SB2790

Report Title:

Relating to the Hawaii State Public Library System

Description:

Establishes a check-off block on the State's income tax return to allow public support to the Hawaii State Public Library System's need for additional funds for library books and materials.

THE SENATE	S.B. NO.	2790
TWENTY-FIRST LEGISLATURE, 2002
STATE OF HAWAII

A BILL FOR AN ACT

 

RELATING TO THE HAWAII STATE PUBLIC LIBRARY SYSTEM.

 

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

SECTION 1. Library books and materials, including electronic resources of the Hawaii State Public Library System, should be supported with ongoing stable funding. Demands are increasingly made on the System to provide these materials in new formats, to keep up with new technology, and to respond to every individual's needs of the respective local library.

The purpose of this Act is to provide an opportunity for the public to support the Hawaii State Public Library System's need for additional funds for library books and materials.

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

"§235-___ . Library check-off authorized. (a) Any individual whose state income tax liability for any taxable year is $2 or more may designate $2 of the liability to be paid over to the library of Hawaii trust fund, any law to the contrary notwithstanding, when submitting a state income tax return of a husband and wife having a state income tax liability of $4 or more, each spouse may designate that $2 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 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."

SECTION 3. New statutory material is underscored.

SECTION 4. This Act shall take effect upon its approval.

INTRODUCED BY:	_____________________________