Act 36 allows licensed audiologists to certify for tax purposes that a person is deaf.

Certain State tax benefits are available to deaf, blind, and totally disabled persons: (1) a $7,000 personal income tax exemption; (2) a $2,000 general excise tax deduction; and (3) a lower one-half percent general excise tax rate.  Under current law a qualified otolaryngologist may certify persons who are deaf.  Act 36 allows audiologists licensed under chapter 468E, Hawaii Revised Statutes, to certify deaf persons.

Act 36 applies to taxable years beginning after December 31, 2001.

Forms and other tax information may be downloaded from the Department's website at:  http://www.hawaii.gov/tax.  On Oahu, forms may be ordered by calling the Department's Forms Request Line at:  808-587-7572.  Persons who are not calling from Oahu, may call:  1-800-222-7572 to receive forms by mail or 808-678-0522 from a fax machine to receive forms by fax.
 

/s/
MARIE Y. OKAMURA
Director of Taxation

HRS Section Explained:  HRS Section 235-1