REPORT TITLE:
Juror Fee


DESCRIPTION:
Increases the annual jury fee to $100 per day, excluded from
gross income.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        
THE SENATE                              S.B. NO.           770
TWENTIETH LEGISLATURE, 1999                                
STATE OF HAWAII                                            
                                                             
________________________________________________________________
________________________________________________________________


                   A  BILL  FOR  AN  ACT

RELATING TO JURORS.



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

 1      SECTION 1.  Section 612-8, Hawaii Revised Statutes, is
 
 2 amended by amending subsection (a) to read as follows:
 
 3      "(a)  Each juror shall be paid [$30] $100 for each day of
 
 4 actual attendance at court.  In addition, each juror shall be
 
 5 paid 33 cents for each mile actually and necessarily traveled in
 
 6 going to and from court.  A person who appears at the time for
 
 7 which that person is summoned to court for jury duty may be
 
 8 allowed the mileage fee although the person, upon that person's
 
 9 request, is subsequently excused or exempted from jury service."
 
10      SECTION 2.  Section 235-7, Hawaii Revised Statutes, is
 
11 amended by amending subsection (a) to read as follows:
 
12      "(a)  There shall be excluded from gross income, adjusted
 
13 gross income, and taxable income:
 
14      (1)  Income not subject to taxation by the State under the
 
15           Constitution and laws of the United States;
 
16      (2)  Rights, benefits, and other income exempted from
 
17           taxation by section 88-91, having to do with the state
 
18           retirement system, and the rights, benefits, and other
 
19           income, comparable to the rights, benefits, and other
 

 
Page 2                                                     
                                     S.B. NO.           770
                                                        
                                                        

 
 1           income exempted by section 88-91, under any other
 
 2           public retirement system;
 
 3      (3)  Any compensation received in the form of a pension for
 
 4           past services;
 
 5      (4)  Compensation paid to a patient affected with Hansen's
 
 6           disease employed by the State or the United States in
 
 7           any hospital, settlement, or place for the treatment of
 
 8           Hansen's disease;
 
 9      (5)  Except as otherwise expressly provided, payments made
 
10           by the United States or this State, under an act of
 
11           Congress or a law of this State, which by express
 
12           provision or administrative regulation or
 
13           interpretation are exempt from both the normal and
 
14           surtaxes of the United States, even though not so
 
15           exempted by the Internal Revenue Code itself;
 
16      (6)  Any income expressly exempted or excluded from the
 
17           measure of the tax imposed by this chapter by any other
 
18           law of the State, it being the intent of this chapter
 
19           not to repeal or supersede any such express exemption
 
20           or exclusion;
 
21      (7)  The first $1,750 received by each member of the reserve
 
22           components of the Army, Navy, Air Force, Marine Corps,
 
23           or Coast Guard of the United States of America, and the
 

 
Page 3                                                     
                                     S.B. NO.           770
                                                        
                                                        

 
 1           Hawaii national guard as compensation for performance
 
 2           of duty;
 
 3      (8)  Income derived from the operation of ships or aircraft
 
 4           if the income is exempt under the Internal Revenue Code
 
 5           pursuant to the provisions of an income tax treaty or
 
 6           agreement entered into by and between the United States
 
 7           and a foreign country, provided that the tax laws of
 
 8           the local governments of that country reciprocally
 
 9           exempt from the application of all of their net income
 
10           taxes, the income derived from the operation of ships
 
11           or aircraft which are documented or registered under
 
12           the laws of the United States;
 
13      (9)  The value of legal services provided by a prepaid legal
 
14           service plan to a taxpayer, the taxpayer's spouse, and
 
15           the taxpayer's dependents;
 
16     (10)  Amounts paid, directly or indirectly, by a prepaid
 
17           legal service plan to a taxpayer as payment or
 
18           reimbursement for the provision of legal services to
 
19           the taxpayer, the taxpayer's spouse, and the taxpayer's
 
20           dependents;
 
21     (11)  Contributions by an employer to a prepaid legal service
 
22           plan for compensation (through insurance or otherwise)
 
23           to the employer's employees for the costs of legal
 

 
Page 4                                                     
                                     S.B. NO.           770
                                                        
                                                        

 
 1           services incurred by the employer's employees, their
 
 2           spouses, and their dependents; [and]
 
 3     (12)  Amounts received in the form of a monthly surcharge by
 
 4           a utility acting on behalf of an affected utility under
 
 5           section 269-16.3 shall not be gross income, adjusted
 
 6           gross income, or taxable income for the acting utility
 
 7           under this chapter.  Any amounts retained by the acting
 
 8           utility for collection or other costs shall not be
 
 9           included in this exemption[.]; and
 
10     (13)  Amounts received as a juror under section 612-8."
 
11      SECTION 3.  Statutory material to be repealed is bracketed.
 
12 New statutory material is underscored.
 
13      SECTION 4.  This Act shall take effect upon its approval;
 
14 provided that section 2 shall apply to taxable years beginning
 
15 after December 31, 1999.
 
16 
 
17                              INTRODUCED BY:______________________