STAND. COM. REP. NO.  307-12

Honolulu, Hawaii

                , 2012

RE:   H.B. No. 2728

      H.D. 1

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Sixth State Legislature

Regular Session of 2012

State of Hawaii

Sir:

     Your Committee on Education, to which was referred H.B. No. 2728 entitled:

"A BILL FOR AN ACT RELATING TO EARLY LEARNING,"

begs leave to report as follows:

The purpose of this measure is to continue to support early learning in the State by permitting taxpayers to designate $25 of their state tax refund to be deposited into the Early Learning Trust Fund.

The Early Learning Council, Hawaii State Teachers Association, Institute for Native Pacific Education and Culture, and Leadership Council of BeMyVoice! Hawaii supported this measure.  The Department of Human Services supported the intent of this measure.  The Department of Taxation opposed this measure.  The Tax Foundation of Hawaii provided comments.

     Your Committee has amended this measure by making technical, nonsubstantive amendments for clarity, consistency, and style.

     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. 2728, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 2728, H.D. 1, and be referred to the Committee on Finance.

Respectfully submitted on behalf of the members of the Committee on Education,

____________________________

ROY TAKUMI, Chair