Hawaii 2022 Regular Session

Hawaii House Bill HB2215

Introduced
1/26/22  
Refer
1/28/22  
Report Pass
2/10/22  

Caption

Relating To Tax Credit For On-site Early Childhood Facilities.

Impact

The proposed tax credit percent will cover a significant portion of the costs incurred by employers in setting up these facilities, thereby incentivizing them to provide childcare options for their employees. By focusing on employer-sponsored solutions, the bill is anticipated to foster a more productive work environment, reduce absenteeism, and enhance employee retention rates. This aligns with broader initiatives to improve workforce participation and the overall quality of early childhood education within the state.

Summary

House Bill 2215, also known as the On-site Early Childhood Facilities Tax Credit Act, seeks to address the high costs of child care in Hawaii by establishing an income tax credit for employers who create on-site early childhood facilities. With childcare expenses often exceeding college tuition, the bill aims to alleviate financial burdens on families, enabling parents to remain in the workforce while ensuring their children have access to early learning programs. The bill identifies a link between school readiness and children's developmental skills, emphasizing the importance of preschool attendance in achieving educational success.

Sentiment

Support for HB 2215 is generally positive, particularly among parents, early childhood educators, and employers who recognize the direct benefits of on-site childcare facilities. However, concerns may arise regarding the implementation details, such as the assurance of quality in the facilities and the potential financial implications for the state budget. Some stakeholders may worry that the bill's long-term impact on local education systems could be negatively affected if the focus shifts too heavily towards tax incentives over direct funding for early education programs.

Contention

Notably, contention surrounding HB 2215 may stem from differing views on the effectiveness of tax incentives compared to other funding mechanisms for early childhood education. Some advocates may contend that while the intent of incentivizing employers is commendable, solely relying on tax credits could undermine public investment in non-profit childcare providers. Additionally, discussions surrounding the criteria for qualifying facilities—such as licensing and accreditation standards—will be essential to ensure that the desired quality levels are maintained in the care provided to children.

Companion Bills

No companion bills found.

Similar Bills

HI HB938

Relating To Tax Credit For On-site Early Childhood Facilities.

HI HB938

Relating To Tax Credit For On-site Early Childhood Facilities.

HI HB2478

Relating To On-site Early Childhood Facilities.

HI HB514

Relating To On-site Early Childhood Facilities.

LA HB592

Establishes an income tax deduction for certain early childhood care and education expenses (OR DECREASE GF RV See Note)

CO HB1295

Department Early Childhood And Universal Preschool Program

LA HB698

Provides relative to the School Readiness Tax Credits (EN SEE FISC NOTE GF RV See Note)

MT HB924

Generally revise state finance laws