STAND. COM. REP. NO.  543-08

 

Honolulu, Hawaii

                , 2008

 

RE:   H.B. No. 2113

      H.D. 1

 

 

 

 

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Fourth State Legislature

Regular Session of 2008

State of Hawaii

 

Sir:

 

     Your Committees on Health and Human Services & Housing, to which was referred H.B. No. 2113 entitled:

 

"A BILL FOR AN ACT RELATING TO TAXATION,"

 

beg leave to report as follows:

 

     The purpose of this bill is to provide financial relief to those people who have dedicated themselves to provide care for a qualified care recipient which many times will inhibit the caregiver's ability to earn income and result in financial hardships.

 

     The Policy Advisory Board for Elder Affairs, ILWU Local 142, and a several concerned individuals supported this bill.  The Disability and Communication Access Board supported the intent of this measure.  The Executive Office on Aging, Department of Taxation, and Tax Foundation of Hawaii submitted comments.

 

     Your Committees have amended this bill by adding persons with disabilities as qualified care recipients for which a caregiver may file for a tax credit.

 

     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. 2113, as amended herein, and recommend that it pass Second Reading in the form attached hereto as H.B. No. 2113, H.D. 1, 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