STAND. COM. REP. NO. 3183
Honolulu, Hawaii
RE: H.B. No. 1535
H.D. 2
S.D. 1
Honorable Ronald D. Kouchi
President of the Senate
Thirty-Third State Legislature
Regular Session of 2026
State of Hawaii
Sir:
Your Committee on Commerce and Consumer Protection, to which was referred H.B. No. 1535, H.D. 2, entitled:
"A BILL FOR AN ACT RELATING TO AUTOMATED EXTERNAL DEFIBRILLATORS,"
begs leave to report as follows:
The purpose and intent of this measure is to establish an income tax credit for automated external defibrillator devices that are installed and placed in service in certain places of public accommodation located in the State.
Your Committee
received comments on this measure from the Department of Taxation, Department
of Health, and Tax Foundation of Hawaii.
Your Committee finds that automated
external defibrillators can be important life-saving devices in the event of
health emergencies. This measure would
incentivize--through claimable tax credits--the purchase and installation of
automated external defibrillators in certain locations in the State to
strengthen public health preparedness.
Your Committee acknowledges the testimony of the Department of Health in relation to the request for a statewide registry of automated external defibrillators to support real-time identification of nearby defibrillators during cardiac arrest events.
Accordingly, your Committee has amended this measure by:
(1) Inserting language that:
(A) Requires the owner or operator of an automated external defibrillator device located in a place of public accommodation to register the device with the statewide automated external defibrillator registry and makes registration a condition of eligibility for the tax credit;
(B) Authorizes the Department of Health to establish a statewide automated external defibrillator registry to collect and maintain certain information;
(C) Requires the owner or operator of an automated external defibrillator located in a place of public accommodation to conduct certain maintenance on the device;
(D) Requires reporting of certain automated external defibrillator data to the Department of Health;
(E) Requires the Department of Health to coordinate with certain entities;
(F) Requires the Department of Health to request funds from the 911 Fund for the establishment and maintenance of the automated external defibrillator registry; and
(G) Clarifies that the tax credit for installation of an automated external defibrillator device shall be claimable for taxable years after December 31, 2026; and
(2) Making technical, nonsubstantive amendments for the purposes of clarity and consistency.
As affirmed by the record of votes of the members of your Committee on Commerce and Consumer Protection that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 1535, H.D. 2, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 1535, H.D. 2, S.D. 1, and be referred to your Committee on Ways and Means.
Respectfully submitted on behalf of the members of the Committee on Commerce and Consumer Protection,
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________________________________ JARRETT KEOHOKALOLE, Chair |
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