Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Third State Legislature

Regular Session of 2006

State of Hawaii

Sir:

Your Committee on Agriculture, to which was referred H.B. No. 2631 entitled:

begs leave to report as follows:

The purpose of this bill is to reduce the number of abandoned, homeless, or feral dogs and cats by establishing an income tax deduction for the expenditures incurred by an individual taxpayer to spay or neuter the taxpayer's dog or cat.

The Hawaiian Humane Society, The Humane Society of the United States, and numerous concerned individuals supported this bill. The Department of Taxation offered comments.

As affirmed by the record of votes of the members of your Committee on Agriculture that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 2631 and recommends that it pass Second Reading and be referred to the Committee on Finance.