Report Title:

State teachers; Tax Deduction for Professional Development

 

Description:

Offers an incentive to state teachers to take professional development course work by allowing them a 100% state tax deduction on tuition costs. (SD2)

 

THE SENATE

S.B. NO.

1315

TWENTY-FIRST LEGISLATURE, 2001

S.D. 2

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

relating to education.

 

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

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

"235-   Deduction for professional development of state teachers. (a) There shall be deducted from the adjusted gross income of a teacher who is:

(1) In service or on authorized sabbatical; and

(2) Employed by the department of education,

all of the qualified educational expenses paid by the teacher during a taxable year relating to study by the teacher at qualified educational institutions, as defined in subsection (c).

(b) If a teacher changes status during a taxable year, so as to be a teacher for less than the full taxable year, then the deduction allowed under this section shall be computed in a manner that the department of taxation may prescribe in order to properly reflect the deduction or portion thereof attributable to the taxable year.

(c) As used in this section:

"Qualified educational expenses" means tuition for professional development instruction, the form and content of which is determined by the superintendent of education or the superintendent's designee.

"Qualified educational institutions" means any private trade, vocational, or technical school as defined in section 302A-101, and any institution of higher education as defined in section 529 of the Internal Revenue Code of 1986, as amended, including community colleges."

SECTION 2. New statutory material is underscored.

SECTION 3. This Act, upon its approval, shall apply to taxable years beginning after December 31, 2000.