Report Title:

Income Tax Check-off; Education; Repair and Maintenance

Description:

Specifies that an income tax check-off contribution made for education-related repair and maintenance shall be distributed to the public school district where the contributor resides.

HOUSE OF REPRESENTATIVES

H.B. NO.

2069

TWENTY-SECOND LEGISLATURE, 2004

 

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

RELATING TO SCHOOL-LEVEL MINOR REPAIRS AND MAINTENANCE SPECIAL FUND INCOME TAX CHECK-OFF.

 

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

SECTION 1. Section 235-102.5, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:

"(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 of taxation. 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. The director of taxation shall also maintain a record of all contributions made per school district pursuant to section 302A-1504.5.

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."

SECTION 2. Section 302A-1504.5, Hawaii Revised Statutes, is amended to read as follows:

"§302A-1504.5 School-level minor repairs and maintenance special fund. There is established within the state treasury a special fund to be known as the school-level minor repairs and maintenance special fund, into which shall be deposited all moneys collected pursuant to section 235-102.5(b)[,] and any other moneys received by the department in the form of grants and donations for school-level minor repairs and maintenance. The special fund shall be administered by the department and used to fund school-level minor repairs and maintenance[.]; provided that any moneys collected pursuant to section 235-102.5(b) shall be distributed to the public school district whose boundaries include the address of the individual making the designation under section 235-102.5(b)."

SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.

SECTION 4. This Act shall take effect upon its approval.

INTRODUCED BY:

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