REPORT TITLE:
Education


DESCRIPTION:
Appropriates funds to extend the funding of the Learn and Serve
Hawaii program.  Creates a tax incentive to support increased
access to technological tools for all students.  (SD1)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        389
HOUSE OF REPRESENTATIVES                H.B. NO.           S.D. 1
TWENTIETH LEGISLATURE, 1999                                
STATE OF HAWAII                                            
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO EDUCATION.



BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 1                              PART I.
 
 2      SECTION 1.  Service-learning engages young people in
 
 3 community activities that show them how academic skills can be
 
 4 used in a hands-on and meaningful way to solve real-life problems
 
 5 by integrating academic learning and community service.
 
 6 Effective service-learning programs have been found to improve
 
 7 academic grades, increase attendance in school, and develop
 
 8 personal and social responsibility.  Students learn the valuable
 
 9 skills of critical thinking, communication, teamwork, civic
 
10 responsibility, mathematical reasoning, problem solving, public
 
11 speaking, vocational skills, computer skills, scientific method,
 
12 research skills, and analysis.
 
13      The Corporation for National Service, a U.S. government
 
14 agency, administers Learn and Serve America, a grants program
 
15 that supports school and community based service-learning
 
16 programs.  The Hawaii state department of education annually
 
17 applies for and receives a small grant from the Learn and Serve
 
18 America School-Based programs and provides mini-grants to public
 
19 schools on a competitive basis.  The mini-grants are used as seed
 

 
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                                     H.B. NO.           S.D. 1
                                                        
                                                        

 
 1 money to design and implement service-learning programs in
 
 2 Hawaii.  The Hawaii state department of education has received
 
 3 approximately $74,000 each year on average from the Learn and
 
 4 Serve America program for the past six years.  
 
 5      The purpose of this Act is to provide additional funds to
 
 6 the department of education for the Learn and Serve Hawaii
 
 7 program, thus extending the benefits of service-learning to more
 
 8 island students.
 
 9      SECTION 2.  There is appropriated out of the general
 
10 revenues of the State of Hawaii the sum of $1, or so much thereof
 
11 as may be necessary for fiscal year 1999-2000, for the purpose of
 
12 extending the Learn and Serve Hawaii program.
 
13      SECTION 3.  The sum appropriated shall be expended by the
 
14 department of education for the purposes of this Act.
 
15                             PART II.
 
16      SECTION 4.  The legislature recognizes the value of all
 
17 students utilizing computers so that they may become, in
 
18 accordance with the National Educational Technology Standards,
 
19 capable information seekers, problem solvers, and decision-
 
20 makers.  As effective users of technology productivity tools,
 
21 they will become better, more informed, and more responsible,
 
22 contributing citizens.
 
23      The legislature also acknowledges that the attributes of the
 
24 21st century work force learner - collaboration, creative
 

 
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                                     H.B. NO.           S.D. 1
                                                        
                                                        

 
 1 thinking, flexibility, innovation, and entreprenuerial spirit -
 
 2 are key to economic growth and development.  It is therefore the
 
 3 belief of the legislature that "Laptops for 24/7 Learning"
 
 4 (Laptops to be accessible every 24 hours, seven days a week) will
 
 5 provide students with the tools and accompanying skills to become
 
 6 highly productive, sought after employees in the 21st century.
 
 7      The purpose of this Act is to create a tax incentive to
 
 8 support increased access to technological tools for all students.
 
 9      SECTION 5.  Section 235, Hawaii Revised Statutes, is amended
 
10 by adding a new section to be appropriately designated and to
 
11 read as follows:
 
12      "§235-     Credit for laptop computers purchased for
 
13 educational purposes.  (a)  There shall be allowed to each
 
14 taxpayer, subject to the tax imposed by this chapter a credit for
 
15 the purchase of a laptop computer to be used by an eligible
 
16 student for educational purposes.  The credit shall be deductible
 
17 from the taxpayer's net income tax liability, if any, imposed by
 
18 this chapter for the taxable year in which the credit is properly
 
19 claimed.
 
20      (b)  The amount of the credit determined under this section
 
21 for the taxable year shall be equal to twenty per cent of:
 
22      (1)  The purchase price of a laptop computer to be used by
 
23           an eligible student for educational purposes; or
 

 
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                                     H.B. NO.           S.D. 1
                                                        
                                                        

 
 1      (2)  The total cost during a taxable year of leasing a
 
 2           laptop computer to be used by an eligible student for
 
 3           educational purposes.
 
 4      The amount of the purchase price of or total cost of leasing
 
 5 a laptop computer that may be taken into account with respect to
 
 6 any person shall not exceed $2,000.
 
 7      (c)  Each taxpayer shall be allowed a credit for a
 
 8 maximum of two laptop computers purchased or leased during a
 
 9 taxable year for use by an eligible student for educational
 
10 purposes.
 
11      (d)  For purposes of this section:
 
12      "Educational purpose" means relating to the eligible
 
13 student's course or other education.  This term shall not include
 
14 courses or other education involving sports, games, or hobbies,
 
15 unless such course or other education is part of the individual's
 
16 course of instruction.
 
17      "Eligible educational institution" has the meaning given to
 
18 the term by section 25A(f)(2) of the Internal Revenue Code.
 
19      "Eligible student" means, with respect to any academic
 
20 period, a student who is:
 
21      (1)  The taxpayer, the taxpayer's spouse, or any dependent
 
22           of the taxpayer for whom the taxpayer is allowed a
 
23           deduction under section 151 of the Internal Revenue
 
24           Code; and 
 

 
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                                     H.B. NO.           S.D. 1
                                                        
                                                        

 
 1      (2)  Attending kindergarten through grade twelve in Hawaii,
 
 2           or is attending an eligible educational institution and
 
 3           is carrying at least one-half the normal full-time work
 
 4           load for the course of study the student is pursuing.
 
 5      "Laptop computer" means a portable programmable electronic
 
 6 device that can store, retrieve, and process data and that is
 
 7 capable of transport from one location to another for use in any
 
 8 location.
 
 9      (e)  The credit allowed under this section shall be claimed
 
10 against net income tax liability for the taxable year.  A tax
 
11 credit under this section that exceeds the taxpayer's income tax
 
12 liability may be used as a credit against the taxpayer's income
 
13 tax liability in subsequent years until exhausted.
 
14      (f)  All claims for tax credits under this section,
 
15 including any amended claims, shall be filed on or before the end
 
16 of the twelfth month following the close of the taxable year for
 
17 which the credits may be claimed.  Failure to comply with the
 
18 foregoing provisions shall constitute a waiver of the right to
 
19 claim the credit.
 
20      (g)  The director of taxation may adopt any rules under
 
21 chapter 91 and forms necessary to carry out this section."
 
22                             PART III.
 
23      SECTION 6.  New statutory material is underscored.
 

 
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                                     H.B. NO.           S.D. 1
                                                        
                                                        

 
 1      SECTION 7.  This Act shall take effect upon its approval,
 
 2 provided that section 2 shall take effect on July 1, 1999, and
 
 3 section 5 of this Act shall apply to taxable years beginning
 
 4 after December 31, 1998.