STAND. COM. REP. NO. 673

Honolulu, Hawaii

RE:    S.B. No. 967

       S.D. 2

Honorable Colleen Hanabusa

President of the Senate

Twenty-Fourth State Legislature

Regular Session of 2007

State of Hawaii

Madam:

     Your Committee on Ways and Means, to which was referred S.B. No. 967, S.D. 1, entitled:

"A BILL FOR AN ACT RELATING TO HEALTH,"

begs leave to report as follows:

     The purpose of this measure is to provide tax deductions to living organ and tissue donors to minimize the financial burdens associated with the donation.

     Written comments in support of this measure was submitted by the Filipino Coalition for Solidarity; Hawai‘i Coalition on Donation; National Federation of Filipino American Associations; National Kidney Foundation; Nursing, Advocates and Mentors, Inc.; Oahu Filipino Community Council; two members of the Organ Donation Center of Hawaii; Philippine Nurses Association-Hawaii; United Filipino Council of Hawaii; and two individuals.  Written comments were submitted by the Department of Taxation, Asian American Network for Cancer Awareness Research and Training, and the Tax Foundation of Hawaii.

     The measure enables organ donors to deduct up to $10,000 in travel and lodging expenses and lost income or wages from their adjusted gross income.

     Your Committee amended this measure to postpone the effective date to ensure further discussion.  Technical, nonsubstantive changes have also been made for the purposes of clarity and consistency.

     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 S.B. No. 967, S.D. 1, as amended herein, and recommends that it pass Third Reading in the form attached hereto as S.B. No. 967, S.D. 2.

Respectfully submitted on behalf of the members of the Committee on Ways and Means,

____________________________

ROSALYN H. BAKER, Chair