Hawaii 2023 Regular Session

Hawaii Senate Bill SB995

Introduced
1/20/23  

Caption

Relating To Taxation.

Impact

The proposed changes to the taxation system under SB995 have significant implications for state laws regarding fiscal management of public funds. By designating funds specifically for teacher salaries and educational facilities, the bill underscores a commitment to improving the quality of education in Hawaii. This could lead to a more competitive salary environment for teachers, potentially alleviating the ongoing teacher shortages attributed to low pay and high cost of living in Hawaii. Additionally, improved facilities may enhance the learning environment for students, supporting better educational outcomes in the long run.

Summary

Senate Bill 995 is a legislative proposal aimed at changing the tax structure in Hawaii, specifically by increasing the general excise tax (GET) rate from 4% to 5%. This change is intended to generate additional revenue that will be earmarked for specific educational purposes. The bill establishes a Teacher Salary Special Fund and a School Facilities Special Fund, each receiving 50% of the new revenues from the tax increase to enhance teacher compensation and support school infrastructure respectively. The aim is to address the long-standing issues of teacher shortages and inadequate school facilities within the state's education system.

Contention

Notably, there may be points of contention arising from this bill. Opponents of the tax increase might argue that an additional burden on businesses and consumers could have adverse economic effects, particularly in the context of rising costs of living. Advocates for fiscal conservatism may suggest that the increased tax could deter economic growth and push residents out of the state. Moreover, discussions surrounding the allocation of raised funds could evoke debates about prioritization and effectiveness in achieving educational reforms.

Companion Bills

No companion bills found.

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