Report Title:

Teachers; General Excise Tax

 

Description:

Provides an annual apportionment of funds from the general excise tax to all public school teachers for reimbursement of classroom out-of-pocket expenses.


HOUSE OF REPRESENTATIVES

H.B. NO.

2549

TWENTY-FOURTH LEGISLATURE, 2008

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT


 

 

RELATING TO TEACHERS.

 

 

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

 


     SECTION 1.  Chapter 302A, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§302A-     Public school teachers reimbursement special fund.  (a)  There is created a public school teachers reimbursement special fund to reimburse teachers for out-of-pocket classroom expenses.  The special fund shall be administered by the department of education.

     (b)  The special fund shall include sums transferred from the general excise tax under section 237-31.

     (c)  The department of education shall annually apportion moneys in the fund to all public schools based on the student weighted formula under section 302A-1303.6.  The principals of each public school shall divide the apportioned moneys equally to all teachers in their schools; provided that a teacher receiving funds under this section shall have worked as a teacher for the department of education for the entire previous school year.

     (d)  The department of education and the department of budget and finance may adopt rules pursuant to chapter 91 to effectuate this section."

     SECTION 2.  Section 237-31, Hawaii Revised Statutes, is amended to read as follows:

     "§237‑31  Remittances.  All remittances of taxes imposed by this chapter shall be made by money, bank draft, check, cashier's check, money order, or certificate of deposit to the office of the department of taxation to which the return was transmitted.  The department shall issue its receipts therefor to the taxpayer and shall pay the moneys into the state treasury as a state realization, to be kept and accounted for as provided by law; provided that:

     (1)  The sum from all general excise tax revenues realized by the State that represents the difference between $90,000,000 and the proceeds from the sale of any general obligation bonds authorized for that fiscal year for the purposes of the state educational facilities improvement special fund shall be deposited in the state treasury in each fiscal year to the credit of the state educational facilities improvement special fund for public school capital improvement program needs; [and]

     (2)  A sum, not to exceed $5,000,000, from all general excise tax revenues realized by the State shall be deposited in the state treasury in each fiscal year to the credit of the compound interest bond reserve fund[.]; and

     (3)  A sum, not to exceed $          , from all general excise tax revenues realized by the State shall be deposited annually in the public school teachers reimbursement fund under section 302A-  ."

     SECTION 3.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 4.  This Act shall take effect upon its approval and shall apply to taxable years beginning after December 31, 2007; provided that amendments made to section 237-31, Hawaii Revised Statutes, by this Act, shall not be repealed when section 237-31, Hawaii Revised Statutes is reenacted on June 30, 2008, pursuant to Act 304, Session Laws of Hawaii 2006.

 

INTRODUCED BY:

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