Bill Text: HI HB2650 | 2012 | Regular Session | Introduced
Bill Title: Tax Return; Foundation on Culture and the Arts; General Fund
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2012-02-23 - (H) The committee(s) on FIN recommend(s) that the measure be deferred. [HB2650 Detail]
Download: Hawaii-2012-HB2650-Introduced.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
2650 |
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TWENTY-SIXTH LEGISLATURE, 2012 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RElating to the foundation on culture and the arts.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Chapter 9, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§9- Foundation on culture and the arts donation special fund. (a) There is established in the state treasury the foundation on culture and the arts donation special fund into which shall be deposited moneys collected under section 286- and section 235-102.5(e).
(b) The fund shall be administered by the executive director.
(c) All moneys paid into the foundation on culture and the arts donation special fund shall be applied, used, or expended by the state foundation on culture and the arts exclusively for public education programs and activities on culture and the arts, and capital improvement program projects approved by the legislature."
SECTION 2. Chapter 286, Hawaii Revised Statutes, is amended by adding a new section to part III to be appropriately designated and to read as follows:
"§286- Designation of donation to the foundation on culture and the arts. Notwithstanding any other law to the contrary, a donation of $ , in addition to any other fees under this chapter, may be collected upon designation by an individual or entity from each certificate of registration by the director of finance of each county to be deposited on a quarterly basis into the foundation on culture and the arts donation special fund established by section 9- . The counties may retain a portion of the $ donation as an administrative fee to cover the costs of collecting, accounting for, and depositing the balance into the foundation on culture and the arts donation special fund. The retention shall not exceed $ for each $ collected."
SECTION 3. 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 having a state income tax liability of $6 or more, each spouse 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 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 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 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 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.
(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 having a state income tax refund of $10 or more, each spouse 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 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 $ or more may designate $ of the refund to be deposited into the foundation on culture and the arts donation special fund established by section 9- , when submitting a state income tax return to the department. In the case of a joint return of husband and wife having a state income tax refund of $ or more, each spouse may designate that $ 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 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 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 4. New statutory material is underscored. SECTION 5. This Act shall take effect upon its approval.
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INTRODUCED BY: |
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Report Title:
Tax Return; Motor Vehicle Registration; Foundation on Culture and the Arts; Special Fund
Description:
Provides an option on tax returns and motor vehicle registration applications for a donation to the Foundation on Culture and the Arts. Establishes a Foundation on Culture and the Arts Donation Special Fund.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
