Honorable Robert Bunda

President of the Senate

Twenty-First State Legislature

Regular Session of 2001

State of Hawaii

Sir:

Your Committee on Education, to which was referred S.B. No. 1315 entitled:

begs leave to report as follows:

The purpose of this measure is to offer an incentive to state teachers to take professional development course work by allowing them a 100% state tax deduction on tuition costs.

Your Committee heard testimony in support of the measure from the Department of Education, and in opposition from the Department of Taxation. Technical comments were provided by the Tax Foundation of Hawaii.

Your Committee finds that such an initiative would help promote continuing education and professional development of teachers through financial incentives, and improve efforts at recruitment and retention. This will improve the quality of instruction, and increase the achievements and successes of the students in the classroom.

Your Committee has amended the measure to specify that the Department of Education shall determine the form and content of professional development that would qualify for support.

As affirmed by the record of votes of the members of your Committee on Education that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 1315, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 1315, S.D. 1, and be referred to the Committee on Ways and Means.