Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Third State Legislature

Regular Session of 2006

State of Hawaii

Sir:

Your Committees on Public Safety & Military Affairs and Labor & Public Employment, to which was referred H.B. No. 2131 entitled:

beg leave to report as follows:

The purpose of this measure is to provide police officers with a one-time tax credit to partially reimburse them for the cost of purchasing non-departmental bullet-proof vests.

Specifically, the tax credit reimburses police officers for an amount equal to the difference between the cost of a higher-quality vest and the cost of a department-issued vest.

Your Committee received testimony in support of the bill from the State of Hawaii Organization of Police Officers. Comments on the bill were received from the Legislative Tax Bill Service. The Department of Taxation took no position on the measure.

Your Committee finds that department-issued bullet-proof vests do not adequately withstand the stresses of daily use. For example, an officer's perspiration, weight, and body size are factors that can contribute to the failure of a vest, with the possible result of serious injury to the officer.

This measure assists police officers with the cost of purchasing a higher-quality vest to allow officers to serve the community with the confidence that their vests will properly protect them in the line of duty.

As affirmed by the records of votes of the members of your Committees on Public Safety & Military Affairs and Labor & Public Employment that are attached to this report, your Committees are in accord with the intent and purpose of H.B. No. 2131 and recommend that it pass Second Reading and be referred to the Committee on Finance.