HOUSE OF REPRESENTATIVES

H.B. NO.

59

TWENTY-SIXTH LEGISLATURE, 2011

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT

 

 

RELATING TO INCOME TAX.

 

 

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

 


     SECTION 1.  The legislature finds that parenting skills can be vastly augmented by formal training for parents.  Parenting skills are as much learned as instinctive.

     The purpose of this Act is to provide an income tax credit for the costs of parents to attend classes or training sessions in parenting skills for child development and learning.

     SECTION 2.  Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§235-     Parenting skills class tax credit.  (a)  There shall be allowed to each taxpayer who is a natural parent, adoptive parent, or step parent subject to the tax imposed by this chapter, an income tax credit for the expense of fees and tuition incurred during the taxable year for the taxpayer to attend a parenting class to learn parenting skills relating to child development and learning.  The credit shall be deductible from the taxpayer's net income tax liability, if any, imposed by this chapter for the taxable year in which the credit is properly claimed.

     (b)  If the tax credit allowed under subsection (a) exceeds the taxpayer's net income tax liability, the excess of credit over liability shall be refunded to the taxpayer; provided that no refunds or payment on account of the tax credit allowed by this section shall be made for amounts less than $1.

     (c)  All claims for tax credits under this section, including any amended claims, must be filed on or before the end of the twelfth month following the close of the taxable year for which the credits may be claimed.  Failure to comply with the foregoing provision shall constitute a waiver of the right to claim the credit.

     (d)  Application for the parenting skills class tax credit shall be made on forms provided by the department of taxation."

     SECTION 3.  New statutory material is underscored.

     SECTION 4.  This Act, upon its approval, shall apply to taxable years beginning after December 31, 2010.

 

INTRODUCED BY:

_____________________________

 

 


 


 

Report Title:

Tax Credit; Parenting and Child Development Learning

 

Description:

Establishes a refundable tax credit for tuition and fees of parents who enroll in parenting and child development classes.

 

 

 

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