Report Title:

Health Screening; Tax Incentives

 

Description:

Giving a tax incentive for any taxpayer who obtains an annual health screening. Portion of tobacco settlement fund pays for the credit.

THE SENATE

S.B. NO.

3000

TWENTY-FIRST LEGISLATURE, 2002

 

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

Relating to Health Screening.

 

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

SECTION 1. Health screening is a good way for Hawaii residents to stay healthy. It can provide early detection, which is a key factor in treating or preventing most conditions. Health screening further gives Hawaii residents information on how to build a healthier life by looking at current lifestyle, health habits, and family history. This includes providing information on smoking, excessive alcohol consumption, exercise, eating right, and reducing stress.

Health screening is a health risk assessment, which then develops into a personal health action plan. Yearly assessments help Hawaii residents to measure their progress and alert them to changes, which might require additional actions to meet health goals. These assessments further benefit Hawaii's employers by promoting good health, which in turn means a more productive work environment.

The purpose of this Act is to give each taxpayer a $25 tax incentive for an annual health screening.

SECTION 2. Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§235- Tax credit to promote health screening. (a) Any taxpayer who files an individual income tax return for a taxable year may claim an income tax credit under this section against the Hawaii state individual net income tax.

(b) The tax credit shall be $25 for obtaining an annual health screening.

(c) If the tax credit claimed by the taxpayer under this section exceeds the amount of the income tax payments due from the taxpayer, the excess of credit over payments due shall be refunded to the taxpayer; provided that the tax credit properly claimed by a taxpayer who has no income tax liability shall be paid to the taxpayer; and provided that no refunds or payments on account of the tax credit allowed by this section shall be made for amounts less than $1.

(d) The director of taxation shall prepare such forms as may be necessary to claim a credit under this section, may require proof of the claim for the tax credit, and may adopt rules pursuant to chapter 91.

(e) All of the provisions relating to assessments and refunds under this chapter and under section 231-23(c)(1) shall apply to the tax credit under this section.

(f) Claims for the tax credit under this section, including any amended claims, shall be filed on or before the end of the twelfth month following the taxable year for which the credit may be claimed."

SECTION 3. Section 328L-4, Hawaii Revised Statutes, is amended to read as follows:

"[[]§328L-4[]] Use of funds appropriated to the department. (a) The department, immediately upon receipt of the thirty-five per cent of moneys appropriated pursuant to section 328L-2(b)(2), subject to subsection (b), shall:

(1) Transfer up to ten per cent of the total moneys received by the State from tobacco settlement moneys to the department of human services for the children's health insurance program; and

(2) Expend the remainder of the moneys received by the department for health promotion and disease prevention programs, including but not limited to, maternal child health and child development programs, promotion of healthy lifestyles (including fitness, nutrition, and tobacco control), and prevention oriented public health programs.

For purposes of paragraph (2), the director shall convene an advisory group that shall be separate from the tobacco prevention and control advisory board, to strategically plan the development and implementation of preventive systems to achieve measurable outcomes and to make recommendations for the expenditure of these moneys. The advisory group shall be composed of nine members with expertise in the programs under paragraph (2), and shall be selected at the discretion of the director.

(b) Upon notification by the department of taxation before January 1 of each calendar year of the dollar amounts of income tax credits claimed under section 235-     , the department of health shall reimburse the general fund in an amount equal to the dollar amount of the income tax credits claimed."

SECTION 4. New statutory material is underscored.

SECTION 5. This Act, upon its approval, shall apply to taxable years beginning after December 31, 2002.

INTRODUCED BY:

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