HI HB1720

Allows teachers in Hawaii public and private schools (grades K-12) to claim a state income tax deduction for qualified professional development courses and classroom expenses.

Eligible expenses include professional development courses related to curriculum taught, plus books, supplies, computer equipment, software, and supplementary classroom materials.

Requires teachers to obtain written certification from their school verifying the expenses were incurred and used for school purposes and that the teacher was employed there during the relevant period.

Defines "teacher" to include classroom teachers, school librarians, counselors, registrars, and special education teachers employed in K-12 education and in close contact with students.

Directs the director of taxation to prepare necessary forms, may require proof of claims, and may adopt rules to implement the deduction effective for taxable years beginning after December 31, 2017.