STAND. COM. REP. NO.  341

Honolulu, Hawaii

                , 2009

RE:   H.B. No. 946

      H.D. 1

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Fifth State Legislature

Regular Session of 2009

State of Hawaii

Sir:

     Your Committee on Tourism, Culture, & International Affairs, to which was referred H.B. No. 946 entitled:

"A BILL FOR AN ACT RELATING TO STATE FOUNDATION ON CULTURE AND THE ARTS,"

begs leave to report as follows:

     The purpose of this bill is to establish a state income-tax check-off for the Hawaii State Foundation on Culture and the Arts (SFCA).

     The SFCA, Hawaii Arts Alliance, and several concerned individuals testified in support of this measure.  The Department of Taxation and Department of Accounting and General Services opposed the bill.  The Tax Foundation of Hawaii and Holualoa Foundation for Arts and Culture provided comments.

     Your Committee amended this bill by inserting an effective date of July 1, 2112 to encourage further discussion.

     As affirmed by the record of votes of the members of your Committee on Tourism, Culture, & International Affairs that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 946, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 946, H.D. 1, and be referred to the Committee on Finance.

Respectfully submitted on behalf of the members of the Committee on Tourism, Culture, & International Affairs,

____________________________

JOEY MANAHAN, Chair