Bill Text: HI SB2260 | 2012 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: General Excise Tax Exemption; Homeless

Spectrum: Moderate Partisan Bill (Democrat 4-1)

Status: (Engrossed - Dead) 2012-03-21 - (H) The committee(s) on HSG recommend(s) that the measure be deferred. [SB2260 Detail]

Download: Hawaii-2012-SB2260-Amended.html

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STAND. COM. REP. NO. 2222

 

Honolulu, Hawaii

                  

 

RE:    S.B. No. 2260

       S.D. 1

 

 

 

Honorable Shan S. Tsutsui

President of the Senate

Twenty-Sixth State Legislature

Regular Session of 2012

State of Hawaii

 

Sir:

 

     Your Committee on Human Services, to which was referred S.B. No. 2260 entitled:

 

"A BILL FOR AN ACT RELATING TO TAXATION,"

 

begs leave to report as follows:

 

     The purpose and intent of this measure is to exempt from general excise taxes rents received from qualifying nonprofits, government agencies, and certain state-contracted provider agencies that provide homeless transitional shelters.

 

     Your Committee received testimony in support of this measure from one individual.  Your Committee received comments on this measure from the Department of Taxation and the Tax Foundation of Hawaii.

 

     Your Committee finds that transition housing provides emergency shelter and support services to homeless families to help them become independent.  This measure creates a tax incentive to encourage the provision of more transitional housing.

 

     Your Committee has amended this measure by:

 

     (1)  Adding language to clarify that the nonprofit organization, government agency, or contract agency that intends to claim the exemption is a party to the signed lease or rental agreement on the real property;

 

     (2)  Clarifying the definition of "transitional shelter for homeless persons" to specify that individuals or families may stay at the facility for up to twenty-four months; and

 

     (3)  Making technical, nonsubstantive amendments for the purposes of clarity and consistency.

 

     As affirmed by the record of votes of the members of your Committee on Human Services that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 2260, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 2260, S.D. 1, and be referred to the Committee on Ways and Means.

 

Respectfully submitted on behalf of the members of the Committee on Human Services,

 

		____________________________ SUZANNE CHUN OAKLAND, Chair