December 16, 1994

DEPARTMENT OF TAXATION ANNOUNCEMENT


RE:  List of Nursing Facilities for the Medical Services Excise Tax Credit


The following is a complete list of nursing facilities subject to the Nursing Facility Tax imposed by Chapter 346E, HRS, that may be referred to for the nursing facility expense portion of the Medical Services Excise Tax Credit (Credit) as provided by Section 235-55.9, Hawaii Revised Statutes (HRS).

     Aloha Health Care Center                Kona Hospital
     Ann Pearl Nursing Facility              Kuakini Hospital
     Arcadia Retirement Residence            Kula Hospital
     Beverly Manor Convalescent              Lanai Hospital
     Castle Hospital                         Leahi Hospital
     Convalescent Center of Honolulu         Leeward Nursing Home, Inc.
     Hale Ho Aloha                           Leki/Crawford
     Hale Makua-Kahului                      Life Care Center of Hilo
     Hale Makua-Wailuku                      Liliha Health Care
     Hale Malamalama                          aka Hawaii Select Care
     Hale Nani Rehabilitation & Nursing      Maluhia Hospital
     Hale Omao, Inc.                         Maunalani Nursing Care
     Hillhaven                               Molokai Hospital
     Hilo Hospital                           Nuuanu Hale
     Honokaa Hospital                        Oahu Care Facility
     Island Nursing Home                     Pohai Nani Good Samaritan
     Kahuku Hospital                          Kauhale
     Kaiser Hospital                         Queen's Hospital
     Kau Hospital                            Saint Francis Hospital
     Kauai Care Center                       Sam Mahelona Memorial Hospital
     Kauai Veterans Memorial Hospital        Wahiawa Hospital
     Kohala Hospital                         Wilcox Hospital
Each resident individual taxpayer who files an individual income tax return and who is not eligible to be claimed as a dependent by another taxpayer for Hawaii income tax purposes, may claim a Credit of 6 percent of the qualified nursing facilities expenses paid to a nursing facility during the taxable year.

The qualified nursing facility expenses are amounts actually paid by the taxpayer for services provided to the taxpayer or a qualified dependent of the taxpayer to a nursing facility licensed under Sections 321-9 and 321-11, HRS, and any intermediate care facility for mentally retarded persons under Sections 321-9 and 321-11, HRS. The qualifying nursing facility must be subject to the imposition and payment of the tax imposed by Chapter 346E, HRS.

The credit may be claimed using Form N-858, Medical Services Excise Tax Credit, with the name of the qualifying nursing facility entered on line 10 of Form N-858. Form N-858 is to be attached with the individual income tax return being filed.
 
 

/s/
RICHARD F. KAHLE, JR.
Director of Taxation