Bill Text: HI HB81 | 2010 | Regular Session | Introduced

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Bill Title: Workforce Development; Lifelong Learning Accounts; Baby Boomers

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2009-05-11 - Carried over to 2010 Regular Session. [HB81 Detail]

Download: Hawaii-2010-HB81-Introduced.html

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Report Title:

Workforce Development; Lifelong Learning Accounts; Baby Boomers

 

Description:

Establishes baby boom generation commission to determine impact of baby boomers leaving the workforce and how to retrain baby boomers to fill anticipated vacancies in the workforce. Establishes lifelong learning accounts and tax credits to finance retraining.  Establishes lifelong learning program in DLIR.  Appropriates funds.

 

HOUSE OF REPRESENTATIVES	H.B. NO.	81
TWENTY-FIFTH LEGISLATURE, 2009
STATE OF HAWAII

A BILL FOR AN ACT

 

 

relating to workforce development.

 

 

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

 

PART I

     SECTION 1.  Chapter 202, Hawaii Revised Statutes, is amended by adding three new sections to be appropriately designated and to read as follows:

     "§202-    Baby boom generation commission; establishment; members.  (a)  There is established within the department of labor and industrial relations for administrative purposes a baby boom generation commission to advise and assist in the retention and attraction of baby boomers in the statewide workforce.

     (b)  The baby boom generation commission shall consist of fifteen voting members to be appointed by the governor pursuant to section 26-34; provided that:

     (1)  Each voting member shall have been born no earlier than 1946 and no later than 1964 and shall serve a term of three years;

     (2)  Voting members shall reflect diversity in:

         (A)  Geographic locations in the State;

         (B)  Public, private, and nonprofit sector employment experience;

         (C)  Urban and rural residency;

         (D)  Racial, ethnic, and cultural heritage; and

         (E)  Full-time and part-time state residents.

     (c)  Voting members shall include a representative of:

     (1)  The department of labor and industrial relations;

     (2)  The Hawaii workforce development council;

     (3)  The department of human resource development;

     (4)  The University of Hawaii;

     (5)  The University of Hawaii community colleges;

     (6)  County economic development boards;

     (7)  The Hawaii Primary Care Association;

     (8)  Unions;

     (9)  Public and private for-profit and nonprofit employers; and

    (10)  Other interested, relevant agencies or organizations.

     (d)  Two members of the senate and two members of the house of representatives shall serve as nonvoting, ex-officio members of the commission; provided that:

     (1)  The members from each chamber shall not be of the same political party;

     (2)  Senate members shall be appointed by the president of the senate after consultation with the majority and minority party leaders of the senate; and

     (3)  House members shall be appointed by the speaker of the house of representatives after consultation with the majority and minority party leaders of the house of representatives.

     (e)  Members of the commission shall serve without compensation, but shall be entitled to reimbursement for travel and other expenses necessary for performance of their duties.

     (f)  The commission shall elect annually a chairperson and a vice-chairperson from among the voting members.

     §202-    Purpose of commission.  The baby boom generation commission shall:

     (1)  Determine the impact of members of the baby boom generation retiring from the state workforce;

     (2)  Develop educational programs or training options to provide baby boomers with certification or other required skills or qualifications to fill anticipated future vacancies in high-demand and higher-skilled jobs;

     (3)  Implement the lifelong learning accounts program to encourage employers and employees to invest in education savings accounts to assist baby boom generation employees in financing continuing education or training to transition to a new career, especially in high-skill jobs and in fields with worker shortages;

     (4)  Develop and make available for employers best practice guidelines on retaining and attracting baby boom employees; and

     (5)  Advise and assist state and county agencies in activities designed to retain and attract baby boom generation members.

     §202-    Reports.  (a)  No later than twenty days prior to the convening of the regular session of 2010, the commission shall submit to the governor and the legislature a written report of findings and recommendations, including any proposed legislation, regarding:

     (1)  The status of efforts to retain and to attract baby boom generation members to the workforce, statewide, including individuals who reside outside the State for part of the year;

     (2)  Career opportunities available to baby boomers;

     (3)  Educational needs of baby boomers; and

     (4)  Career experiences and productivity benefits that baby boomers contribute to the state workforce.

     (b)  No later than twenty days prior to the convening of the regular session of 2011, and every even year thereafter, the commission shall submit an updated report to the governor and the legislature.

     (c)  No later than twenty days prior to the convening of the regular session of the legislature in any year when an updated report is not required by subsection (b), the commission shall submit to the governor and the legislature a written status report that shall include:

     (1)  An analysis of progress made during the previous calendar on any recommendations in any prior report; and

     (2)  Any available updates on data included in any prior report."

PART II

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

     "§235-    Lifelong learning account tax credit.  (a)  Each individual taxpayer, who files an individual income tax return for a taxable year and who is not claimed or is not eligible to be claimed as a dependent by another taxpayer for Hawaii state individual income tax purposes, may claim a lifelong learning account tax credit equal to payments made by the taxpayer into a lifelong learning account during the taxable year against the taxpayer's net individual income tax liability for the taxable year for which the individual's income tax return is being filed.  An individual who has no income taxable under this chapter, and who is not claimed or is not otherwise eligible to be claimed as a dependent by a taxpayer for Hawaii state individual income tax purposes, may also claim this credit.  The tax credit shall be as follows:

     (1)  The tax credit shall not exceed $           in aggregate for a husband and wife filing a joint return; provided that a husband and wife filing separate tax returns for a taxable year, for which a joint return could have been filed by them, shall claim only the tax credit to which they would have been entitled under this section had a joint return been filed; and

     (2)  The tax credit shall not exceed $           in the aggregate for all other taxpayers filing a return.

     (b)  The tax credit applies to payments made by the taxpayer during the taxable year into a qualified lifelong learning account for the benefit of the taxpayer.

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

     (d)  If a taxpayer claims any other tax credit or deduction under title 14, including a deduction under Section 162 or 213 of the Internal Revenue Code, to which state law conforms, for premiums paid on a long-term care insurance policy, no credit shall be claimed under this section for the same premium payments.

     (e)  The director of taxation shall prepare forms that may be necessary to claim a tax credit under this section.  The director may also require the taxpayer to furnish information to ascertain the validity of the claims for a tax credit made under this section and may adopt rules necessary to effectuate the purposes of this section pursuant to chapter 91.

     (f)  As used in this section:

     "Lifelong learning account" means an individual asset account held by a trustee, custodian, or fiduciary approved by the department of labor and industrial relations on behalf of an employee in the State.

     "Net income tax liability" means income tax liability reduced by all other credits allowed under this chapter.

     If the tax credits claimed by a taxpayer exceed the amount of income tax payment due from the taxpayer, the excess of credits over payments due shall be refunded to the taxpayer; provided that:

     (1)  Tax credits properly claimed by an individual who has no income tax liability shall be paid to the resident individual; and

     (2)  No refunds or payment on account of the tax credit allowed by this section shall be made for amounts less than $1.

     §235-    Employer's tax credit for lifelong learning account matching funds paid for employees.  (a)  Subject to the limitations of this section, an employer subject to taxation under this chapter may claim a non-refundable tax credit equal to the amount of payments made by the employer during the taxable year as matching payments to lifelong learning accounts for its employees.  The maximum tax credit shall not exceed $           during the taxable year for each employee on whose behalf qualified lifelong learning account matching payments are made.

     (b)  The credit allowed under this section shall be claimed against the employer's net income tax liability for the taxable year.  If the tax credit under this section exceeds the taxpayer's income tax liability, the excess of the credit may be carried forward until exhausted.

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

     (d)  The director of taxation shall prepare forms that may be necessary to claim a credit under this section.  The director may also require the taxpayer to furnish information to ascertain the validity of the claims for deductions made under this section and may adopt rules necessary to effectuate the purposes of this section pursuant to chapter 91.

     (e)  As used in this section, "lifelong learning account" means an individual asset account held by a trustee, custodian, or fiduciary approved by the department of labor and industrial relations on behalf of an employee in the State."

     SECTION 3.  Chapter 394, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§394-    Lifelong learning accounts program.  (a)  There is established within the department of labor and industrial relations the lifelong learning accounts program.

     The lifelong learning account is an individual asset account that shall be held by a trustee, custodian, or fiduciary approved by the department of labor and industrial relations on behalf of an employee in the State.  The moneys in the individual asset account shall be used only to pay education expenses incurred by or on behalf of the account owner.

     (b)  The department of labor and industrial relations shall use moneys appropriated for the lifelong learning accounts program to:

     (1)  Encourage both lower-income and lower-skilled healthcare, hospitality, and technology industry workers to participate in a lifelong learning account;

     (2)  Encourage the establishment of lifelong learning accounts in diverse geographic and economic areas and among differing sizes of firms, including healthcare, hospitality, and technology industry workers in urban, suburban, and rural areas of the State;

     (3)  Make technical assistance available to companies, and make educational and career advising available to individual participants;

     (4)  Document the process and outcomes in the establishment of lifelong learning accounts and prepare a report thereon; and

     (5)  Partially offset the contribution of low-income employees.

     (c)  In conformity with and subject to chapter 91, the director of labor and industrial relations shall adopt rules to effectuate this chapter.

     (d)  The department may enter into contracts with other government agencies, non-profit organizations, or for-profit firms in addressing the purpose and required activities of the lifelong learning accounts program."

     SECTION 4.  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 2009-2010 and the same sum or so much thereof as may be necessary for fiscal year 2010-2011 to carry out the purposes of the lifelong learning accounts program.

     The sums appropriated shall be expended by the department of labor and industrial relations for the purposes of this part.

     SECTION 5.  New statutory material is underscored.

     SECTION 6.  This Act shall take effect on July 1, 2009.

 

INTRODUCED BY:	_____________________________