HI SB2624

Establishes a state income tax credit for eligible school personnel including teachers, special education teachers, school librarians, and counselors employed by public schools, charter schools, or private schools serving prekindergarten through twelfth grade.

Allows tax credits for expenses on books, supplies, computer equipment with software, supplementary classroom materials, and travel expenses while supervising or chaperoning educational trips for students.

Credit amount equals actual expenses up to an unspecified annual cap (dollar amount left blank in bill text).

Unused tax credits may be carried forward to subsequent years until exhausted, with all claims required to be filed within twelve months following the close of the taxable year.

Becomes effective July 1, 2030, and applies to taxable years beginning after December 31, 2017.