Report Title:
Income tax check offs
Description:
Provides two choices for check off donations for the:
1. Hawaii election campaign fund;
2. School-level minor repairs and maintenance special fund;
3. Libraries special fund; and
4. Hawaii children's trust fund and the domestic violence and sexual assault special funds within the department of health, the department of human services, and the judiciary.
HOUSE OF REPRESENTATIVES |
H.B. NO. |
567 |
TWENTY-FIFTH LEGISLATURE, 2009 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
relating to taxation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 235-102.5, Hawaii Revised Statutes, is amended to read as follows:
"§235-102.5 Income check-off
authorized. (a) Any individual whose state income tax liability for any
taxable year is [$3] $5 or more may designate $3 or $5 of
the liability to be paid over to the Hawaii election campaign fund, any other
law to the contrary notwithstanding, when submitting a state income tax return
to the department. In the case of a joint return of a husband and wife having
a state income tax liability of [$6] $10 or more, each spouse may
designate that $3 or $5 be paid to the fund. The director of taxation
shall revise the individual state income tax form to allow the designation of
contributions to the fund on the face of the tax return and immediately above
the signature lines. An explanation shall be included which clearly states
that the check-off does not constitute an additional tax liability. If no designation
was made on the original tax return when filed, a designation may be made by
the individual on an amended return filed within twenty months and ten days
after the due date for the original return for such taxable year. A
designation once made whether by an original or amended return may not be
revoked.
(b) Notwithstanding any law to the contrary,
any individual whose state income tax refund for any taxable year is [$2]
$5 or more may designate [$2] $3 or $5 of the refund to be
deposited into the school-level minor repairs and maintenance special fund
established by section 302A-1504.5, when submitting a state income tax return
to the department. In the case of a joint return of a husband and wife having
a state income tax refund of [$4] $10 or more, each spouse may
designate that [$2] $3 or $5 be deposited into the special
fund. The director of taxation shall revise the individual state income tax
return form to allow the designation of contributions to the special fund on
the face of the tax return and immediately above the signature lines. If no
designation was made on the original tax return when filed, a designation may
be made by the individual on an amended return filed within twenty months and
ten days after the due date for the original return for such taxable year. A
designation once made, whether by an original or amended return, may not be
revoked.
(c) Notwithstanding any law to the contrary,
any individual whose state income tax refund for any taxable year is [$2]
$5 or more may designate [$2] $3 or $5 of the refund to be
paid over to the libraries special fund established by section 312-3.6, when
submitting a state income tax return to the department. In the case of a joint
return of a husband and wife having a state income tax refund of [$4] $10
or more, each spouse may designate that [$2] $3 or $5 be
deposited into the special fund. The director of taxation shall revise the
individual state income tax form to allow the designation of contributions to
the fund on the face of the tax return and immediately above the signature
lines. If no designation was made on the original tax return when filed, a
designation may be made by the individual on an amended return filed within
twenty months and ten days after the due date for the original return for such
taxable year. A designation once made, whether by an original or amended
return, may not be revoked.
(d) Notwithstanding any law to the contrary,
any individual whose state income tax refund for any taxable year is [$5]
$10 or more may designate $5 or $10 of the refund to be paid over
as follows:
(1) One-third to the Hawaii children's trust fund under section 350B-2; and
(2) Two-thirds to be divided equally among:
(A) The domestic violence and sexual assault special fund under the department of health in section 321-1.3;
(B) The spouse and child abuse special account under the department of human services in section 346‑7.5; and
(C) The spouse and child abuse special account under the judiciary in section 601-3.6.
When designated by a taxpayer submitting a state
income tax return to the department, the department of budget and finance shall
allocate the moneys among the several funds as provided in this subsection. In
the case of a joint return of a husband and wife having a state income tax
refund of [$10] $20 or more, each spouse may designate that $5 or
$10 be paid over as provided in this subsection. The director of taxation
shall revise the individual state income tax form to allow the designation of
contributions pursuant to this subsection on the face of the tax return and
immediately above the signature lines. If no designation was made on the
original tax return when filed, a designation may be made by the individual on
an amended return filed within twenty months and ten days after the due date
for the original return for such taxable year. A designation once made,
whether by an original or amended return, may not be revoked."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act shall take effect upon its approval and shall apply to tax years beginning after December 31, 2009.
INTRODUCED BY: |
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