STAND. COM. REP. NO. 2305

Honolulu, Hawaii

RE:    S.R. No. 4

Honorable Donna Mercado Kim

President of the Senate

Twenty-Seventh State Legislature

Regular Session of 2014

State of Hawaii

Madam:

     Your Committee on Health, to which was referred S.R. No. 4 entitled:

"SENATE RESOLUTION URGING THE DEPARTMENT OF TAXATION TO AMEND THE HEARING EXAMINATION SECTION OF TAX FORM N-172 TO INCLUDE INDIVIDUALS WITH MENIERE'S DISEASE,"

begs leave to report as follows:

     The purpose and intent of this measure is to urge the Department of Taxation to amend the hearing examination section of Form N-172 to include individuals with Meniere's disease.

     Your Committee received testimony in opposition to this measure from the Department of Taxation.

     Your Committee finds that in order to apply for a state income tax deduction for deaf persons, individuals with impaired hearing must have a licensed medical professional certify their impairment using Form N-172, Claim for Tax Exemption by Person with Impaired Sight or Hearing or by Totally Disabled Person and Physician's Certification.  Your Committee further finds that the current method of determining the level of hearing impairment does not take into account individuals with hearing that is distorted due to Meniere's disease because their hearing threshold for any given frequency may be well within the criteria on Form N-172.

     As affirmed by the record of votes of the members of your Committee on Health that is attached to this report, your Committee concurs with the intent and purpose of S.R. No. 4 and recommends that it be referred to the Committee on Ways and Means.

Respectfully submitted on behalf of the members of the Committee on Health,

____________________________

JOSH GREEN, Chair