STAND. COM. REP. NO.  732

Honolulu, Hawaii

                , 2007

RE:   H.B. No. 824

      H.D. 1

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Fourth State Legislature

Regular Session of 2007

State of Hawaii

Sir:

     Your Committees on Health and Human Services & Housing, to which was referred H.B. No. 824 entitled:

"A BILL FOR AN ACT RELATING TO TAXATION,"

beg leave to report as follows:

     The purpose of this bill is to improve the accessibility and livability of the homes of disabled people by providing a tax credit for taxpayers who make modifications to their homes to accommodate individuals with disabilities.

     The Disability and Communication Access Board and AARP supported this bill.  The Department of Taxation submitted comments on this measure.

     Your Committees have amended this bill by making technical, nonsubstantive changes for clarity, consistency, and style.

     As affirmed by the records of votes of the members of your Committees on Health and Human Services & Housing that are attached to this report, your Committees are in accord with the intent and purpose of H.B. No. 824, as amended herein, and recommend that it pass Second Reading in the form attached hereto as H.B. No. 824, H.D. 1, and be referred to the Committee on Finance.

Respectfully submitted on behalf of the members of the Committees on Health and Human Services & Housing,

____________________________ MAILE SHIMABUKURO, Chair

____________________________ JOSHUA B. GREEN, M.D., Chair