Hawaii 2024 Regular Session

Hawaii Senate Bill SB1250

Introduced
1/25/23  
Refer
1/30/23  
Introduced
1/25/23  

Caption

Relating To The College Savings Program.

Impact

The bill modifies Chapter 235 of the Hawaii Revised Statutes by adding a new section dedicated to the HI529 program. Eligible taxpayers, such as individuals or married couples, are afforded deductions on contributions made to their college savings accounts, with specific caps set at $5,000 for single filers, $7,500 for heads of household, and $10,000 for joint filers. This change is expected to encourage more residents to invest in their children's education, potentially increasing participation in the HI529 program and enhancing overall educational funding in the state.

Summary

Senate Bill 1250 aims to enhance the financial support families can receive for their children's education by establishing a state income tax deduction for contributions made to Hawaii's college savings program, commonly referenced as the HI529 program. This legislative measure reflects the state's intent to incentivize educational savings, aligning Hawaii with practices in other states that offer similar tax benefits. Under the proposed law, qualified taxpayers can deduct contributions up to various limits depending on their filing status, thereby potentially easing the financial burden of higher education costs for families in Hawaii.

Contention

Discussions around SB 1250 may include concerns regarding the impact on state revenue due to the new tax deductions. Critics might argue that the benefits primarily aid higher-income families who are more likely to save for education, thus raising equity issues related to educational opportunities for lower-income families. Moreover, there may be apprehensions about the effectiveness of the bill in significantly improving educational access and reducing student debt levels in Hawaii, as the success of such tax incentive programs often hinges on wide community awareness and participation.

Companion Bills

HI SB1250

Carry Over Relating To The College Savings Program.

Similar Bills

HI SB1250

Relating To The College Savings Program.

HI SB281

Relating To The College Savings Program.

HI SB281

Relating To The College Savings Program.

HI SB358

Relating To The College Savings Program.

MT SB506

Increase and repeal termination of Montana charitable endowment tax credit

MT SB53

Revise income tax laws to provide conforming changes for prior legislation

NJ A3466

Establishes certain exclusions and credits under gross income and corporation business taxes for contributions to lifelong learning accounts.

NJ S2782

Establishes certain exclusions and credits under gross income and corporation business taxes for contributions to lifelong learning accounts.