Allows income tax refund check-off.

THE SENATE                              S.B. NO.           2421
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-     Income tax refund check-off authorized; voluntary
 5 remittance of tax; various organizations.  (a)  Any individual
 6 who is entitled to a state income tax refund under section 231-23
 7 when submitting a state income tax return to the department of
 8 taxation may designate part or all of the refund to be paid over
 9 to the following organizations, state agencies, or programs in
10 the following amounts:
11      (1)                          ;
12      (2)                          ; or
13      (3)                          ;
14 any other law to the contrary notwithstanding.  In the case of a
15 joint return of a husband and wife entitled to a state income tax
16 refund, each spouse may designate the organizations and amounts
17 set forth in paragraphs (1) to (3).  Any individual, or each
18 spouse if a joint return, who files a state income tax return
19 which indicates a balance due or zero balance, may remit

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                                     S.B. NO.           2421

 1 additional moneys to the department by designating the additional
 2 amounts to be paid to the organizations, state agencies, or
 3 programs set forth in paragraphs (1) to (3).
 4      (b)  The director of taxation shall revise the individual
 5 state income tax form to allow the designation of contributions
 6 to the fund on the face of the income tax return.  An explanation
 7 shall be included which clearly states that the check-off does
 8 not constitute an additional tax liability and that it is deemed
 9 a contribution for the purposes of section 170 (with respect to
10 charitable, etc., contributions and gifts) of the Internal
11 Revenue Code as operative in this chapter.
12      (c)  If no designation was made on the original tax return
13 when filed, a designation may be made by the individual on an
14 amended return filed within twenty months and ten days after the
15 due date for the original return for that taxable year.  A
16 designation once made whether by an original or amended return
17 may not be revoked."
18      SECTION 2.  New statutory material is underscored.
19      SECTION 3.  This Act shall take effect upon its approval.
21                       INTRODUCED BY:  ___________________________