Report Title:

Taxes; Total Disability Definition

Description:

Amends Hawaii Revised Statutes section 235-1 to include the definition of "totally disabled."

THE SENATE	S.B. NO.	338
TWENTY-FIFTH LEGISLATURE, 2009
STATE OF HAWAII

A BILL FOR AN ACT

relating to taxation.

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

     SECTION 1.  Section 235-1, Hawaii Revised Statutes, is amended by adding a new definition to be appropriately inserted and to read as follows:

     ""Totally disabled" or "total disability" means a physical or mental impairment that substantially limits one or more of the major life activities of that person and that constitutes a substantial permanent or semi-permanent handicap to employment."

     SECTION 2.  New statutory material is underscored.

     SECTION 3.  This Act does not affect rights and duties that matured, penalties that were incurred, and proceedings that were begun before its effective date.

     SECTION 4.  This Act shall take effect upon its approval.

INTRODUCED BY:

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