STAND. COM. REP. 2475

Honolulu, Hawaii

, 2004

RE: S.B. No. 2564

S.D. 1

 

 

Honorable Robert Bunda

President of the Senate

Twenty-Second State Legislature

Regular Session of 2004

State of Hawaii

Sir:

Your Committees on Energy and Environment and Economic Development, to which was referred S.B. No. 2564 entitled:

"A BILL FOR AN ACT RELATING TO THE ENVIRONMENT,"

beg leave to report as follows:

The purpose of this measure is to provide an income tax "check-off" to fund environmental educational programs conducted by non-profit organizations on state park lands.

Castle and Cooke of Hawaii, the Hawaii Audubon Society, the Hawaii Nature Center, and eight individuals testified in support of the measure. The Department of Taxation testified in opposition to the measure because of its concerns over tax form changes. The Department of Land and Natural Resources and the Tax Foundation of Hawaii offered comments on the measure.

Your Committees find that this measure represents an innovative approach in funding much-needed environmental education programs in Hawaii at a time when resources are limited, even for high priority state parks maintenance projects. Providing field-based environmental educational programs will instill both an appreciation as well as a sense of duty in Hawaii's young people in protecting Hawaii's precious natural resources. Further, as indicated by the Department of Taxation in their written testimony, various income tax "check-offs" are already provided for on the state income tax form, which means that the proposed "check off" feature is neither unique nor a hardship to provide. The Department of Taxation estimates that this income tax refund "check off" option could generate revenue in the amount of $120,000 to fund numerous environmental educational programs.

Your Committees have amended this measure by requiring that non-profit organizations offer these environmental educational programs in at least one state park facility in order to be eligible for funding generated from this income tax refund "check-off" proposal.

As affirmed by the records of votes of the members of your Committees on Energy and Environment and Economic Development that are attached to this report, your Committees are in accord with the intent and purpose of S.B. No. 2564, as amended herein, and recommend that it pass Second Reading in the form attached hereto as S.B. No. 2564, S.D. 1, and be referred to the Committee on Ways and Means.

Respectfully submitted on behalf of the members of the Committees on Energy and Environment and Economic Development,

____________________________

CAROL FUKUNAGA, Chair

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J. KALANI ENGLISH, Chair