Bill Text: HI HB1720 | 2018 | Regular Session | Amended
Bill Title: Relating To Taxation.
Spectrum: Partisan Bill (Democrat 6-0)
Status: (Engrossed - Dead) 2018-03-20 - Re-Referred to TRE, WAM. [HB1720 Detail]
Download: Hawaii-2018-HB1720-Amended.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
1720 |
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TWENTY-NINTH LEGISLATURE, 2018 |
H.D. 1 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO TAXATION.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§235- Teacher expenses; tax deduction. (a)
There shall be allowed as a deduction from gross income the amount, not
to exceed $ , for amounts paid during
the taxable year by a teacher for the following expenses:
(1) Professional development courses related to
the curriculum in which the teacher provides instruction; and
(2) Books, supplies, computer equipment, software,
and supplementary materials used by the teacher in the classroom.
(b) To claim a deduction under this section, a
teacher shall obtain written certification from the school or schools verifying
the:
(1) Expenses paid or incurred by the teacher for
items or services under subsection (a) that were used or applied for the school
or schools; and
(2) Employment of the teacher at the school or
schools during the time the expenses under this section were used or applied.
(c) The director of taxation:
(1) Shall prepare any forms that may be
necessary to claim a tax deduction under this section;
(2) May require proof of the claim for the tax
deduction; and
(3) May adopt rules pursuant to chapter 91
necessary to effectuate the purposes of this section.
(d) For the purposes of this section, "teacher" means an individual taxpayer who is employed in the public or private educational system for students in grades kindergarten through twelve and who is engaged primarily in teaching or instruction of students or in related activities that are centered on students and who is in close and continuous contact with students. "Teacher" shall include but not be limited to classroom teachers, school librarians, counselors, registrars, and special education teachers."
SECTION 2. New statutory material is underscored. SECTION 3. This Act shall take effect on July 1, 2050, and shall apply to taxable years beginning after December 31, 2017.
Report Title:
Teachers; Income Tax; Deduction; Classroom Supplies; Professional Development
Description:
Allows for a state income tax deduction for teacher supplies purchased for use in the classroom and for professional development courses; provided that the teacher obtains a written certification from the Department of Education. (HB1720 HD1)
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
