Bill Text: HI HB2354 | 2018 | Regular Session | Amended
Bill Title: Relating To The Income Check-off.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2018-07-11 - Act 170, on 07/10/2018 (Gov. Msg. No. 1279). [HB2354 Detail]
Download: Hawaii-2018-HB2354-Amended.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
2354 |
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TWENTY-NINTH LEGISLATURE, 2018 |
H.D. 1 |
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STATE OF HAWAII |
S.D. 2 |
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C.D. 1 |
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A BILL FOR AN ACT
RELATING TO THE INCOME CHECK-OFF.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION
1. The legislature finds that the demand
of Hawaii state public library system patrons for library books and materials,
including electronic resources, is increasing every year. Since the initial adoption of the libraries
special fund income tax check-off in 2003, the collection of the Hawaii state
public library system has transitioned from a paper-based collection to one
that includes library materials in a variety of different and new formats to
keep up with advances in technology and in response to the requests of library
patrons statewide.
The
purpose of this Act is to provide an opportunity for the public to increase
their support of the Hawaii state public library system by making a
contribution to the libraries special fund, which is used to purchase additional
library materials for the Hawaii state public library system collection.
SECTION
2. Section 235-102.5, Hawaii Revised
Statutes, is amended by amending subsection (c) to read as follows:
"(c) Notwithstanding any law to the contrary, any
individual whose state income tax refund for any taxable year is [$2] $5
or more may designate [$2] $5 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] married
couple having a state income tax refund of [$4] $10 or more,
each spouse may designate that [$2] $5 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] that
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 July 1,
2018, and shall be applicable to taxable years beginning after
December 31, 2017.
Report Title:
Income Tax; Check-off; Libraries Special Fund
Description:
Changes from $2 to $5 of authorized income tax check-off
that may be designated payable from an individual's state income tax refund to
the libraries special fund. Changes from
$4 to $10 permitted to joint filers in the designation of check-off to the
libraries special fund. (HB2354 CD1)
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
