HOUSE OF REPRESENTATIVES

H.B. NO.

2354

TWENTY-NINTH LEGISLATURE, 2018

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT

 

 

RELATING TO THE INCOME CHECK-OFF.

 

 

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

 


     SECTION 1.  The legislature finds that library patrons' demand for library books and materials, including electronic resources of the Hawaii state public library system, are increasing every year.  Since the initial adoption of the library special fund check-off in 2003, the collection of the Hawaii state public library system has transitioned from a paper-based collection to one that includes library materials in a variety of different and new formats to keep up with new technology and in response to the requests of library patrons statewide.

     The purpose of this Act is to provide an opportunity for the public to increase their support to the Hawaii state public library system by making a contribution toward the libraries special fund that is used for the purchase of additional library materials for the Hawaii state public library system collection.

     SECTION 2.  Section 235-102.5, Hawaii Revised Statutes, is amended by amending subsection (c) to read as follows:

     "(c)  Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is [$2] $4 or more may designate [$2] $4 of the refund to be paid over to the libraries special fund established by section 312-3.6, when submitting a state income tax return to the department.  In the case of a joint return of a husband and wife having a state income tax refund of [$4] $8 or more, each spouse may designate that [$2} $4 be deposited into the special 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.  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.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 4.  This Act, upon its approval, shall take effect for taxable years beginning after December 31, 2017.

 

INTRODUCED BY:

_____________________________

 

 

BY REQUEST


 


 

Report Title:

Income Tax; Check-off

 

Description:

Increases from $2 to $4 the amount of authorized income tax check-off that may be designated payable from an individual's state income tax refund to the libraries special fund.  Permits designation of check-off in the amount of $4 or $8 to the library special fund.  Effective for taxable years after December 31, 2017.

 

 

 

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.