RELATING TO EDUCATION.

Establishes the Hawaii tax credit scholarship program to benefit students with disabilities by providing scholarships to cover transportation costs and any other educational fees associated with a student attending a public school that is not in the service area where the student resides or a nonpublic special education school or program. Establishes eligibility criteria for students to apply for the scholarship program, responsibilities of the department of taxation and department of education, and eligibility criteria for nonprofit scholarship-funding organizations. Applies to tax years beginning after 12/31/17.