Honorable Robert Bunda

President of the Senate

Twenty-Third State Legislature

Regular Session of 2006

State of Hawaii

Sir:

Your Committee on Human Services, to which was referred S.B. No. 2174 entitled:

begs leave to report as follows:

The purpose of this measure is to establish a refundable tax credit for tuition and fees for attending parenting skills and child development classes.

Your Committee finds that parents who attend parenting and child development classes have enhanced skills and better parenting attitudes. Parent education classes help reduce child abuse and neglect by providing parents with the tools to create a nurturing environment for their children. Offering a tax credit provides incentive for parents to participate in parenting education classes, and helps parents defray the costs associated with the courses.

Your Committee received testimony in support of the measure from The Institute for Family Enrichment. Your Committee received testimony in opposition to the measure from the Department of Taxation and TaxBill Service.

Your Committee has amended this measure by:

Your Committee also has amended this measure by making technical, nonsubstantive amendments for the purposes of clarity and style.

As affirmed by the record of votes of the members of your Committee on Human Services that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 2174, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 2174, S.D. 1, and be referred to the Committee on Ways and Means.