STAND. COM. REP. NO.  73-16


Honolulu, Hawaii

                , 2016


RE:   H.B. No. 1927

      H.D. 1





Honorable Joseph M. Souki

Speaker, House of Representatives

Twenty-Eighth State Legislature

Regular Session of 2016

State of Hawaii




     Your Committee on Energy & Environmental Protection, to which was referred H.B. No. 1927 entitled:




begs leave to report as follows:


     The purpose of this measure is to provide a tax credit for individual and corporate taxpayers that give to schools either solar-powered air conditioning units or solar energy systems specifically designed to provide electricity for air conditioning units.


     The Department of Education, Blue Planet Foundation, Hawaii Solar Energy Association, Hi-Power Solar and an individual provided testimony in support of this measure.  The Department of Taxation and the Tax Foundation of Hawaii provided comments.


     Your Committee has amended this measure by:


     (1)  Blanking out the percentage of actual cost used to calculate the tax credit for providing solar-powered air conditioning units or solar energy systems to schools;


     (2)  Specifying that the unit or system provided to the school must have been donated to the Department of Education for free and that the donor cannot also claim a charitable deduction; and


     (3)  Making technical, nonsubstantive amendments for clarity, consistency, and style.


     As affirmed by the record of votes of the members of your Committee on Energy & Environmental Protection that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 1927, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 1927, H.D. 1, and be referred to your Committee on Education.



Respectfully submitted on behalf of the members of the Committee on Energy & Environmental Protection,