Tax Credit; Domestic Violence

Provides an income tax credit for donations made to domestic
violence programs.


 1      SECTION 1.  Chapter 235, Hawaii Revised Statutes, is amended
 2 by adding a new section to be appropriately designated and to
 3 read as follows:
 4      "235-    Domestic violence income tax credit.  (a)  Each
 5 individual or corporate resident taxpayer, who files an
 6 individual or corporate net income tax return for a taxable year,
 7 and who is not claimed or is not otherwise eligible to be claimed
 8 as a dependent by another taxpayer for income tax purposes, may
 9 claim a tax credit for contributions made to a domestic violence
10 program.  The credit shall be equal to           per cent of the
11 value of the contribution and shall be applied against the
12 taxpayer's income tax liability for the taxable year for which
13 the income tax return is filed.
14      (b)  For the purposes of this section:
15      (1)  A "domestic violence program" means a program located
16           in the State that provides services to victims of
17           domestic violence and is recognized as such by rule;
18      (2)  "Contribution" means a donation of cash, stocks, bonds
19           or other marketable securities, or real property, the

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 1           value of which shall be determined pursuant to rule.
 2      (c)  The amount of the tax credit claimed shall not exceed
 3 the amount of the taxpayer's income tax liability and the
 4 taxpayer shall not be allowed to claim a tax credit in excess of
 5 $         .  Any tax credit not claimed in the taxable year the
 6 contribution is made may be carried over to the next four
 7 succeeding taxable years until the full credit has been claimed.
 8      (d)  The cumulative amount of tax credits which may be
 9 claimed by all taxpayer contributions to domestic violence
10 programs in any one year shall not exceed $         .  If the
11 cumulative amount of tax credits applied for exceeds $         ,
12 the director of taxation shall equitably apportion such credits
13 to applicant taxpayers pursuant to rule.
14      (e)  A domestic violence program may decline a contribution
15 made by a taxpayer claiming a tax credit under this section.
16      (f)  The director of taxation shall prepare such forms as
17 may be necessary to claim a tax credit under this section.  The
18 director may also require the taxpayer to furnish reasonable
19 information in order that the director may ascertain the validity
20 of the claim for credit made under this section and the director
21 shall adopt rules pursuant to chapter 91 to effectuate the
22 purposes of this section.
23      (g)  All claims for tax credits under this section,

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 1 including any amended claims, must be filed on or before the end
 2 of the twelfth month following the close of the taxable year for
 3 which the credits may be claimed.  Failure to comply with this
 4 provision shall constitute a waiver of the right to claim the
 5 credit."
 6      SECTION 2.  New statutory material is underscored.
 7      SECTION 3.  This Act shall take effect upon its approval and
 8 shall apply to taxable years beginning after December 31, 2000.
10                           INTRODUCED BY:  _______________________