Bill Text: HI HB2394 | 2010 | Regular Session | Introduced

Hawaii House Bill 2394 (Prior Session Legislation)

Introduced

Bill Title: Vog-related Respiratory Assistance Equipment; Refundable Tax Credit

Spectrum: Partisan Bill (Democrat 6-0)

Status: (Introduced - Dead) 2010-02-09 - (H) The committee(s) recommends that the measure be deferred. [HB2394 Detail]

Download: Hawaii-2010-HB2394-Introduced.html

HOUSE OF REPRESENTATIVES	H.B. NO.	2394
TWENTY-FIFTH LEGISLATURE, 2010
STATE OF HAWAII

A BILL FOR AN ACT

relating to taxation.

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

SECTION 1. The legislature finds that "vog", or "volcanic smog" is a form of air pollution created when sulfur dioxide and other gases and particles emitted by an erupting volcano react with oxygen and moisture in the presence of sunlight. Vog has caused respiratory complications in so many children and adults in the State, particularly on the island of Hawaii. State agencies and the county of Hawaii have developed a system of "vog alerts" for Hawaii island schools to move children with respiratory problems into "safe rooms" with air purifiers and air conditioning systems if high levels of sulfur dioxide are detected. Seniors and residents with asthma or heart or lung disease are also vulnerable to the effects of vog.

The purpose of this Act is to provide a refundable tax credit for persons with respiratory disorders who purchase or install respiratory equipment.

SECTION 2. Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§235- Vog-related respiratory assistance equipment; refundable tax credit. (a) There shall be allowed to each taxpayer subject to the taxes imposed by this chapter, an income tax credit that shall be deductible from the taxpayer's net income tax liability imposed by this chapter for the taxable year in which the credit is properly claimed; provided that a resident individual who has no income or no income taxable under this chapter may claim this credit.

The tax credit shall be available only to taxpayers who purchase or install respiratory assistance equipment in a taxpayer's primary residence, located in the State, for the purpose of creating a safe room to protect against the effects of vog for the taxpayer or the taxpayer's dependent children. The total amount of any credit allowed under this section shall not exceed $200.

(b) As used in this section:

"Respiratory assistance equipment" means equipment that includes air purifiers, air conditioning systems, and oxygen tanks used in connection with a respiratory disorder caused or affected by vog or volcanic smog.

"Vog" or "volcanic smog" means a form of air pollution created when sulfur dioxide and other gases and particles emitted by an erupting volcano react with oxygen and moisture in the presence of sunlight.

(c) Any tax credit claimed by a taxpayer pursuant to this section shall be deductible from the taxpayer's individual income tax liability, if any, for the tax year in which they are properly claimed. If the tax credits claimed by a taxpayer exceed the amount of income tax payment due from the taxpayer, the excess of credits over payments due shall be refunded to the taxpayer; provided that tax credits properly claimed by a resident individual who has no income tax liability shall be paid to the resident individual; and provided further that no refunds or payment on account of the tax credit allowed by this section shall be made for amounts less than $1.

(d) All claims, including amended claims, for a tax credit under this section shall be filed on or before the end of the twelfth month following the close of the taxable year for which the credit may be claimed. Failure to comply with the foregoing provision shall constitute a waiver of the right to claim the credit.

(e) The director of taxation shall prepare any forms that may be necessary to claim a credit under this section. The director shall also require the taxpayer to furnish the following information to ascertain the validity of the claims for credits made under this section:

(1) A receipt for the purchase or installation of respiratory assistance equipment purchased in the year the tax credit is properly claimed; and

(2) A letter from the taxpayer's primary care physician verifying a respiratory disorder caused or affected by vog.

The director may adopt rules pursuant to chapter 91 to effectuate the purposes of this section."

SECTION 2. Section 328L-4, Hawaii Revised Statutes, is amended to read as follows:

"§328L-4 Use of funds appropriated to the department. The department, immediately upon receipt of the moneys appropriated pursuant to section 328L-2(b)(2) shall:

(1) Transfer up to ten per cent of the total moneys received by the State from tobacco settlement moneys to the department of human services for the children�s health insurance program; [~~and~~]

(2) Fund income tax credits for the purchase of vog-related respiratory assistance equipment, pursuant to section 235- ; and

[~~(2)~~] (3) Expend the remainder of the moneys received by the department for health promotion and disease prevention programs, including but not limited to, maternal child health and child development programs, promotion of healthy lifestyles (including fitness, nutrition, and tobacco control), and prevention oriented public health programs.

For purposes of paragraph [~~(2),~~] (3), the director shall convene an advisory group that shall be separate from the tobacco prevention and control advisory board, to strategically plan the development and implementation of preventive systems to achieve measurable outcomes and to make recommendations for the expenditure of these moneys. The advisory group shall be composed of nine members with expertise in the programs under paragraph [~~(2),~~] (3), and shall be selected at the discretion of the director."

SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.

SECTION 4. This Act shall take effect upon its approval and shall apply to taxable years beginning after December 31, 2010.

INTRODUCED BY:	_____________________________

Report Title:

Vog-related Respiratory Assistance Equipment; Refundable Tax Credit

Description:

Provides a refundable tax credit for purchase of respiratory equipment to protect against the effects of vog to persons whose primary care physician recommends that they create a "safe room" in their homes with the assistance of that respiratory equipment. Amends provisions of the Hawaii tobacco settlement special fund.

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