STAND. COM. REP. NO. 2014

Honolulu, Hawaii

RE:    S.B. No. 2047

       S.D. 1

Honorable Colleen Hanabusa

President of the Senate

Twenty-Fourth State Legislature

Regular Session of 2008

State of Hawaii

Madam:

     Your Committee on Human Services and Public Housing, to which was referred S.B. No. 2047 entitled:

"A BILL FOR AN ACT RELATING TO TAXATION,"

begs leave to report as follows:

     The purpose of this measure is to create an income tax credit for taxpayers who make modifications to their home to increase accessibility for the disabled.

     Testimony in support of this measure was submitted by AARP Hawaii.  Testimony supporting the intent of this measure was submitted by the Hawaii Department of Taxation and the State Council on Developmental Disabilities.  The Department of Taxation indicated a preference for the language of S.B. No. 3117 that was submitted by the Administration.  Comments on the measure were submitted by the Legislative Tax Bill Service and by the Maui County Council on Aging. 

     Your Committee finds merit in the Department of Taxation's preference for some of the language of S.B. No. 3117.  Specifically, S.B. No. 3117 expressly includes in its purpose section the facilitation of aging-in-place as well as increasing accessibility for the disabled.  Accordingly, your Committee has amended this measure by incorporating some of the language of S.B. No. 3117 by:

     (1)  Amending its purpose section to reflect that the tax credit is meant to facilitate aging-in-place, in addition to increasing accessibility for the disabled;

     (2)  Setting maximum claim amounts for certain tax filing categories;

     (3)  Expanding the definition of "accessibility features" to include lift mechanisms; and

     (4)  Incorporating the definitions of "disability", "elderly person", and "residence".

     Your Committee has also amended this measure by making technical, nonsubstantive amendments for the purposes of clarity and style.

     As affirmed by the record of votes of the members of your Committee on Human Services and Public Housing that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 2047, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 2047, S.D. 1, and be referred to the Committee on Economic Development and Taxation.

Respectfully submitted on behalf of the members of the Committee on Human Services and Public Housing,

____________________________

SUZANNE CHUN OAKLAND, Chair