Bill Text: HI SR4 | 2014 | Regular Session | Introduced

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Bill Title: Department of Taxation; Tax Exemption; Impaired Hearing; Form N-172

Spectrum: Moderate Partisan Bill (Democrat 8-1)

Status: (Introduced - Dead) 2014-02-13 - Report adopted, referred to WAM. [SR4 Detail]

Download: Hawaii-2014-SR4-Introduced.html

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THE SENATE	S.R. NO.	4
TWENTY-SEVENTH LEGISLATURE, 2014
STATE OF HAWAII

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.

 

 

     WHEREAS, nearly one-fifth of all Americans age twelve and older have hearing loss so severe that it may make communication difficult; and

 

     WHEREAS, Meniere's disease is a disorder of the inner ear that causes hearing loss, severe dizziness, ringing in the ear, and a feeling of congestion in the ear; and

 

     WHEREAS, Meniere's disease can develop at any age but is more likely to happen to adults between forty and sixty years of age; and

 

     WHEREAS, the National Institute on Deafness and Other Communication Disorders estimates that approximately 615,000 individuals in the United States are currently diagnosed with Meniere's disease and that 45,500 cases are newly diagnosed each year; and

 

     WHEREAS, 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; and

 

     WHEREAS, Form N-172 determines hearing impairment by measuring hearing loss and loss in speech frequencies, without measuring speech recognition threshold; and

 

     WHEREAS, this 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; and

 

     WHEREAS, the proper way to diagnose cases of Meniere's disease is by means of speech tests designed to determine the speech recognition threshold; and

 

     WHEREAS, individuals who work in word-rich environments are at a further disadvantage due to the technical jargon that tends to be more complex than that of daily language; now, therefore,

 

     BE IT RESOLVED by the Senate of the Twenty-seventh Legislature of the State of Hawaii, Regular Session of 2014, that the Department of Taxation is urged to amend the Hearing Examination section of Form N-172, Claim for Tax Exemption by Person with Impaired Sight or Hearing or by Totally Disabled Person and Physician's Certification, to include individuals with Meniere's disease; and

 

     BE IT FURTHER RESOLVED that Section B Hearing Examination of Form N-172 be amended to include the following option, which may be used in lieu of the hearing loss without aid and average loss in speech frequencies in the better ear responses, to determine eligibility for the tax deduction:

 

     "The SRT (speech recognition threshold) in the better ear of 50% or worse (ANSI S3.6-1969 standard):  __ Yes __ No"; and

 

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

 

 

 

	OFFERED BY:	_____________________________

Report Title: 

Department of Taxation; Tax Exemption; Impaired Hearing; Form N-172