Bill Text: HI SB245 | 2012 | Regular Session | Introduced
Bill Title: Taxation; Income Tax Check-Off
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2011-12-01 - Carried over to 2012 Regular Session. [SB245 Detail]
Download: Hawaii-2012-SB245-Introduced.html
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THE SENATE |
S.B. NO. |
245 |
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TWENTY-SIXTH LEGISLATURE, 2011 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO INCOME TAX CHECK-OFF.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 235-102.5, Hawaii Revised Statutes, is amended to read as follows:
"§235-102.5 Income check-off
authorized. (a) Any individual whose state income tax liability for any
taxable year is $3 or more may designate $3 of the liability to be paid over to
the Hawaii election campaign fund, any other law to the contrary
notwithstanding, 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
liability of $6 or more, each spouse may designate that $3 be paid to the 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. An explanation shall be
included [which] that clearly states that the check-off does not
constitute an additional tax liability. 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.
(b) Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is $2 or more may designate $2 of the refund to be deposited into the school-level minor repairs and maintenance special fund established by section 302A-1504.5, 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 or more, each spouse may designate that $2 be deposited into the special fund. The director of taxation shall revise the individual state income tax return form to allow the designation of contributions to the special 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.
(c) Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is $2 or more may designate $2 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 or more, each spouse may designate that $2 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.
(d) Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is $5 or more may designate $5 of the refund to be paid over as follows:
(1) One-third to the Hawaii children's trust fund under section 350B-2; and
(2) Two-thirds to be divided equally among:
(A) The domestic violence and sexual assault special fund under the department of health in section 321-1.3;
(B) The spouse and child abuse special account under the department of human services in section 346‑7.5; and
(C) The spouse and child abuse special account under the judiciary in section 601-3.6.
When designated by a taxpayer submitting a state income tax return to the department, the department of budget and finance shall allocate the moneys among the several funds as provided in this subsection. In the case of a joint return of a husband and wife having a state income tax refund of $10 or more, each spouse may designate that $5 be paid over as provided in this subsection. The director of taxation shall revise the individual state income tax form to allow the designation of contributions pursuant to this subsection 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.
(e) Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is $ or more may designate $ of the refund to be paid over to the University of Hawaii. Of the total amount collected in this manner, the proceeds shall be divided as follows:
(1) One-half to be divided equally among the ten University of Hawaii system campuses;
(2) One-fourth to the University of Hawaii, Manoa campus; and
(3) One-fourth to the University of Hawaii, Hilo athletics program.
When designated by a taxpayer submitting a state income tax return to the department, the department of budget and finance shall allocate the moneys among the several funds as provided in this subsection. In the case of a joint return of a husband and wife having a state income tax refund of $ or more, each spouse may designate that $ be paid over as provided in this subsection. The director of taxation shall revise the individual state income tax form to allow the designation of contributions pursuant to this subsection 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 the taxable year. A designation once made, whether by an original or amended return, may not be revoked."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act, upon its approval, shall apply to taxable years beginning after December 31, 2010.
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INTRODUCED BY: |
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Report Title:
Taxation; Income Tax Check-Off
Description:
Provides an income tax check-off for an unspecified amount to be divided as follows: 50% equally to the 10 UH campuses; 25% to UH Manoa; and 25% to the UH Hilo athletics program.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
