Bill Text: HI SB749 | 2010 | Regular Session | Introduced
Bill Title: GET; Exemption; Flight Instruction
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2009-05-11 - Carried over to 2010 Regular Session. [SB749 Detail]
Download: Hawaii-2010-SB749-Introduced.html
Report Title:
GET; Exemption; Flight Instruction
Description:
Establishes a general excise tax exemption for all of the proceeds arising from the provision of flight instruction.
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THE SENATE |
S.B. NO. |
749 |
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TWENTY-FIFTH LEGISLATURE, 2009 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
relating to general excise tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Chapter 237, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§237‑ Exemption for flight instruction. (a) There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the gross proceeds or income arising from the provision of flight instruction.
(b) For purposes of this section "flight instruction" shall mean courses of instruction to operate an aircraft as defined in section 237-24.9 provided to students seeking private, commercial, instrument, or instructor's licenses."
SECTION 2. New statutory material is underscored.
SECTION 3. This Act shall take effect upon its approval
and shall apply to gross income or gross proceeds received after the effective date of this Act.
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INTRODUCED BY: |
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