Bill Text: HI SB2022 | 2012 | Regular Session | Introduced


Bill Title: Income Tax; Exemption; Grandparents; Child Care Services

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Introduced - Dead) 2012-01-31 - (S) The committee on HMS deferred the measure. [SB2022 Detail]

Download: Hawaii-2012-SB2022-Introduced.html

THE SENATE

S.B. NO.

2022

TWENTY-SIXTH LEGISLATURE, 2012

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT

 

 

relating to taxation.

 

 

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

 


     SECTION 1.  Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to part I to be appropriately designated and to read as follows:

     "§235-    Revenues earned from provision of child care services; exemption.  This chapter shall not apply to amounts received by persons for providing child care services to minors who are their grandchildren, whether by blood, marriage, or adoption."

     SECTION 2.  New statutory material is underscored.

     SECTION 3.  This Act, upon its approval, shall apply to taxable years beginning after December 31, 2011.

 

INTRODUCED BY:

_____________________________

 

 


 


 

Report Title:

Income Tax; Exemption; Grandparents; Child Care Services

 

Description:

Exempts for income tax purposes any amounts received by grandparents for providing child care services to their grandchildren.

 

 

 

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.

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