| 47 | | - | SECTION 1. (a) There is established within the judiciary a five-year recidivism prevention pilot program consisting of three components: the housing voucher program, child care voucher program, and employer income tax credit program, to assist the reentry efforts of program participants for two years following the individual's exit from a correctional center. (b) A program participant shall be an individual: (1) Who is a resident of Hawaii; (2) Who exited from the women's community correctional center; (3) Whose household income does not exceed eighty per cent of the area median income; and (4) Who is employed and either: (A) Works for twenty or more hours in a workweek; or (B) Spends twenty or more hours per workweek working or participating in programs relating to education, substance abuse, or parenting. (c) Housing voucher program. The housing voucher program shall provide program participants with housing vouchers on a first-come, first-served basis; provided that the program participant continues to satisfy the eligibility criteria in subsection (b); provided further that the aggregate amount of financial assistance provided under the pilot program has not reached the maximum amount set forth in subsection (f). Each housing voucher shall not exceed $ and shall be used for: (1) Rent for the program participant's primary residence; or (2) Down payment or mortgage payments for the program participant's primary residence; provided that the program participant shall not own, operate, or control any other residential real property. (d) Child care voucher program. The child care voucher program shall provide program participants with child care vouchers on a first-come, first-served basis; provided that the program participant: (1) Continues to satisfy the eligibility criteria in subsection (b); (2) Has a child for whom the program participant has physical custody; and (3) Does not receive any child care subsidies; provided further that the aggregate amount of financial assistance provided under the pilot program has not reached the maximum amount set forth in subsection (f). Each child care voucher shall not exceed $ per child and shall be used for payment of fees to a child care facility for providing services to the program participant's child. (e) Employer income tax credit program. There shall be allowed to each taxpayer subject to the tax imposed by chapter 235, Hawaii Revised Statutes, a credit for employment of a qualified program participant-employee, which shall be deductible from the employer's net income tax liability, if any, imposed by chapter 235, Hawaii Revised Statutes, for the taxable year in which the credit is properly claimed; provided that: (1) The program shall require from an employer who employs a qualified program participant-employee, an application for verification of employment of a qualified program participant-employee, in a form prescribed by the program; (2) Upon verifying that the individual named as a qualified program participant-employee in the application satisfies the criteria set forth in paragraph (7), the program shall: (A) Issue a written verification of employment of a qualified program participant-employee to the employer-applicant; and (B) Provide the department of taxation and department of labor and industrial relations with information on the employer and the qualified program participant-employee, and any other information deemed necessary by the department of taxation and department of labor and industrial relations to verify and apply the tax credit to the employer pursuant to this subsection; (3) The tax credit allowed under this subsection shall be available to the employer for a period not to exceed two years after the date of the qualified program participant-employee's release from incarceration; (4) The amount of the tax credit under this subsection for the taxable year shall be equal to the amount of contributions paid by the employer pursuant to section 383-61, Hawaii Revised Statutes, for the qualified program participant-employee. The department of labor and industrial relations shall provide the department of taxation with information deemed necessary by the department of taxation pertaining to the amount of contributions paid by the employer pursuant to section 383-61, Hawaii Revised Statutes, for the qualified program participant-employee; (5) The tax credit allowed under this subsection shall be claimed against the employer's net income tax liability for the taxable year. A tax credit under this subsection that exceeds the employer's income tax liability may be used as a credit against the employer's income tax liability in subsequent years until exhausted; (6) All claims for tax credits under this subsection, including any amended claims, shall 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; and (7) For the purposes of this subsection, "qualified program participant-employee" means an individual who: (A) Is a Hawaii resident; (B) Is eighteen years of age or older; (C) Was released from incarceration during the two-year period preceding the employer's filing of an application for verification of employment of the individual; (D) Has sole or primary custody of one or more children under the age of eighteen; and (E) Works for the employer for twenty or more hours in a workweek. (f) The aggregate monetary amount of vouchers provided to program participants by the State under subsections (c) and (d) shall not exceed $30,000 for each fiscal year. (g) The judiciary shall adopt rules pursuant to chapter 91, Hawaii Revised Statutes, and prescribe forms to be used by program participants to carry out the purposes of this section; provided that rules and forms to carry out subsection (e) shall be adopted and prescribed by the department of taxation, in consultation with the judiciary, except as provided under subsection (e)(1). (h) The judiciary shall submit a report of its findings and recommendations pertaining to the pilot program to the legislature no later than twenty days prior to the convening of the regular session of 2027. The report shall include: (1) A record of pilot program activities and accomplishments; (2) A recommendation on whether the pilot program should be continued, modified, or terminated, including whether the assistance under the pilot program should be extended to other correctional centers; and (3) Any proposed legislation. (i) As used in this Act: "Child" means an unmarried individual who is under eighteen years of age. "Child" includes a biological, adopted, or foster child; a stepchild; and a legal ward. "Child care facility" has the same meaning as in section 346-151, Hawaii Revised Statutes. "Child care subsidy" has the same meaning as in section 346-151, Hawaii Revised Statutes. "Pilot program" means the five-year recidivism prevention pilot program established pursuant to this Act. SECTION 2. There is appropriated out of the general revenues of the State of Hawaii the sum of $ or so much thereof as may be necessary for fiscal year 2022-2023 for the implementation and operation of the five-year recidivism prevention pilot program and for the establishment of five full-time equivalent (5.00 FTE) permanent transition navigator positions within the judiciary; provided that the transition navigators shall provide assistance to individuals exiting the women's community correctional center in successfully rejoining their families and the community. The sum appropriated shall be expended by the judiciary for the purposes of this Act. SECTION 3. This Act shall take effect on July 1, 3000, and shall be repealed on July 1, 2027; provided that the tax credit under section (e) of this Act shall apply to taxable years beginning after December 31, 2022, and ending before January 1, 2028. |
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| 47 | + | SECTION 1. (a) There is established within the judiciary a five-year recidivism prevention pilot program consisting of three components: the housing voucher program, child care voucher program, and tax credit for employers, to assist the reentry efforts of program participants for two years following the individual's exit from a correctional center. (b) A program participant shall be an individual: (1) Who is a resident of Hawaii; (2) Who exited from the women's community correctional center; (3) Whose household income does not exceed eighty per cent of the area median income; and (4) Who is employed and either: (A) Works for twenty or more hours in a workweek; or (B) Spends twenty or more hours per workweek working or participating in programs relating to education, substance abuse, or parenting. (c) Housing voucher program. The housing voucher program shall provide program participants with housing vouchers on a first-come first-served basis; provided that the program participant continues to satisfy the eligibility criteria in subsection (b); provided further that the aggregate amount of financial assistance provided under the pilot program has not reached the maximum amount set forth in subsection (f). Each housing voucher shall not exceed $ and shall be used for: (1) Rent for the program participant's primary residence; or (2) Down payment or mortgage payments for the program participant's primary residence; provided further that the program participant shall not own, operate, or control any other residential real property. (d) Child care voucher program. The child care voucher program shall provide program participants with child care vouchers on a first-come first-served basis; provided that the program participant: (1) Continues to satisfy the eligibility criteria in subsection (b); (2) Has a child for whom the program participant has physical custody; and (3) Does not receive any child care subsidies; provided further that the aggregate amount of financial assistance provided under the pilot program has not reached the maximum amount set forth in subsection (f). Each child care voucher shall not exceed $ per child and shall be used for payment of fees to a child care facility for providing services to the program participant's child. (e) Income tax credit for employment of program participants. There shall be allowed to each taxpayer subject to the tax imposed by chapter 235, Hawaii Revised Statutes, a credit for employment of program participants, which shall be deductible from the taxpayer's net income tax liability, if any, imposed by chapter 235, Hawaii Revised Statutes, for the taxable year in which the credit is properly claimed. (1) The amount of the credit under this subsection for the taxable year shall be equal to the amount of contributions paid by the taxpayer pursuant to section 383-61, Hawaii Revised Statutes, for the program participant; (2) The credit allowed under this subsection shall be claimed against the employer's net income tax liability for the taxable year. A tax credit under this subsection that exceeds the taxpayer's income tax liability may be used as a credit against the taxpayer's income tax liability in subsequent years until exhausted; (3) All claims for tax credits under this subsection, including any amended claims, shall 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; (4) The judiciary shall inform the department of taxation of the identity of program participants and their employers; and (5) The department of labor and industrial relations may provide the department of taxation with the information necessary to verify all claims for tax credits under this subsection. (f) The aggregate monetary amount of vouchers provided to program participants by the State under subsections (c) and (d) shall not exceed $30,000 for each fiscal year. (g) The department shall adopt rules pursuant to chapter 91, Hawaii Revised Statutes, and prescribe forms to be used by program participants to carry out the purposes of this section; provided that rules and forms to carry out subsection (e) shall be adopted and prescribed by the department of taxation, in consultation with the department. (h) The department shall submit a report of its findings and recommendations pertaining to the pilot program to the legislature no later than twenty days prior to the convening of the regular session of 2027. The report shall include: (1) A record of pilot program activities and accomplishments; (2) A recommendation on whether the pilot program should be continued, modified, or terminated, including whether the assistance under the pilot program should be extended to other correctional centers; and (3) Any proposed legislation. (i) As used in this Act: "Child" means an unmarried individual who is under eighteen years of age. "Child" includes a biological, adopted, or foster child; a stepchild; and a legal ward. "Child care facility" has the same meaning as in section 346-151, Hawaii Revised Statutes. "Child care subsidy" has the same meaning as in section 346-151, Hawaii Revised Statutes. "Department" means the department of public safety. "Pilot program" means the five-year recidivism prevention pilot program established pursuant to this Act. SECTION 2. There is appropriated out of the general revenues of the State of Hawaii the sum of $ or so much thereof as may be necessary for fiscal year 2022-2023 for the implementation and operation of the five-year recidivism prevention pilot program and for the establishment of five full-time equivalent (5.00 FTE) permanent transition navigator positions within the judiciary; provided that the transition navigators shall provide assistance to individuals exiting the women's community correctional center in successfully rejoining their families and the community. The sum appropriated shall be expended by the judiciary for the purposes of this Act. SECTION 3. This Act shall take effect on July 1, 3000, and shall be repealed on July 1, 2027; provided that the tax credit under section (e)(1) of this Act shall apply to taxable years beginning after December 31, 2022, and ending before January 1, 2028. |
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