Honorable Robert Bunda

President of the Senate

Twenty-First State Legislature

Regular Session of 2001

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred S.B. No. 1315, S.D. 1, entitled:

begs leave to report as follows:

The purpose of this measure is to provide a special tax deduction for public school teachers.

Specifically, this measure allows a teacher who is employed by the Department of Education to deduct, from the teacher's adjusted gross income for the relevant taxable year, all tuition paid by the teacher for professional development instruction at qualified educational institutions.

Your Committee finds that this measure will enable public school teachers to "float" the cost of professional development instruction at qualified educational institutions to the State, thereby reducing the need for the Department of Education to continually fund this kind of instruction through the operating budget. In addition, this measure will protect professional development instruction for teachers from restrictions and reductions to the Department of Education's operating budget.

Your Committee has amended this measure by making a technical nonsubstantive change for purposes of clarity.

As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 1315, S.D. 1, as amended herein, and recommends that it pass Third Reading in the form attached hereto as S.B. No. 1315, S.D. 2.