STAND. COM. REP. NO.2730
RE: S.B. No. 2137
Honorable Robert Bunda
President of the Senate
Twenty-First State Legislature
Regular Session of 2002
State of Hawaii
Your Committee on Ways and Means, to which was referred S.B. No. 2137 entitled:
"A BILL FOR AN ACT RELATING TO TAXATION,"
begs leave to report as follows:
The purpose of this measure is to increase the amount of the tax credit for child passenger restraint systems from $25 to $50, and to expand the tax credit to apply to booster seats.
Your Committee finds that a recent study indicates that children who are not restrained in a motor vehicle are three times more likely to sustain a significant injury in an accident than children secured in a child passenger restraint system. Your Committee believes that the increase in the amount of tax credit for these safety devices will assist and encourage parents to purchase car seats or booster seats to prevent serious or fatal car crash injuries for Hawaii's children. Expanding the tax credit to specifically include booster seats is intended to encourage the use of booster seats for children ages four to eight for whom adult car seat belts are not appropriate.
Your Committee has amended this measure to change the amount of tax credit from $25 to a blank amount to facilitate further discussion on this measure.
As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 2137, as amended herein, and recommends that it pass Third Reading in the form attached hereto as S.B. No. 2137, S.D. 1.
Respectfully submitted on behalf of the members of the Committee on Ways and Means,
BRIAN T. TANIGUCHI, Chair