HOUSE OF REPRESENTATIVES |
H.B. NO. |
2354 |
TWENTY-NINTH LEGISLATURE, 2018 |
H.D. 1 |
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STATE OF HAWAII |
S.D. 2 |
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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] $
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] married couple 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]
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material to be repealed is bracketed and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,
2050, 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 an unspecified amount 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 an unspecified amount permitted to joint filers in the designation of check-off to the libraries special fund. Effective 7/1/2050. (SD2)
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.