Bill Text: HI HB178 | 2011 | Regular Session | Introduced
Bill Title: General Excise Tax; Exemption For Activities Of Hospitals, Infirmaries, and Sanitaria
Spectrum: Slight Partisan Bill (Republican 5-2)
Status: (Introduced - Dead) 2011-01-24 - (H) Referred to HLT, FIN, referral sheet 1 [HB178 Detail]
Download: Hawaii-2011-HB178-Introduced.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
178 |
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TWENTY-SIXTH LEGISLATURE, 2011 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO GENERAL EXCISE TAX.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. The purpose of this Act is to completely exempt from general excise taxes all income received by hospitals, infirmaries, and sanitaria without exception.
SECTION 2. Section 237-23, Hawaii Revised Statutes, is amended by amending subsections (b) and (c) to read as follows:
"(b) The exemptions enumerated in
subsection (a)(3) to [(6)] (5) shall apply only:
(1) To those persons who shall have registered with the department of taxation by filing a written application for registration in such form as the department shall prescribe, shall have paid the registration fee of $20, and shall have had the exemption allowed by the department or by a court or tribunal of competent jurisdiction upon appeal from any assessment resulting from disallowance of the exemption by the department;
(2) To activities from which no profit inures to the benefit of any private stockholder or individual, except for death or other benefits to the members of fraternal societies; and
(3) To the fraternal, religious, charitable,
scientific, educational, communal, or social welfare activities of such
persons, [or to the activities of such hospitals, infirmaries, and sanitaria
as such,] and not to any activity the primary purpose of which is to
produce income even though the income is to be used for or in furtherance of the
exempt activities of such persons.
(c) To obtain allowance of an exemption:
(1) A person under subsection (a)(3) to [(6)] (5),
who has received or applied for recognition of tax exempt status under section
501(c)(3), (4), (6), or (8) of the Internal Revenue Code of 1986, as amended,
or who is a subordinate person of a person who has received a group exemption
letter under section 501(c)(3), (4), (6), or (8) of the Internal Revenue Code
of 1986, as amended, shall register with the department by filing a statement
attaching a copy of the exemption or application for recognition of exempt
status and any particular facts that the department may require; and
(2) All other persons under subsection (a)(3) to [(6)]
(5) shall file an application for exemption in the form of an affidavit
or affidavits setting forth in general all facts affecting the right to the
exemption and such particular facts as the department may require, to which
shall be attached such records, papers, and other information as the department
may prescribe."
SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 4. This Act shall take effect on July 1, 2011.
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INTRODUCED BY: |
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Report Title:
General Excise Tax; Exemption For Activities Of Hospitals, Infirmaries, and Sanitaria
Description:
Removes limitations on the general excise tax exemption provided for hospitals, infirmaries, and sanitaria.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
