Bill Text: HI HB526 | 2014 | Regular Session | Introduced
Bill Title: Public Safety; National Guard; Income Tax Credit
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Introduced - Dead) 2013-12-18 - Carried over to 2014 Regular Session. [HB526 Detail]
Download: Hawaii-2014-HB526-Introduced.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
526 |
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TWENTY-SEVENTH LEGISLATURE, 2013 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO THE MILITIA.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§235‑ Employer tax credit; national guard employee insurance coverage. (a) There shall be allowed to each taxpayer subject to the taxes imposed by this chapter a credit equal to the cost paid for employee insurance coverage for those employees who are members of the national guard for the duration of the national guard members' state active duty.
(b) If the tax credit claimed by the taxpayer under this section exceeds the amount of the income tax payments due from the taxpayer, the excess credit over payments due shall be refunded to the taxpayer; provided that no refunds or payments on account of the tax credit allowed by this section shall be made for amounts less than $1.
(c) The director of taxation shall prepare forms as may be necessary to claim a credit under this section, may require proof of the claim for the tax credit, and may adopt rules pursuant to chapter 91.
(d) All of the provisions relating to assessments and refunds under this chapter and under section 231-23(c)(1) shall apply to the tax credit under this section.
(e) All 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 properly claim the credit shall constitute a waiver of the right to claim the credit."
SECTION 2. Section 121-30, Hawaii Revised Statutes, is amended to read as follows:
"§121-30 Order to active
service. (a) In case of war, insurrection, invasion, riot, or
imminent danger thereof[, or]; a public disaster or danger from
flood, fire, storm, earthquake, civil disturbances, or terrorist events; or
any forcible obstruction to the execution of the laws, or reasonable
apprehension thereof[,]; or for assistance to civil authorities
in disaster relief or civil defense, the governor may order the national guard
or other component of the militia or any part thereof into active service. The
governor or the governor's designated representative [also] may also
order the national guard into active service [in]:
(1) In nonemergency situations for duty
and training in addition to the drill and instruction required by section 121-28[.];
(2) To provide support to other states in response to a request for assistance under the Emergency Management Assistance Compact under chapter 128F; and
(3) To detect, prevent, prepare for, investigate, respond to, or recover from any of the events for which an order to active service may be made.
(b) The adjutant general may order the national guard or other component of the militia or any part thereof into active service for nonemergency purposes that are necessary and attendant to the mission of the department of defense."
SECTION 3. Section 121-43, Hawaii Revised Statutes, is amended to read as follows:
"[[]§121-43[]]
Nonforfeiture for absence. (a) Every employee of a private employer who
is a member of the national guard shall be entitled to absent oneself from the
employee's employment duties while engaged in the performance of ordered
national guard service and while going to and returning from such service. [Such]
The person shall:
(1) If still qualified to perform the person's
employment duties, be restored by [such] the employer or the
employer's successor in interest to [such] the position or to a
position of like seniority, status, and pay; or
(2) If not qualified to perform the person's
employment duties, by reason of disability sustained during ordered national
guard service, but qualified to perform the duties of any other position in the
employ of [such] the employer or the employer's successor in
interest, be offered employment and, if [such] the person so
requests, be employed by [such] the employer or the employer's
successor in interest in [such] the other position the duties of
which [such] the person is qualified to perform as will provide [such]
the person like seniority, status, and pay, or the nearest approximation
thereof consistent with the circumstances in [such] the person's
case,
unless the employer's circumstances have so changed as to make it impossible or unreasonable to do so.
(b) (1) Any person who is restored to or employed in
a position in accordance with the provisions of subsection (a) shall be
considered as having been on furlough or leave of absence; shall be so restored
or reemployed without loss of seniority; shall be entitled to participate in
insurance or other benefits offered by the employer pursuant to established rules
and practices relating to employees on furlough or leave of absence in effect
with the employer at the time [such] the person was ordered to
national guard service; and shall not be discharged from [such] the
employment position without cause within one year after such restoration or
reemployment[.];
(2) Any person who is restored to or employed in a
position in accordance with the provisions of subsection (a) should be so
restored or reemployed in such manner as to give [such] the
person [such] the status in the person's employment as the person
would have enjoyed if [such] the person had continued in [such]
the employment continuously from the time [such] the
person became engaged in the performance of ordered national guard service
until the time of [such] the person's restoration to such
employment, or reemployment[.]; and
(3) Any person who holds a position described in subsection (a) shall not be denied retention in employment or any promotion or other incident or advantage of employment because of any obligation as a member of the national guard.
(c) The rights granted to members of the national guard shall be in addition to the rights granted to them by federal law, including the Servicemembers Civil Relief Act (50 U.S.C. App. section 501 et seq., as amended) and the Uniformed Services Employment and Reemployment Rights Act (38 U.S.C. section 4301 et seq., as amended). The Uniformed Services Employment and Reemployment Rights Act and any subsequent federal law governing reemployment of a member of the national guard, are incorporated into this section by reference.
(d) Any right, benefit, or protection that may accrue to a member of the national guard under the Uniformed Services Employment and Reemployment Rights Act as a result of an order to military duty under Title 10 or 32 of the United States Code shall be extended to a member of the national guard who is called to state active duty for any period of time by the governor. The Servicemembers Civil Relief Act is incorporated into this section by reference.
(e) Any right, benefit, or protection that may accrue to a member of the national guard as a result of an order to military duty under Title 10 or 32 of the United States Code shall be extended to a member of the national guard who is called to state active duty by the governor, if the orders are for ten consecutive days or longer."
SECTION 4. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 5. This Act shall take effect on July 1, 2013; provided that section 1 shall apply to taxable years beginning after December 31, 2013.
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INTRODUCED BY: |
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Report Title:
Public Safety; National Guard; Income Tax Credit
Description:
Establishes an employer income tax credit for taxpayers who maintain employee insurance coverage for national guard members for the duration of the national guard members' active duty. Expands the powers of the governor and governor's designee in calling the national guard into active duty. Allows the adjutant general to order the national guard into active service for nonemergency purposes that are necessary and attendant to the mission of the department of defense. Expands the rights granted to national guard members to incorporate rights granted under the Servicemembers Civil Relief Act and the Uniformed Services Employment and Reemployment Rights Act.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
