SB 2279 Summary

• Requires qualified tuition reductions for graduate assistants enrolled in graduate-level coursework at University of Hawaii to be treated as taxable income under Hawaii state income tax law.

• Limits qualified tuition reductions for graduate assistants to specified percentages of resident or nonresident tuition fees (specific percentages not filled in the bill text).

• Defines "graduate assistant" as a student in a renewable, part-time academic appointment with teaching and research responsibilities in their unit of hire.

• Amends Hawaii Revised Statutes Chapter 235 (income tax) and Chapter 304A (University of Hawaii) to implement the tuition reduction taxation requirements.

• Applies to taxable years beginning after December 31, 2024.