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HOUSE OF REPRESENTATIVES |
H.B. NO. |
2144 |
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THIRTIETH LEGISLATURE, 2020 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO EDUCATION FUNDING.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
The legislature further finds that public education in Hawaii is not adequately funded. According to an analysis of real property tax in Hawaii performed by the department of business, economic development, and tourism in 2017, Hawaii's education expenditures, as a share of combined state and local government expenditures, is 27.3 per cent and ranks as the lowest in the nation. At $12,855 per child, Hawaii trails mainland school districts of similar size when adjusting for cost of living. Lagging state education expenditures drive Hawaii families to compete for private school enrollment, leaving Hawaii with one of the highest rates of private school enrollment in the nation, according to the United States Census Bureau.
The legislature additionally finds that the United States Department of Education currently considers over seventy per cent of Hawaii's public schools to be Title I schools. A majority of public school students are now considered "high-needs" students, meaning that the student qualifies for free or reduced-price lunch, is an English language learner, or is a special education student. Hawaii also ranks fifty-first out of fifty states and the District of Columbia in starting and median teacher salaries adjusted for cost of living, according to a 2019 study performed by WalletHub.com.
The legislature also finds that chronic underfunding of public schools undermines the State's goal of providing a quality education to all of Hawaii's children. Insufficient education funding results in higher class sizes, a lack of adequate classroom supplies, elimination of arts and technical education courses, budget cuts for special education and English language learner programs, and an increasing number of vacant teacher positions statewide that now exceeds over one thousand positions. It is necessary to develop a new means of financing Hawaii's public education system to ensure that the State will be able to prepare children to meet the social and economic demands of the twenty-first century.
The purpose of this Act is to increase funding for public education in Hawaii by:
(1) Establishing a quality education special fund to supplement education programs, funded by increases in the corporate income tax and income tax from high earning taxpayers;
(2) Requiring moneys budgeted for the department of education to remain equal to or greater than an inflation-adjusted minimum level of funding for subsequent fiscal years; and
(3) Increasing income tax rates for corporations and high earning taxpayers.
"§302A- Quality
education special fund. (a) There is established within the state treasury
a special fund to be known as the quality education special fund to be
administered by the department and into which shall be deposited:
(1) The additional revenues generated
and collected from the increase in income tax rates imposed by section 5 of Act
, Session Laws of Hawaii 2020; provided that upon the
enactment of any subsequent increase in income tax rates, a sum of total income
tax revenues realized by the State in each fiscal year equal to the percentage
by which income tax rates were increased by section 5 of Act ,
Session Laws of Hawaii 2020, shall be deposited into the quality education
special fund;
(2) The additional revenues generated
and collected from the increase in corporate income tax rates imposed by
section 6 of Act , Session Laws of Hawaii 2020; provided that
upon the enactment of any subsequent increase in corporate income tax rates, a
sum equal to the percentage by which income tax rates were increased by section
6 of Act , Session Laws of Hawaii 2020, shall be deposited
into the quality education special fund;
(3) All other funds received by the
department and legally available for the purposes of the quality education
special fund; and
(4) Interest accrued on all amounts in
the quality education special fund.
(b) Moneys budgeted for operations of the
department from sources of funding other than the quality education special
fund shall remain equal to or greater than the inflation-adjusted minimum level
of funding, except when the consumer price index for the twelve-month period
ending June 30 of the preceding calendar year decreases from the prior calendar
year.
(c) The quality education special fund shall not
be subject to sections 36-27, 36-30, and 37-53.
(d) Moneys in the quality education special fund
shall be allocated by the legislature through appropriations out of the special
fund, in consultation with the department and the exclusive representatives of
any appropriate bargaining units, for the purposes of:
(1) Recruiting and retaining public
school teachers, including through pay increases for public school teachers;
(2) Lowering public school class sizes;
(3) Improving special education staffing
and resources;
(4) Offering additional instruction in
career and technical education, arts, music, theatre, dance, Hawaiian studies,
and Hawaiian language; and
(5) Expanding access to public preschool
and afterschool programming.
(e) Amounts in the quality education special fund
shall be exempt from all taxes and surcharges imposed by the State or the
counties.
(f) No later than twenty days prior to the
convening of each regular session, the department shall post on the
department's website a report containing an accounting of the receipts of and
expenditures from the quality education special fund. The legislature shall provide to the
department any information necessary to complete and post the report required
by this section.
(g) For the purposes of this section:
"Consumer
price index" means the national consumer price index average over a
twelve-month period that is published monthly by the United States Department
of Labor's Bureau of Labor Statistics as the "National Consumer Price
Index for All Urban Consumers-United States City Average".
"Inflation-adjusted minimum level of funding" means the total amount of funding provided to the department in the fiscal year 2019-2020; provided that this amount shall increase by three per cent for each subsequent fiscal year."
SECTION 3. Section 36-27, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) Except as provided in this section, and
notwithstanding any other law to the contrary, from time to time, the director
of finance, for the purpose of defraying the prorated estimate of central
service expenses of government in relation to all special funds, except the:
(1) Special out-of-school time instructional
program fund under section 302A-1310;
(2) School cafeteria special funds of the
department of education;
(3) Special funds of the University of Hawaii;
(4) State educational facilities improvement
special fund;
(5) Convention center enterprise special fund
under section 201B-8;
(6) Special funds established by section 206E-6;
(7) Aloha Tower fund created by section 206J-17;
(8) Funds of the employees' retirement system
created by section 88-109;
(9) Hawaii hurricane relief fund established under
chapter 431P;
(10) Hawaii health systems corporation special
funds and the subaccounts of its regional system boards;
(11) Tourism special fund established under section
201B-11;
(12) Universal service fund established under
section 269-42;
(13) Emergency and budget reserve fund under
section 328L-3;
(14) Public schools special fees and charges fund
under section 302A-1130;
(15) Sport fish special fund under section
187A-9.5;
[[](16)[]] Neurotrauma special fund under section
321H-4;
[[](17)[]] Glass advance disposal fee established by
section 342G-82;
[[](18)[]] Center for nursing special fund under section
304A-2163;
[[](19)[]] Passenger facility charge special fund
established by section 261-5.5;
[[](20)[]] Solicitation of funds for charitable purposes
special fund established by section 467B-15;
[[](21)[]] Land conservation fund established by section
173A-5;
[[](22)[]] Court interpreting services revolving fund
under section 607-1.5;
[[](23)[]] Trauma system special fund under section
321-22.5;
[[](24)[]] Hawaii cancer research special fund;
[[](25)[]] Community health centers special fund;
[[](26)[]] Emergency medical services special fund;
[[](27)[]] Rental motor vehicle customer facility charge
special fund established under section 261-5.6;
[[](28)[]] Shared services technology special fund under
section 27-43;
[[](29)[]] Automated victim information and notification
system special fund established under section 353-136;
[[](30)[]] Deposit beverage container deposit special
fund under section 342G-104;
[[](31)[]] Hospital sustainability program special fund
under [[]section 346G-4[]];
[[](32)[]] Nursing facility sustainability
program special fund under [[]section
346F-4[]];
[[](33)[]] Hawaii 3R's school improvement fund under
section 302A-1502.4;
[[](34)[]] After-school plus program revolving fund
under section 302A-1149.5; [and]
[[](35)[]] Civil monetary penalty special fund under
section 321-30.2[,]; and
(36) Quality education special fund under section 302A‑ , shall deduct five per cent of all receipts of all other special funds, which deduction shall be transferred to the general fund of the State and become general realizations of the State. All officers of the State and other persons having power to allocate or disburse any special funds shall cooperate with the director in effecting these transfers. To determine the proper revenue base upon which the central service assessment is to be calculated, the director shall adopt rules pursuant to chapter 91 for the purpose of suspending or limiting the application of the central service assessment of any fund. No later than twenty days prior to the convening of each regular session of the legislature, the director shall report all central service assessments made during the preceding fiscal year."
SECTION 4. Section 36-30, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) Each special fund, except the:
(1) Special out-of-school time instructional program fund under section 302A-1310;
(2) School cafeteria special funds of the department of education;
(3) Special funds of the University of Hawaii;
(4) State educational facilities improvement special fund;
(5) Special funds established by section 206E-6;
(6) Aloha Tower fund created by section 206J-17;
(7) Funds of the employees' retirement system created by section 88-109;
(8) Hawaii hurricane relief fund established under chapter 431P;
(9) Convention center enterprise special fund established under section 201B-8;
(10) Hawaii health systems corporation special funds and the subaccounts of its regional system boards;
(11) Tourism special fund established under section 201B-11;
(12) Universal service fund established under section 269-42;
(13) Emergency and budget reserve fund under section 328L-3;
(14) Public schools special fees and charges fund under section 302A-1130;
(15) Sport fish special fund under section 187A-9.5;
[[](16)[]] Neurotrauma special fund under section
321H-4;
[[](17)[]] Center for nursing special fund under
section 304A-2163;
[[](18)[]] Passenger facility charge special fund
established by section 261-5.5;
[[](19)[]] Court interpreting services revolving
fund under section 607-1.5;
[[](20)[]] Trauma system special fund under
section 321-22.5;
[[](21)[]] Hawaii cancer research special fund;
[[](22)[]] Community health centers special fund;
[[](23)[]] Emergency medical services special
fund;
[[](24)[]] Rental motor vehicle customer facility
charge special fund established under section 261-5.6;
[[](25)[]] Shared services technology special
fund under section 27-43;
[[](26)[]] Nursing facility sustainability
program special fund established pursuant to [[]section
346F-4[]];
[[](27)[]] Automated victim information and notification
system special fund established under section 353-136;
[[](28)[]] Hospital sustainability program
special fund under [[]section
346G-4[]]; [and]
[[](29)[]] Civil monetary penalty special fund under
section 321-30.2[,]; and
(30) Quality education special fund under section 302A‑ , shall be responsible for its pro rata share of the administrative expenses incurred by the department responsible for the operations supported by the special fund concerned."
SECTION 5. Section 235-51, Hawaii Revised Statutes, is amended by amending subsections (a) through (c) to read as follows:
"(a) There is hereby imposed on the taxable income
of every:
(1) Taxpayer who files a joint return under section 235-93; and
(2) Surviving spouse,
a tax determined in accordance with the following table:
In
the case of any taxable year beginning after December 31, 2001:
If the taxable income is: The tax shall be:
Not over $4,000 1.40% of taxable income
Over $4,000 but $56.00 plus 3.20% of
not over $8,000 excess over $4,000
Over $8,000 but $184.00 plus 5.50% of
not over $16,000 excess over $8,000
Over $16,000 but $624.00 plus 6.40% of
not over $24,000 excess over $16,000
Over $24,000 but $1,136.00 plus 6.80% of
not over $32,000 excess over $24,000
Over $32,000 but $1,680.00 plus 7.20% of
not over $40,000 excess over $32,000
Over $40,000 but $2,256.00 plus 7.60% of
not over $60,000 excess over $40,000
Over $60,000 but $3,776.00 plus 7.90% of
not over $80,000 excess over $60,000
Over $80,000 $5,356.00 plus 8.25% of
excess over
$80,000.
In
the case of any taxable year beginning after December 31, 2006:
If the taxable income is: The tax shall be:
Not over $4,800 1.40% of taxable income
Over $4,800 but $67.00 plus 3.20% of
not over $9,600 excess over $4,800
Over $9,600 but $221.00 plus 5.50% of
not over $19,200 excess over $9,600
Over $19,200 but $749.00 plus 6.40% of
not over $28,800 excess over $19,200
Over $28,800 but $1,363.00 plus 6.80% of
not over $38,400 excess over $28,800
Over $38,400 but $2,016.00 plus 7.20% of
not over $48,000 excess over $38,400
Over $48,000 but $2,707.00 plus 7.60% of
not
over $72,000 excess over $48,000
Over $72,000 but $4,531.00 plus 7.90% of
not over $96,000 excess over $72,000
Over $96,000 $6,427.00 plus 8.25% of
excess over
$96,000.
In the case of any taxable year beginning after December 31, 2017:
If the taxable income is: The tax shall be:
Not over $4,800 1.40% of taxable income
Over $4,800 but $67.00 plus 3.20% of
not over $9,600 excess over $4,800
Over $9,600 but $221.00 plus 5.50% of
not over $19,200 excess over $9,600
Over $19,200 but $749.00 plus 6.40% of
not over $28,800 excess over $19,200
Over $28,800 but $1,363.00 plus 6.80% of
not over $38,400 excess over $28,800
Over $38,400 but $2,016.00 plus 7.20% of
not over $48,000 excess over $38,400
Over $48,000 but $2,707.00 plus 7.60% of
not over $72,000 excess over $48,000
Over $72,000 but $4,531.00 plus 7.90% of
not over $96,000 excess over $72,000 Over $96,000 but $6,427.00 plus 8.25% of
not over $300,000 excess over $96,000 Over $300,000 but $23,257.00 plus 9.00% of
not over $350,000 excess over $300,000
Over $350,000 but $27,757.00 plus 10.00% of
not over $400,000 excess over $350,000
Over $400,000 $32,757.00 plus 11.00% of
excess over $400,000.
In
the case of any taxable year beginning after December 31, 2018:
If
the taxable income is: The tax
shall be:
Over $28,800 but $1,363.00 plus 6.80% of
not over $38,400 excess over $28,800
Over $38,400 but $2,016.00 plus 7.20% of
not over $48,000 excess over $38,400
Over $48,000 but $2,707.00 plus 7.60% of
not over $72,000 excess over $48,000
Over $72,000 but $4,531.00 plus 7.90% of
not over $96,000 excess over $72,000
Over $96,000 but $6,427.00 plus 8.25% of
not over $300,000 excess over $96,000
Over
$300,000 but $23,257.00
plus 11.00% of
not over $350,000 excess over $300,000
Over
$350,000 but $28,757.00
plus 12.00% of
not
over $400,000 excess
over $350,000
Over
$400,000 $34,757.00
plus 13.00% of
excess
over $400,000.
(b) There is hereby imposed on the taxable income
of every head of a household a tax determined in accordance with the following table:
In the case of any taxable year beginning after December 31, 2001:
If the taxable income is: The
tax shall be:
Not over $3,000 1.40%
of taxable income
Over $3,000 but $42.00
plus 3.20% of
not over $6,000 excess
over $3,000
Over $6,000 but $138.00
plus 5.50% of
not over $12,000 excess
over $6,000
Over $12,000 but $468.00
plus 6.40% of
not over $18,000 excess
over $12,000
Over $18,000 but $852.00
plus 6.80% of
not over $24,000 excess
over $18,000
Over $24,000 but $1,260.00
plus 7.20% of
not over $30,000 excess
over $24,000
Over $30,000 but $1,692.00
plus 7.60% of
not over $45,000 excess
over $30,000
Over $45,000 but $2,832.00
plus 7.90% of
not over $60,000 excess
over $45,000
Over $60,000 $4,017.00
plus 8.25% of
excess over $60,000.
In the case of any taxable year beginning after December 31, 2006:
If the taxable income is: The
tax shall be:
Not over $3,600 1.40%
of taxable income
Over $3,600 but $50.00
plus 3.20% of
not over $7,200 excess
over $3,600
Over $7,200 but $166.00
plus 5.50% of
not over $14,400 excess
over $7,200
Over $14,400 but $562.00
plus 6.40% of
not over $21,600 excess over $14,400
Over $21,600 but $1,022.00
plus 6.80% of
not over $28,800 excess
over $21,600
Over $28,800 but $1,512.00
plus 7.20% of
not over $36,000 excess over $28,800
Over $36,000 but $2,030.00
plus 7.60% of
not over $54,000 excess over $36,000
Over $54,000 but $3,398.00
plus 7.90% of
not over $72,000 excess
over $54,000
Over $72,000 $4,820.00
plus 8.25% of
excess over $72,000.
In the case of any taxable year beginning after December 31,
2017:
If the taxable income is: The tax shall be:
Not over $3,600 1.40%
of taxable income
Over $3,600 but $50.00
plus 3.20% of
not over $7,200 excess
over $3,600
Over $7,200 but $166.00
plus 5.50% of
not over $14,400 excess
over $7,200
Over $14,400 but $562.00
plus 6.40% of
not over $21,600 excess
over $14,400
Over $21,600 but $1,022.00
plus 6.80% of
not over $28,800 excess
over $21,600
Over $28,800 but $1,512.00
plus 7.20% of
not over $36,000 excess over $28,800
Over $36,000 but $2,030.00
plus 7.60% of
not over $54,000 excess over $36,000
Over $54,000 but $3,398.00
plus 7.90% of
not over $72,000 excess
over $54,000
Over $72,000 but $4,820.00
plus 8.25% of
not over $225,000 excess
over $72,000
Over $225,000 but $17,443.00
plus 9.00% of
not over $262,500 excess
over $225,000
Over $262,500 but $20,818.00
plus 10.00% of
not over $300,000 excess
over $262,500
Over $300,000 $24,568.00
plus 11.00% of
excess over $300,000.
In the case of any taxable year
beginning after December 31, 2018:
If the taxable income is: The tax shall be:
Over
$28,800 but $1,512.00
plus 7.20% of
not over $36,000 excess over $28,800
Over $36,000 but $2,030.00 plus 7.60% of
not over $54,000 excess over $36,000
Over $54,000 but $3,398.00 plus 7.90% of
not over $72,000 excess over $54,000
Over $72,000 but $4,820.00 plus 8.25% of
not over $225,000 excess over $72,000
Over $225,000 but $17,443.00 plus 9.00% of
not over $262,500 excess over $225,000
Over $262,500 but $20,818.00 plus 10.00% of
not
over $300,000 excess
over $262,500
Over $300,000 $24,568.00 plus 13.00% of
excess
over $300,000.
(c) There is hereby imposed on the taxable income of (1) every unmarried individual (other than a surviving spouse, or the head of a household) and (2) on the taxable income of every married individual who does not make a single return jointly with the individual's spouse under section 235-93 a tax determined in accordance with the following table:
In the case of any taxable year beginning after
December 31, 2001:
If the taxable income is: The tax shall be:
Not over $2,000 1.40% of taxable income
Over $2,000 but $28.00 plus 3.20% of
not over $4,000 excess over $2,000
Over $4,000 but $92.00 plus 5.50% of
not over $8,000 excess over $4,000
Over $8,000 but $312.00 plus 6.40% of
not over $12,000 excess over $8,000
Over $12,000 but $568.00 plus 6.80% of
not over $16,000 excess over $12,000
Over $16,000 but $840.00 plus 7.20% of
not over $20,000 excess over $16,000
Over $20,000 but $1,128.00 plus 7.60% of
not over $30,000 excess over $20,000
Over $30,000 but $1,888.00 plus 7.90% of
not over $40,000 excess over $30,000
Over $40,000 $2,678.00 plus 8.25% of
excess over
$40,000.
In the case of any taxable year beginning after
December 31, 2006:
If the taxable income is: The tax shall be:
Not over $2,400 1.40% of taxable income
Over $2,400 but $34.00 plus 3.20% of
not over $4,800 excess over $2,400
Over $4,800 but $110.00 plus 5.50% of
not over $9,600 excess over $4,800
Over $9,600 but $374.00 plus 6.40% of
not over $14,400 excess over $9,600
Over $14,400 but $682.00 plus 6.80% of
not over $19,200 excess over $14,400
Over $19,200 but $1,008.00 plus 7.20% of
not over $24,000 excess over $19,200
Over $24,000 but $1,354.00 plus 7.60% of
not over $36,000 excess over $24,000
Over $36,000 but $2,266.00 plus 7.90% of
not over $48,000 excess over $36,000
Over $48,000 $3,214.00 plus 8.25% of
excess over
$48,000.
In the case of any taxable year beginning after December 31, 2017:
If the taxable income is: The tax shall be:
Not over $2,400 1.40% of taxable income
Over $2,400 but $34.00 plus 3.20% of
not over $4,800 excess over $2,400
Over $4,800 but $110.00 plus 5.50% of
not over $9,600 excess over $4,800
Over $9,600 but $374.00 plus 6.40% of
not over $14,400 excess over $9,600
Over $14,400 but $682.00 plus 6.80% of
not over $19,200 excess over $14,400
Over $19,200 but $1,008.00 plus 7.20% of
not over $24,000 excess over $19,200
Over $24,000 but $1,354.00 plus 7.60% of
not over $36,000 excess over $24,000
Over $36,000 but $2,266.00 plus 7.90% of
not over $48,000 excess over $36,000
Over $48,000 but $3,214.00 plus 8.25% of
not over $150,000 excess over $48,000
Over $150,000 but $11,629.00 plus 9.00% of
not over $175,000 excess over $150,000
Over $175,000 but $13,879.00 plus 10.00% of
not over $200,000 excess over $175,000
Over $200,000 $16,379.00 plus 11.00% of
excess over $200,000.
In the case of any taxable year
beginning after December 31, 2018:
If the taxable income is: The tax shall be:
Over
$24,000 but $1,354.00
plus 7.60% of
not over $36,000 excess over $24,000
Over $36,000 but $2,266.00 plus 7.90% of
not over $48,000 excess over $36,000
Over $48,000 but $3,214.00 plus 8.25% of
not over $150,000 excess over $48,000
Over $150,000 but $11,629.00 plus 9.00% of
not over $175,000 excess over $150,000
Over $175,000 but $13,879.00 plus 10.00% of
not over $200,000 excess over $175,000
Over $200,000 $16,379.00 plus 13.00% of
excess
over $200,000."
SECTION 6. Section 235-71, Hawaii Revised Statutes, is amended as follows:
1. By amending subsections (a) and (b) to read:
"(a) A tax at the rates herein provided shall be assessed, levied, collected, and paid for each taxable year on the taxable income of every corporation, including a corporation carrying on business in partnership, except that in the case of a regulated investment company the tax is as provided by subsection (b) and further that in the case of a real estate investment trust as defined in section 856 of the Internal Revenue Code of 1954 the tax is as provided in subsection (d). "Corporation" includes any professional corporation incorporated pursuant to chapter 415A.
The tax on all taxable income shall be at
the rate of [4.4] 6.6 per cent if the taxable income is not over
$25,000, [5.4] 8.1 per cent if over $25,000 but not over
$100,000, and on all over $100,000, [6.4] 9.6 per cent.
(b)
In the case of a regulated investment company there is imposed on the
taxable income, computed as provided in sections 852 and 855 of the Internal
Revenue Code but with the changes and adjustments made by this chapter (without
prejudice to the generality of the foregoing, the deduction for dividends paid
is limited to such amount of dividends as is attributable to income taxable
under this chapter), a tax consisting in the sum of the following: [4.4] 6.6 per cent if the
taxable income is not over $25,000, [5.4] 8.1 per cent if over
$25,000 but not over $100,000, and on all over $100,000, [6.4] 9.6
per cent."
2. By amending subsection (d) to read:
"(d)
In the case of a real estate investment trust there is imposed on the
taxable income, computed as provided in sections 857 and 858 of the Internal
Revenue Code but with the changes and adjustments made by this chapter (without
prejudice to the generality of the foregoing, the deduction for dividends paid
is limited to such amount of dividends as is attributable to income taxable
under this chapter), a tax consisting in the sum of the following: [4.4] 6.6 per cent if the
taxable income is not over $25,000, [5.4] 8.1 per cent if over
$25,000 but not over $100,000, and on all over $100,000, [6.4] 9.6
per cent. In addition to any other
penalty provided by law any real estate investment trust whose tax liability
for any taxable year is deemed to be increased pursuant to section 859(b)(2)(A)
or 860(c)(1)(A) after December 31, 1978, (relating to interest and additions to
tax determined with respect to the amount of the deduction for deficiency
dividends allowed) of the Internal Revenue Code shall pay a penalty in an
amount equal to the amount of interest for which such trust is liable that is
attributable solely to such increase.
The penalty payable under this subsection with respect to any
determination shall not exceed one-half of the amount of the deduction allowed
by section 859(a), or 860(a) after December 31, 1978, of the Internal Revenue
Code for such taxable year."
SECTION 7. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 8. This Act shall take effect on July 1, 2020; provided that sections 5 and 6 shall apply to taxable years beginning after December 31, 2019.
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INTRODUCED BY: |
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Report Title:
Public Education; Funding; Income Tax; Quality Education Special Fund
Description:
Establishes the quality education special fund to supplement education programs and to be funded by increases to the income tax of corporations and high earning taxpayers.
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.