STAND. COM. REP. NO. 318

Honolulu, Hawaii

, 2005

RE: S.B. No. 1196

S.D. 1

 

 

Honorable Robert Bunda

President of the Senate

Twenty-Third State Legislature

Regular Session of 2005

State of Hawaii

Sir:

Your Committee on Human Services, to which was referred S.B. No. 1196 entitled:

"A BILL FOR AN ACT RELATING TO TAXATION,"

begs leave to report as follows:

The purpose of this measure is to establish a tax credit for employers who hire individuals with disabilities of twenty per cent of the qualified first-year wages for that year, not to exceed $6,000.

Testimony in support of the measure was submitted by the State Council on Developmental Disabilities, Disability and Communication Access Board, Winners at Work, and The Chamber of Commerce of Hawaii. The Department of Taxation submitted testimony in opposition and the Tax Foundation of Hawaii submitted comments.

Your Committee finds that despite the passage of the employment provisions of the Americans with Disabilities Act, individuals with disabilities are an underemployed population. In particular, finding employers for individuals with developmental disabilities is more difficult than for individuals with other physical disabilities or chronic health conditions. This measure provides an incentive to address the employment needs of individuals with disabilities.

Your Committee has amended this measure to clarify the definition of an "individual with disabilities".

As affirmed by the record of votes of the members of your Committee on Human Services that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 1196, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 1196, S.D. 1, and be referred to the Committee on Ways and Means.

Respectfully submitted on behalf of the members of the Committee on Human Services,

____________________________

SUZANNE CHUN OAKLAND, Chair