STAND. COM. REP. NO. 458-20

Honolulu, Hawaii

, 2020

RE: H.B. No. 1980

H.D. 1

Honorable Scott K. Saiki

Speaker, House of Representatives

Thirtieth State Legislature

Regular Session of 2020

State of Hawaii

Sir:

Your Committee on Labor & Public Employment, to which was referred H.B. No. 1980 entitled:

"A BILL FOR AN ACT RELATING TO THE EARNED INCOME TAX CREDIT,"

begs leave to report as follows:

The purpose of this measure is to require all employers to notify their employees in writing of the availability of the federal and state earned income tax credits.

Your Committee received testimony in support of this measure from the ILWU Local 142 and one individual. Your Committee received comments on this measure from the Department of Labor and Industrial Relations and Hawaii Civil Rights Commission.

Your Committee finds that many of Hawaii's workers may qualify for the federal and state earned income tax credits but are unaware of the existence of these tax credits or that they may be eligible for these tax credits. This measure will require employers to provide this information to their employees in writing.

Your Committee has amended this measure by:

(1) Specifying that the requirements of this measure are under the purview of the Department of Taxation in chapter 235, Hawaii Revised Statutes;

(2) Changing the effective date to January 1, 2050, to encourage further discussion; and

(3) Making technical, nonsubstantive amendments for the purposes of clarity, consistency, and style.

As affirmed by the record of votes of the members of your Committee on Labor & Public Employment that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 1980, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 1980, H.D. 1, and be referred to your Committee on Finance.

Respectfully submitted on behalf of the members of the Committee on Labor & Public Employment,

____________________________

AARON LING JOHANSON, Chair