HOUSE OF REPRESENTATIVES

H.C.R. NO.

333

TWENTY-FIFTH LEGISLATURE, 2010

 

STATE OF HAWAII

 

 

 

 

 

HOUSE CONCURRENT

RESOLUTION

 

 

requesting the department of education to report to the legislature on the volume and nature of the goods and services that would need to be donated to schools in remote areas being considered for closure in exchange for tax credits, to make those schools viable.

 

 

 


     WHEREAS, the current economic crisis has caused a reduction in services from all state agencies and departments, including the Department of Education; and

 

     WHEREAS, the reduced funding for public schools has resulted in "furlough Fridays" and the possibility of school closures; and

 

     WHEREAS, since student populations tend to be smaller in rural areas, the probability of school closures in these remote communities is greater; and

 

     WHEREAS, students in rural areas face greater challenges and hardships than students in urban areas and a school closure in a rural area would have greater consequences than in urban areas; and

 

     WHEREAS, a tax credit offered to taxpayers who contribute tangible goods or services to a rural school being considered for closure would assist these schools in keeping the schools open; and

 

     WHEREAS, the amount of the tax credit could be a percentage of the value of the goods or services donated; and

 

     WHEREAS, the Department of Education could determine the value of the goods or services donated and its applicability to the school and whether a donation of the good or service donated would result in a reduction of the amount of state funds expended on a public school being considered for closure; and

 

     WHEREAS, the Department of Education could certify:

 

     (1)  The amount of the donation;

 

     (2)  That the donation would be used to reduce the amount of state funds expended on operating costs for a public school being considered for closure; and

 

     (3)  That the taxpayer has obtained a current and valid certificate signed by the Director of Taxation, showing that the taxpayer does not owe the State any delinquent taxes, penalties, or interest; now, therefore,

 

     BE IT RESOLVED by the House of Representatives of the Twenty-fifth Legislature of the State of Hawaii, Regular Session of 2010, the Senate concurring, that the Department of Education is requested to report to the Legislature on the volume and nature of the goods and services that would need to be donated to schools in remote areas being considered for closure in exchange for tax credits in order for those schools to remain viable; and

 

     BE IT FURTHER RESOLVED, that the Department of Education is requested to consult with the Department of Taxation in developing the necessary tax credit certification and tax reporting procedures; and

 

     BE IT FURTHER RESOLVED that the Department of Education is requested to report its findings and recommendations, including proposed legislation to the Legislature no later than twenty days prior to the convening of the Regular Session of 2011; and

 

     BE IT FURTHER RESOLVED that certified copies of this Concurrent Resolution be transmitted to the Governor, the Superintendent of Education, the Chairperson of the Board of Education, and the Director of Taxation.

 

 

 

 

OFFERED BY:

_____________________________

 

 

Report Title: 

School Closure; Rural Schools; DOE; DOTAX