Bill Text: HI HB2016 | 2014 | Regular Session | Introduced
Bill Title: Income Tax; Exemption; Substitute Teachers; Settlement
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2014-01-21 - Referred to EDN, FIN, referral sheet 3 [HB2016 Detail]
Download: Hawaii-2014-HB2016-Introduced.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
2016 |
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TWENTY-SEVENTH LEGISLATURE, 2014 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
relating to taxation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Notwithstanding any other law, chapter 235, Hawaii Revised Statutes, shall not apply to any income received by plaintiffs pursuant to a settlement agreement in Garner v. Department of Education (Civil No. 03-1-0305) and Kliternick v. Hamamoto (Civil No. 05-1-0031); provided that, as part of the settlement, the plaintiffs waive any claim to pre- or post-judgment interest.
SECTION 2. This Act, upon its approval, shall apply to taxable years beginning after December 31, 2013.
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INTRODUCED BY: |
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Report Title:
Income Tax; Exemption; Substitute Teachers; Settlement
Description:
Exempts from state income tax, income received by plaintiff substitute teachers pursuant to a settlement agreement in their lawsuits against the department of education. Provides requirements to receive exemption.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
