Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Second State Legislature

Regular Session of 2003

State of Hawaii

Sir:

Your Committee on Education, to which was referred H.B. No. 252 entitled:

begs leave to report as follows:

The purpose of this bill is to provide a tax credit on the cost of tuition for driver's education programs.

An individual submitted testimony in support of this bill. The Department of Transportation, Department of Taxation, and Tax Foundation of Hawaii submitted comments on this bill.

Under current law, persons under the age of 18 are required to take a driver's education course if they wish to obtain their driver's license. Your Committee finds that driver education programs promote safe driving and can be costly. A tax credit would help to defray the cost.

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 H.B. No. 252 and recommends that it be referred to the Committee on Finance.