§235-102.5 - Income check-off authorized.

§235-102.5 Income check-off authorized.
(a) Any individual whose state income tax liability for any taxable year is $3
or more may designate $3 of the liability to be paid over to the Hawaii
election campaign fund, any other law to the contrary notwithstanding, when
submitting a state income tax return to the department. In the case of a joint
return of a husband and wife having a state income tax liability of $6 or more,
each spouse may designate that $3 be paid to the fund. The director of taxation
shall revise the individual state income tax form to allow the designation of
contributions to the fund on the face of the tax return and immediately above
the signature lines. An explanation shall be included which clearly states
that the check-off does not constitute an additional tax liability. If no
designation was made on the original tax return when filed, a designation may
be made by the individual on an amended return filed within twenty months and
ten days after the due date for the original return for such taxable year. A
designation once made whether by an original or amended return may not be
revoked.

(b) Notwithstanding any law to the contrary,
any individual whose state income tax refund for any taxable year is $2 or more
may designate $2 of the refund to be deposited into the school-level minor
repairs and maintenance special fund established by section 302A-1504.5, when
submitting a state income tax return to the department. In the case of a joint
return of a husband and wife having a state income tax refund of $4 or more,
each spouse may designate that $2 be deposited into the special fund. The
director of taxation shall revise the individual state income tax return form
to allow the designation of contributions to the special fund on the face of
the tax return and immediately above the signature lines. If no designation
was made on the original tax return when filed, a designation may be made by
the individual on an amended return filed within twenty months and ten days
after the due date for the original return for such taxable year. A
designation once made, whether by an original or amended return, may not be
revoked.

(c) Notwithstanding any law to the contrary,
any individual whose state income tax refund for any taxable year is $2 or more
may designate $2 of the refund to be paid over to the libraries special fund
established by section 312-3.6, when submitting a state income tax return to
the department. In the case of a joint return of a husband and wife having a
state income tax refund of $4 or more, each spouse may designate that $2 be
deposited into the special fund. The director of taxation shall revise the
individual state income tax form to allow the designation of contributions to
the fund on the face of the tax return and immediately above the signature
lines. If no designation was made on the original tax return when filed, a
designation may be made by the individual on an amended return filed within
twenty months and ten days after the due date for the original return for such
taxable year. A designation once made, whether by an original or amended
return, may not be revoked.

(d) Notwithstanding any law to the contrary,
any individual whose state income tax refund for any taxable year is $5 or more
may designate $5 of the refund to be paid over as follows:

(1) One-third to the Hawaii children's trust fund
under section 350B-2; and

(2) Two-thirds to be divided equally among:

(A) The domestic violence and sexual assault
special fund under the department of health in section 321-1.3;

(B) The spouse and child abuse special account
under the department of human services in section 346‑7.5; and

When designated by a taxpayer submitting a state
income tax return to the department, the department of budget and finance shall
allocate the moneys among the several funds as provided in this subsection. In
the case of a joint return of a husband and wife having a state income tax
refund of $10 or more, each spouse may designate that $5 be paid over as
provided in this subsection. The director of taxation shall revise the
individual state income tax form to allow the designation of contributions
pursuant to this subsection on the face of the tax return and immediately above
the signature lines. If no designation was made on the original tax return
when filed, a designation may be made by the individual on an amended return
filed within twenty months and ten days after the due date for the original
return for such taxable year. A designation once made, whether by an original
or amended return, may not be revoked. [L 1979, c 224, §4; am L 1991, c 112,
§1; am L 2001, c 311, §3; am L 2002, c 16, §9; am L 2003, c 193, §2; am L 2004,
c 228, §1; am L 2005, c 142, §1; am L 2008, c 244, §34]