Bill Text: HI HB182 | 2011 | Regular Session | Introduced
Bill Title: Tax Credit; Elderly
Spectrum: Partisan Bill (Republican 3-0)
Status: (Introduced - Dead) 2011-01-24 - (H) Referred to HUS/HLT, FIN, referral sheet 1 [HB182 Detail]
Download: Hawaii-2011-HB182-Introduced.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
182 |
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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 elderly care tax credit.
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- Elderly home care tax credit. (a) Each resident taxpayer, who files an individual income tax return for a taxable year, and who is not claimed or is not otherwise eligible to be claimed as a dependent by another taxpayer for federal or Hawaii state individual income tax purposes, may claim a tax credit for the care of elderly relatives against the taxpayer's individual income tax liability; provided that:
(1) A husband and wife filing separate returns for a taxable year for which a joint return could have been filed by them shall claim only the tax credit to which they would have been entitled had a joint return been filed; and
(2) A resident individual who has no income or no income taxable under this chapter and who is not claimed or is not otherwise eligible to be claimed as a dependent by a taxpayer for federal or Hawaii state individual income tax purposes may also claim the tax credit in this section.
(b) Each individual taxpayer may claim a tax credit in the amount of $ for the care of an elderly relative as provided in this section.
(c) In order to claim a tax credit under this section, the relative shall:
(1) Be sixty-five years of age or older;
(2) Be totally disabled or chronically ill and otherwise would have to be cared for in an intermediate care or skilled nursing facility;
(3) Be certified by the department of human services as requiring a level of care as is provided at an intermediate care or skilled nursing facility during the taxable year for which the credit is claimed;
(4) Have no income taxable under this chapter; and
(5) Have been cared for and maintained in the taxpayer's residence for a period of not less than six months during the taxable year.
(d) In order to claim a tax credit under this section, no taxpayer shall:
(1) Have placed the elderly relative for whom the tax credit is claimed in any for-profit adult day care center or intermediate care or skilled nursing facility for a period of more than twenty-nine days during the taxable year;
(2) Operate any type of nonprofit or for-profit care service for handicapped or elderly individuals; or
(3) Claim a tax credit under section 235-55.6.
(e) As used in this section "relative" means any person related to the taxpayer or the taxpayer's spouse as a grandparent, parent, son, daughter, aunt, uncle, brother, sister, or first cousin.
(f) The tax credit claimed by a resident taxpayer pursuant to this section shall be deductible from the resident taxpayer's individual income tax liability, if any, for the tax year in which the tax credit is properly claimed. If the tax credit claimed by a resident taxpayer exceeds the amount of income tax payment due from the resident taxpayer, the excess of credit over payments due shall be refunded to the resident taxpayer; provided that no refunds or payment on account of the tax credit allowed by this section shall be made for amounts less than $1.
(g) All claims for a tax credit under this section, including any amended claims, shall be filed not later than the end of the twelfth-month following the close of the taxable year for which the credit may be claimed. Failure to comply with the foregoing provision shall constitute a waiver of the right to claim the credit.
(h) The director of taxation:
(1) Shall prepare the appropriate forms to be used under this section;
(2) May require proof to claim the tax credit; and
(3) May adopt rules pursuant to chapter 91 to effectuate this section."
SECTION 2. New statutory material is underscored.
SECTION 3. This Act shall take effect upon its approval and shall apply to taxable years beginning after December 31, 2010.
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INTRODUCED BY: |
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Report Title:
Tax Credit; Elderly
Description:
Provides a tax credit to taxpayers who care for elderly relatives.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
