Report Title:

Tax Deduction; Spay; Neuter

Description:

Provides a tax deduction for the cost of spaying or neutering a dog or cat.

HOUSE OF REPRESENTATIVES	H.B. NO.	218
TWENTY-FOURTH LEGISLATURE, 2007
STATE OF HAWAII

A BILL FOR AN ACT

RELATING TO TAXATION.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

     SECTION 1.  Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§235-  Spay or neuter; tax deduction. (a)  There shall be allowed, as a deduction from gross income, the amount paid during the taxable year by an individual taxpayer for expenditures to spay or neuter the taxpayer's dog or cat.

(b)  The director of taxation:

(1) Shall prepare forms as may be necessary to claim a tax deduction under this section;

(2) May require proof of the claim for the tax deduction; and

(3) May adopt rules pursuant to chapter 91 to effectuate this section."

     SECTION 2.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect upon its approval and shall apply to taxable years beginning after December 31, 2006.

INTRODUCED BY:

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