STAND. COM. REP. NO.  1094-08

 

Honolulu, Hawaii

                , 2008

 

RE:   S.B. No. 2047

      S.D. 3

 

 

 

 

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Fourth State Legislature

Regular Session of 2008

State of Hawaii

 

Sir:

 

     Your Committees on Health and Human Services & Housing, to which was referred S.B. No. 2047, S.D. 3, entitled:

 

"A BILL FOR AN ACT RELATING TO TAXATION,"

 

beg leave to report as follows:

 

     The purpose of this measure is to provide a tax credit for home modifications to accommodate persons with disabilities or to facilitate aging-in-place.

 

     Your Committee received testimony in support of this measure from the Department of Taxation, the Disability and Communication Access Board, the Hawaii Coalition of Caregivers, the American Association of Retired Persons Hawaii, the Hawaii Alliance for Retired Americans, the National Multiple Sclerosis Society, Hawaii Division, the Kokua Council, and two individuals.  The state Council on Developmental Disabilities supported the intent of the measure and the Tax Foundation of Hawaii submitted comments.

 

     Your Committee finds that the State's aging population and individuals with disabilities need assistance to allow them to live on their own or live with family caregivers.  Individuals who live on their own or with their families are happier and lead healthier and more productive lives.  The State also benefits from this arrangement by deferring caregiving costs and avoiding institutionalization.

 

     Your Committee further finds that many homes are not readily equipped with the safety and accessibility features necessary to care for elderly or disabled individuals.  This measure provides tax incentives to make the necessary home modifications to assist elderly and disabled individuals to live on their own or live with family caregivers.

 

     As affirmed by the records of votes of the members of your Committees on Health and Human Services & Housing that are attached to this report, your Committees are in accord with the intent and purpose of S.B. No. 2047, S.D. 3, 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 Health and Human Services & Housing,

 

 

____________________________

MAILE SHIMABUKURO, Chair

 

____________________________

JOSHUA B. GREEN, M.D., Chair