STAND. COM. REP. NO. 834-20

Honolulu, Hawaii

, 2020

RE: H.B. No. 1633

H.D. 1

Honorable Scott K. Saiki

Speaker, House of Representatives

Thirtieth State Legislature

Regular Session of 2020

State of Hawaii

Sir:

Your Committee on Finance, to which was referred H.B. No. 1633, H.D. 1, entitled:

"A BILL FOR AN ACT RELATING TO AUDITORY DEVICES,"

begs leave to report as follows:

The purpose of this measure is to help lower the high cost of purchasing auditory devices, including hearing aids, by:

(1) Amending the definition of "prosthetic device" to include hearing aids and devices worn on the body; and

(2) Exempting gross receipts from the sale of auditory devices, such as hearing aids, from the general excise tax; and

(3) Exempting gross receipts from the repair of and replacement parts for prosthetic devices from the general excise tax.

Your Committee received testimony in support of this measure from the Disability and Communication Access Board and one individual. Your Committee received comments on this measure from the Department of Taxation and Tax Foundation of Hawaii.

As affirmed by the record of votes of the members of your Committee on Finance that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 1633, H.D. 1, and recommends that it pass Third Reading.

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

____________________________

SYLVIA LUKE, Chair