Honolulu, Hawaii
                                                     , 1999

                                   RE:  S.B. No. 825
                                        S.D. 1

Honorable Norman Mizuguchi
President of the Senate
Twentieth State Legislature
Regular Session of 1999
State of Hawaii


     Your Committee on Health and Human Services, to which was
referred S.B. No. 825 entitled: 


begs leave to report as follows:

     The purpose of this measure is to provide an income tax
credit for employers who provide a portion of the workplace for
breastfeeding or expressing milk, and to promote breastfeeding or
expressing milk in the workplace.

     Your Committee received testimony in support of this measure
from the Department of Health (DOH), Kapiolani Medical Center,
American Academy of Pediatrics, Healthy Mothers Healthy Babies,
Hawaii Civil Rights Commission, Hawaii State Commission on the
Status of Women, Women's Coalition, Mothers Care for Tomorrow's
Children, and two private citizens.  Testimony in opposition was
received from the Department of Taxation.  The Department of
Labor and Industrial Relations provided comments.  

     Your Committee firmly believes in the proven value of
breastfeeding for infants and toddlers.  Medical research has
documented proof of the health benefits to breastfed children and
breastfeeding mothers.  These health benefits are in reduction or
protection against many chronic diseases in adulthood.  Health
benefits translate directly into reduced expenses for medical
care and medical insurance costs.

a                                                     SB825 SD1
                                   STAND. COM. REP. NO. 498
                                   Page 2

     Your Committee further finds that the majority of households
in Hawaii have mothers who work.  Mothers typically return to
work as soon as their maternity leave expires.  For mothers who
choose to breastfeed, returning to work could be a problem if the
employer has no arrangements to allow those mothers to breastfeed
or to express breastmilk at work.  Your Committee believes that
employment practices should not be allowed to stand in the way of
a natural and beneficial function of motherhood.  Your Committee
also believes that employers should have an income tax incentive
to allow breastfeeding or expressing breastmilk at work.

     Your Committee has amended this measure by:

     (1)  Adding a purpose section;

     (2)  Clarifying that the corporate net income tax applies to
          the imputed or actual rental value of any portion of
          property used for breastfeeding or expressing milk;

     (3)  Changing the new section in chapter 387, Hawaii Revised
          Statutes (HRS), relating to wage and hour law, to
          chapter 378, HRS, relating to employment practices, as
          being more appropriate;

     (4)  Deleting the provision excepting breastfeeding from the
          criminal offense of indecent exposure (section 707-734,
          HRS) since that section deals with exposure of the
          genitals.  Section 712-1217, HRS, dealing with open
          lewdness, would be a more appropriate section to amend,
          however, the Supreme Court has already held in State v.
          Crenshaw, 61 Haw. 68 (1979), that female breasts are
          not private parts or genitalia, and exposure under
          certain circumstances (the case involved sunbathing
          without a top) is not a lewd act under the statute.
          Additionally, there was no testimony on this provision
          to indicate that women have been charged with any kind
          of criminal offense for breastfeeding in public; and

     (5)  Making technical, nonsubstantive amendments for
          purposes of clarity and style.

     As affirmed by the record of votes of the members of your
Committee on Health and Human Services that is attached to this
report, your Committee is in accord with the intent and purpose
of S.B. No. 825, as amended herein, and recommends that it pass
Second Reading in the form attached hereto as S.B. No. 825,
S.D. 1, and be referred to the Committee on Ways and Means.

a                                                     SB825 SD1
                                   STAND. COM. REP. NO. 498
                                   Page 3

                                   Respectfully submitted on
                                   behalf of the members of the
                                   Committee on Health and Human

                                   SUZANNE CHUN OAKLAND, Chair

a                                                     SB825 SD1