Report Title:

Tax Credit; Organ Donation

 

Description:

Provides a $1,000 tax credit for expenses related to an organ donation.

 


HOUSE OF REPRESENTATIVES

H.B. NO.

2137

TWENTY-FOURTH LEGISLATURE, 2008

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT


 

 

RELATING TO HEALTH.

 

 

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

 


     SECTION 1.  Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§235-    Organ donation tax credit.  (a)  There shall be allowed to each individual taxpayer who is not claimed, or is not otherwise eligible to be claimed, as a dependent by another taxpayer for federal or state income tax purposes a refundable organ donation tax credit that shall be deductible from the eligible taxpayer's net income tax liability imposed by this chapter for the taxable year in which the tax credit is properly claimed.

     (b)  To qualify for the tax credit, the taxpayer shall be a full-time resident of the State who is in compliance with all applicable federal, state, and county statutes, rules, and regulations and has donated one or more of the taxpayer's human organs for the purpose of an organ transplant during the taxable year; provided that this section shall not apply to organs sold for monetary or other consideration.

     (c)  A taxpayer may claim the tax credit only once per lifetime for the following unreimbursed related expenses incurred by the taxpayer:

     (1)  Travel expenses;

     (2)  Lodging expenses; and

     (3)  Lost wages;

     (d)  For the purposes of this section:

     "Full-time resident of the State" means residing in the State for twelve months of the taxable year in which the tax credit under this section is claimed.

     "Human organ" or "organ" means all or part of a human liver, pancreas, kidney, intestine, or lung and also includes bone marrow."

     (e)  The tax credit shall not exceed:

     (1)  $1,000 per taxpayer per year; and

     (2)  $15,000 for all taxpayers per year.

     (f)  If the tax credit under this section exceeds the taxpayer's net income tax liability, the amount of the excess tax credit shall be paid to the eligible taxpayer; provided that no refund or payment on account of the tax credit allowed by this section shall be made for amounts less than $1.

     (g)  Every claim, including amended claims, for the tax credit under this section shall be filed on or before the end of the twelfth month following the close of the taxable year for which the tax credit may be claimed.  Failure to meet the filing requirements of this subsection shall constitute a waiver of the right to claim the tax credit.

     (h)  The director of taxation:

     (1)  Shall prepare forms as may be necessary to claim a tax credit under this section;

     (2)  May require proof of the claim for the tax credit; and

     (3)  May adopt rules pursuant to chapter 91 to effectuate the purposes of this section."

     SECTION 2.  New statutory material is underscored.

     SECTION 3.  This Act shall:

     (1)  Take effect on July 1, 2008;

     (2)  Apply to taxable years beginning after December 31, 2007, and ending before January 1, 2013; and

     (3)  Be repealed on June 30, 2014.

 

INTRODUCED BY:

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