Report Title:

Tax Credit; CPR Certification

 

Description:

Creates a $20 tax income credit for Hawaii residents who have completed an accredited cardiopulmonary resuscitation course.

 

THE SENATE

S.B. NO.

863

TWENTY-FIRST LEGISLATURE, 2001

 

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

Relating to Income Tax.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

SECTION 1. Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§235-   Cardiopulmonary resuscitation certification; income tax credit. (a) Each individual taxpayer who files an individual net income tax return for a taxable year, may claim a tax credit under this section against the Hawaii state individual net income tax. The tax credit may be claimed as follows:

(1) Upon successful completion of an accredited cardiopulmonary resuscitation course, the tax credit shall be $20.

(2) For purposes of this section, an accredited cardiopulmonary course shall be any cardiopulmonary course offered by the State, city and county, or county, the American Red Cross, the American Heart Association and its affiliates, or similar national agency or organization.

(b) If the tax credit claimed by the taxpayer under this section exceeds the amount of the income tax payments due from the taxpayer, the excess of credit over payments due shall be refunded to the taxpayer; provided that the tax credit properly claimed by a taxpayer who has no income tax liability shall be paid to the taxpayer; and provided that no refunds or payments on account of the tax credit allowed by this section shall be made for amounts less than $1.

(c) The director of taxation shall prepare any forms that may be necessary to claim a credit under this section, may require proof of the claim for the tax credit, and may adopt rules pursuant to chapter 91.

(d) All of the provisions relating to assessments and refunds under this chapter and under section 231-23(c)(1) shall apply to the tax credit under this section.

(e) Claims for the tax credit under this section, including any amended claims, shall be filed on or before the end of the twelfth month following the taxable year for which the credit may be claimed."

SECTION 2. New statutory material is underscored.

SECTION 3. This Act shall take effect upon its approval, and shall apply to taxable years beginning after December 31, 2000.

INTRODUCED BY:

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