THE SENATE

S.R. NO.

77

TWENTY-FIRST LEGISLATURE, 2002

  

STATE OF HAWAII

  
   

SENATE RESOLUTION

 

REQUESTING THAT THE FUNDS RECEIVED BY THE GOVERNOR AS A PERSONAL FOOD OR EXPENSE ALLOWANCE, OR ANY PERQUISITES RECEIVED, BE EITHER REIMBURSED BY THE GOVERNOR TO THE STATE OR CONSIDERED AS TAXABLE INCOME.

 

WHEREAS, in these times of fiscal austerity, state government must strive to "do more with less", so it is critical that elected officials serve as examples and take the lead in cutting costs; and

WHEREAS, the Governor has ordered the restriction of funds for all agencies under the Governor's jurisdiction; and

WHEREAS, as of yet, it is unclear as to whether the Governor has restricted any expenditures that are specifically appropriated for the Governor's own personal benefit; and

WHEREAS, the Governor of the State receives a personal food and expense allowance, and other perquisites, out of state funds appropriated to and expended by the Office of the Governor; and

WHEREAS, the food and expense allowance is utilized to pay for food and other costs incurred by the Governor and his family while traveling or in residence at Washington Place; and

WHEREAS, these moneys are separate from moneys paid to the Governor as salary, and, therefore, are not subject to personal income taxes; and

WHEREAS, since moneys paid to the Governor as a personal food and expense allowance, and other perquisites received, benefit the Governor personally and not the State as a whole, these amounts should be considered an additional form of compensation to the Governor, and taxed accordingly; and

WHEREAS, the Governor should either reimburse the State for the amount of the food and expense allowance, or any perquisites received, or report them as a taxable benefit; now, therefore,

BE IT RESOLVED by the Senate of the Twenty-First Legislature of the State of Hawaii, Regular Session of 2002, that funds received by the Governor as a personal food and expense allowance, or any perquisites received, should be included in taxable income as compensation for the Governor's services and therefore subject to applicable income tax laws, or reimbursed to the State by the Governor; and

BE IT FURTHER RESOLVED that the Governor submit a report on the Governor's decision to either report the personal food and expense allowance, and other perquisites received, as taxable income or reimburse the State general fund; and

BE IT FURTHER RESOLVED that certified copies of this Resolution be transmitted to the Governor and the Director of Taxation.

 

 
 

OFFERED BY:

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Report Title:

Governor's Food and Expense Allowance; Makes Subject to Taxation