Report Title:

Deaf; Definition

 

Description:

Redefines "deaf" for state income tax purposes, allowing licensed audiologists to certify impairment of deafness. (SD1)

 

THE SENATE

S.B. NO.

264

TWENTY-FIRST LEGISLATURE, 2001

S.D. 1

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

RELATING TO CERTIFICATION FOR TAX EXEMPTION.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

SECTION 1. Section 235-1, Hawaii Revised Statutes, is amended by amending the definition of "deaf" to read as follows:

""Deaf" means a person whose average loss in the speech frequencies (500-2000 Hertz) in the better ear is eighty-two decibels, A.S.A., or worse. The impairment of deafness shall be certified to by a qualified otolaryngologist or a licensed audiologist under chapter 468E on forms prescribed by the department of taxation."

SECTION 2. New statutory material is underscored.

SECTION 3. This Act, upon its approval, shall apply to taxable years beginning after December 31, 2001.