STAND. COM. REP. NO. 442

Honolulu, Hawaii

RE:    S.B. No. 1449

       S.D. 1

Honorable Colleen Hanabusa

President of the Senate

Twenty-Fifth State Legislature

Regular Session of 2009

State of Hawaii

Madam:

     Your Committee on Ways and Means, to which was referred S.B. No. 1449 entitled:

"A BILL FOR AN ACT RELATING TO GENERAL EXCISE TAX,"

begs leave to report as follows:

     The purpose of this measure is to effectuate its title.

     S.B. No. 1449 was introduced as a short-form bill, which is sometimes referred to as a "vehicle bill" primarily used to introduce a bill containing only a general idea as to the purpose of the bill without specifying details in the long form.

Upon consideration, your Committee has amended this bill by deleting its content and by replacing it with language to require taxpayers to make estimated payments of general excise taxes.

Your Committee has amended the bill to provide the substantive contents of the bill in long form so that a public hearing may be properly held on its substantive contents.

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. 1449, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 1449, S.D. 1, and be recommitted to the Committee on Ways and Means, for further consideration.

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

____________________________

DONNA MERCADO KIM, Chair