Bill Text: HI HB2191 | 2010 | Regular Session | Introduced
Bill Title: Income Tax Check-Off Boxes
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-01-22 - (H) Referred to EDN, FIN, referral sheet 3 [HB2191 Detail]
Download: Hawaii-2010-HB2191-Introduced.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
2191 |
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TWENTY-FIFTH LEGISLATURE, 2010 |
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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 by amending subsections (b) and (c) to read as follows:
"(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, or write-in a higher dollar
amount that is equal to or less than the individual's refund amount in the area
of the form prescribed by the department, 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 or more, each spouse 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
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, or write-in a higher dollar amount that is
equal to or less than the individual's refund amount in the area of the form
prescribed by the department, 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 or more, each spouse 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 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, upon its approval, shall apply to taxable years beginning after December 31, 2009.
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INTRODUCED BY: |
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Report Title:
Income Tax Check-Off Boxes
Description:
Creates a blank fill-in amount for the school-level minor repairs and maintenance special fund and the libraries special fund income tax check-off boxes.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
