Tax Credit for CPR Cert.

Allows an income tax credit for obtaining CPR certification.

THE SENATE                              S.B. NO.           S.D. 1
TWENTIETH LEGISLATURE, 2000                                
STATE OF HAWAII                                            

                   A  BILL  FOR  AN  ACT



 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-    Cardiopulmonary resuscitation certification;
 5 income tax credit.  (a)  Each individual taxpayer who files an
 6 individual net income tax return for a taxable year, may claim a
 7 tax credit under this section against the Hawaii state individual
 8 net income tax.  The tax credit may be claimed as follows:
 9      (1)  Upon successful completion of an accredited
10           cardiopulmonary resuscitation course, the tax credit
11           shall be     .
12      (2)  For purposes of this section, an accredited
13           cardiopulmonary course shall be any cardiopulmonary
14           course sponsored by the State, city and county, the
15           American Red Cross, or similar national agency or
16           organization.
17      (b)  If the tax credit claimed by the taxpayer under this
18 section exceeds the amount of the income tax payments due from
19 the taxpayer, the excess of credit over payments due shall be

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 1 refunded to the taxpayer; provided that the tax credit properly
 2 claimed by a taxpayer who has no income tax liability shall be
 3 paid to the taxpayer; and provided that no refunds or payments on
 4 account of the tax credit allowed by this section shall be made
 5 for amounts less than $1.
 6      (c)  The director of taxation shall prepare such forms as
 7 may be necessary to claim a credit under this section, may
 8 require proof of the claim for the tax credit, and may adopt
 9 rules pursuant to chapter 91.
10      (d)  All of the provisions relating to assessments and
11 refunds under this chapter and under section 231-23(c)(1) shall
12 apply to the tax credit under this section.
13      (e)  Claims for the tax credit under this section, including
14 any amended claims, shall be filed on or before the end of the
15 twelfth month following the taxable year for which the credit may
16 be claimed."
17      SECTION 2.  New statutory material is underscored.
18      SECTION 3.  This Act shall take effect upon its approval,
19 and shall apply to taxable years beginning after December 31,
20 1999.