Report Title:

Hawaii State Library System; Tax Check-off Box; Refunds

Description:

Amends HRS §§ 235-102.5 and 312-3.6(a) to provide a check-off box on state individual income tax returns to allow the public to donate a portion of their tax refund to support the Hawaii state public library system. (SD1)

THE SENATE

S.B. NO.

832

TWENTY-SECOND LEGISLATURE, 2003

S.D. 1

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

RELATING TO THE HAWAII STATE PUBLIC LIBRARY SYSTEM.

 

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

SECTION 1. The legislature finds that library books and materials, including electronic resources of the Hawaii state public library system, should be supported with ongoing stable funding. Demands are increasingly made on the system to provide these materials in new formats, to keep up with new technology, and to respond to every individual’s requests of their respective local library.

The purpose of this Act is to provide an opportunity for the public to support the Hawaii state public library system by making a contribution toward the libraries' need for additional funds for library books and materials through the implementation of a tax check-off box for the state library system.

SECTION 2. Section 235-102.5, Hawaii Revised Statutes, is amended to read as follows:

"§235-102.5 Income check-off authorized. (a) Any individual whose state income tax liability for any taxable year is $2 or more may designate $2 of the liability to be paid over to the Hawaii election campaign fund, any other law to the contrary notwithstanding, 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 liability of $4 or more, each spouse may designate that $2 be paid to the fund. The director of taxation shall revise the individual state income tax form to allow the designation of contributions to the fund on the face of the tax return and immediately above the signature lines. An explanation shall be included which clearly states that the check-off does not constitute an additional tax liability. 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.

(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. 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.

(c) 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 libraries special fund established by section 312-3.6, 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 paid to the 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. 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 3. Section 312-3.6, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:

"(a) There is established in the state treasury a libraries special fund into which shall be deposited all moneys collected pursuant to section 312-3.5[.], and all moneys designated to be paid to this fund pursuant to section 235-102.5(c)."

SECTION 4. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.

SECTION 5. This Act shall take effect upon its approval and shall apply to taxable years beginning after December 31, 2003.