for the State to explore ways to ensure that older adults that require assistance in daily living, live in a safe and healthy environment.

This measure recognizes the contributions of family members who care for elderly relatives that need assistance to lead a healthy and meaningful life. By providing a tax credit to caregivers, the State is not only supporting this relationship between relatives, but is also reducing the State's costs that would otherwise be expended for the care of elderly residents.

Your Committee has amended the measure by:

As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 2097, H.D. 2, S.D. 1, as amended herein, and recommends that it pass Third Reading in the form attached hereto as H.B. No. 2097, H.D. 2, S.D. 2.