STAND. COM. REP. NO.  708

 

Honolulu, Hawaii

                , 2007

 

RE:   H.B. No. 1514

 

 

 

 

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Fourth State Legislature

Regular Session of 2007

State of Hawaii

 

Sir:

 

     Your Committees on Health and Human Services & Housing, to which was referred H.B. No. 1514 entitled:

 

"A BILL FOR AN ACT RELATING TO TAXATION,"

 

beg leave to report as follows:

 

     The purpose of this bill is to exempt from income tax and general excise tax, amounts received by a certified adult foster home for the care of an adult with developmental disabilities.

 

     Numerous members of the Adult Foster Home Association of Hawaii supported this bill.  The Hawaii Coalition of Care Home Administrators (HCCHA) supported this bill with amendments.  The Department of Taxation (DOTAX) provided comments.

 

     Unfortunately, due to the tight time constraints of the legislative calendar, your Committees did not have the opportunity to address the concerns raised by HCCHA.  Therefore, your Committees respectfully request the Committee on Finance to consider an amendment to include adult residential care homes (ARCH).  Additionally, your Committees respectfully request DOTAX to revise its estimated revenue loss to include ARCHs.

 

     As affirmed by the records of votes of the members of your Committees on Health and Human Services & Housing that are attached to this report, your Committees are in accord with the intent and purpose of H.B. No. 1514 and recommend that it pass Second Reading and be referred to the Committee on Finance.

 

 

Respectfully submitted on behalf of the members of the Committees on Health and Human Services & Housing,

 

 

____________________________

MAILE SHIMABUKURO, Chair

 

____________________________

JOSHUA B. GREEN, M.D., Chair