Bill Text: HI HB1893 | 2014 | Regular Session | Amended
Bill Title: Income Tax; Check-off Box; Disaster Response Special Fund
Spectrum: Partisan Bill (Democrat 12-0)
Status: (Enrolled - Dead) 2014-04-25 - Conference Committee Meeting will reconvene on Friday, 04-25-14 at 5:30pm in Conference Room 309. [HB1893 Detail]
Download: Hawaii-2014-HB1893-Amended.html
|
HOUSE OF REPRESENTATIVES |
H.B. NO. |
1893 |
|
TWENTY-SEVENTH LEGISLATURE, 2014 |
H.D. 1 |
|
|
STATE OF HAWAII |
S.D. 2 |
|
|
|
|
|
|
|
||
|
|
||
A BILL FOR AN ACT
RELATING TO TAXATION.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Chapter 128, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§128- Disaster response special fund; established. (a) There is established in the state treasury the disaster response special fund, which shall be administered by the adjutant general and into which shall be deposited all moneys designated to be paid to the special fund pursuant to section 235-102.5(e).
(b) All assets of the special fund shall be transferred on an annual basis to one or more organizations engaged in responding to disasters, including training volunteers to provide shelter and other mass care activities during civil defense emergencies or natural disasters.
(c) The adjutant general shall submit a report no later than twenty days prior to the convening of each regular session to the legislature on the status of the special fund, including deposits into the special fund and transfers of the assets of the special fund to organizations described in subsection (b)."
SECTION 2. 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 or more may designate $3 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 or civil union partners
having a state income tax liability of $6 or more, each spouse or civil
union partner may designate that $3 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]
that 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] the 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 or more
may designate $2 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 or civil union partners having a state
income tax refund of $4 or more, each spouse or civil union partner may
designate that $2 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] the 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 or more
may designate $2 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 or
civil union partners having a state income tax refund of $4 or more, each
spouse or civil union partner may designate that $2 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] the
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 or more may designate $5 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 or civil union partners
having a state income tax refund of $10 or more, each spouse or civil union
partner may designate that $5 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] the taxable
year. A designation once made, whether by an original or amended return, may not
be revoked.
(e) Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is $3 or more may designate $3 of the refund to be deposited into the disaster response special fund established by section 128‑ , when submitting a state income tax return to the department. In the case of a joint return of spouses or civil union partners having a state income tax refund of $6 or more, each spouse or civil union partner may designate that $3 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 the taxable year. A designation once made, whether by an original or amended return, may not be revoked."
SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 4. This Act shall take effect on January 1, 2050, and shall apply to taxable years beginning after December 31, 2014.
Report Title:
Income Tax; Check-off Box; Disaster Response Special Fund
Description:
Authorizes income tax return designations to the disaster response special fund. Effective 1/1/2050. (SD2)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
