STAND. COM. REP. NO. 680

Honolulu, Hawaii

, 2021

RE: H.B. No. 514

H.D. 1

Honorable Scott K. Saiki

Speaker, House of Representatives

Thirty-First State Legislature

Regular Session of 2021

State of Hawaii

Sir:

Your Committee on Finance, to which was referred H.B. No. 514, H.D. 1, entitled:

"A BILL FOR AN ACT RELATING TO ON-SITE EARLY CHILDHOOD FACILITIES,"

begs leave to report as follows:

The purpose of this measure is to:

(1) Establish an income tax credit for employers who create on-site group child care centers; and

(2) Establish and appropriate funds for an on-site group child care center coordinator position to assist with licensure and accreditation requirements, work with providers, and ensure appropriate facility design of

on-site group child care centers established by employers in the State.

Your Committee received testimony in support of this measure from the Hawaii Children's Action Network Speaks!, Early Childhood Action Strategy, and one individual. Your Committee received comments on this measure from the Department of Human Services, Department of Taxation, Executive Office on Early Learning, Early Learning Board, Tax Foundation of Hawaii, and Maui Chamber of Commerce.

As affirmed by the record of votes of the members of your Committee on Finance that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 514, H.D. 1, and recommends that it pass Third Reading.

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

____________________________

SYLVIA LUKE, Chair