Report Title:

Income Tax Check Off; Child Abuse; Hawaii Children's Trust Fund; Domestic Violence.

 

Description:

Allows a taxpayer to choose between the current $5 or a new $8 check off donation from their tax liability for the 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.

724

TWENTY-FIFTH LEGISLATURE, 2009

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT


 

 

RELATING TO INCOME TAX.

 

 

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

 


     SECTION 1.  Section 235-102.5, Hawaii Revised Statutes, is amended by amending subsection (d) to read as follows:

     "(d)  Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is [$5] $8 or more may designate either $5 or $8 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] $16 or more, each spouse may designate that $5 or $8 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  Statutory material to be repealed is bracketed and stricken.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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