STAND. COM. REP. NO. 421-04

Honolulu, Hawaii

, 2004

RE: H.B. No. 2917

 

 

 

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Second State Legislature

Regular Session of 2004

State of Hawaii

Sir:

Your Committees on Human Services and Housing and Health, to which was referred H.B. No. 2917 entitled:

"A BILL FOR AN ACT RELATING TO GENERAL EXCISE TAX,"

beg leave to report as follows:

The purpose of this bill is to provide economic relief to care home operators, group child care home operators, and group child care center operators by providing these institutions with a general excise tax exemption on income received from the State.

The Alliance of Residential Care Administrators, Mililani Care Home, United Group Home Operators, and several concerned citizens testified in support of this measure. The Department of Taxation opposed this measure. The Department of Health and the Tax Foundation of Hawaii commented on this measure.

Your Committees find that adult residential care home operators, group child care home operators, and group child care center operators provide a valuable service to the community and a reduction in their operating costs would assist these operations in continuing to provide this service.

As affirmed by the records of votes of the members of your Committees on Human Services and Housing and Health that are attached to this report, your Committees are in accord with the intent and purpose of H.B. No. 2917 and recommend that it pass Second Reading and be referred to the Committee on Finance.

 

Respectfully submitted on behalf of the members of the Committees on Human Services and Housing and Health,

 

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DENNIS A. ARAKAKI, Chair

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MICHAEL PUAMAMO KAHIKINA, Chair