STAND. COM. REP. NO. 501

Honolulu, Hawaii

, 2005

RE: H.B. No. 146

 

 

 

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Third State Legislature

Regular Session of 2005

State of Hawaii

Sir:

Your Committees on Health and Human Services, to which was referred H.B. No. 146 entitled:

"A BILL FOR AN ACT RELATING TO GENERAL EXCISE TAX,"

beg leave to report as follows:

The purpose of this bill is to provide a general excise tax exemption for income received from the State by an adult residential care home operator, a group child care home operator, or a group child care center operator to facilitate and sustain operational growth by freeing up capital for these operators.

The United Group of Home Operators supported this bill. The Hawaii Coalition of Care Home Administrators supported the intent of this measure. The Department of Taxation and Healthcare Association of Hawaii opposed this bill. The Tax Foundation of Hawaii commented on this measure.

As affirmed by the records of votes of the members of your Committees on Health and Human Services that are attached to this report, your Committees are in accord with the intent and purpose of H.B. No. 146 and recommend that it pass Second Reading and be referred to the Committee on Finance.

 

Respectfully submitted on behalf of the members of the Committees on Health and Human Services,

 

____________________________

ALEX M. SONSON, Chair

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DENNIS A. ARAKAKI, Chair