STAND. COM. REP. NO. 150-08
Honolulu, Hawaii
, 2008
RE: H.B. No. 2413
H.D. 1
Honorable Calvin K.Y. Say
Speaker, House of Representatives
Twenty-Fourth State Legislature
Regular Session of 2008
State of Hawaii
Sir:
Your Committee on Health, to which was referred H.B. No. 2413 entitled:
"A BILL FOR AN ACT RELATING TO INCOME TAXATION,"
begs leave to report as follows:
The purpose of this bill is to address the serious crisis in the provision of medical services to the poor and uninsured in medically underserved areas of the state by creating an income tax credit equal to 50 per cent of a physician's medical malpractice insurance rates for physicians who start a new practice in medically underserved areas of the state and five percent for physicians currently serving in these areas.
The Department of Commerce and Consumer Affairs, Healthcare Association of Hawaii, Hawaii Pacific Health, and several residents of the University of Hawaii's Department of Psychiatry Residency Training Program supported this bill. The Hawaii Medical Association and Consumer Lawyers of Hawaii supported the intent of this measure. The Department of Taxation, Board of Medical Examiners, and Tax Foundation of Hawaii submitted comments.
Your Committee has amended this bill by lowering the requirement that the taxpayer derive 50 percent of total income from Medicaid and QUEST reimbursements to 20 percent to be eligible for the tax credit.
Technical, nonsubstantive amendments were also made for clarity, consistency, and style.
As affirmed by the record of votes of the members of your Committee on Health that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 2413, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 2413, H.D. 1, and be referred to the Committee on Finance.
Respectfully submitted on behalf of the members of the Committee on Health,
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____________________________ JOSHUA B. GREEN, M.D., Chair |
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