STAND. COM. REP. NO.  352-12

Honolulu, Hawaii

                , 2012

RE:   H.B. No. 2732

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Sixth State Legislature

Regular Session of 2012

State of Hawaii

Sir:

     Your Committee on Health, to which was referred H.B. No. 2732 entitled:

"A BILL FOR AN ACT RELATING TO TAX CREDITS,"

begs leave to report as follows:

The purpose of this measure is to promote adult head protection by creating a tax credit for the purchase of safety helmets approved for use by any person sixty-two years of age or older.

The Department of Taxation, Tax Foundation of Hawaii, and Lihue AARP Chapter 654 provided comments.

     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. 2732 and recommends that it pass Second Reading and be referred to the Committee on Finance.

Respectfully submitted on behalf of the members of the Committee on Health,

____________________________

RYAN I. YAMANE, Chair