Hawaii 2022 Regular Session

Hawaii House Bill HB761

Introduced
1/27/21  

Caption

Relating To Unemployment Benefits.

Impact

If enacted, HB 761 would significantly alter how unemployment benefits are treated under state tax law. Currently, unemployment compensation is subject to state income tax; with this change, recipients would no longer face this tax liability, potentially increasing their disposable income during a critical time. This is particularly significant considering the challenges brought about by economic downturns, such as the recent effects of the COVID-19 pandemic, which has resulted in heightened unemployment rates and financial strain on households. By exempting these benefits, the legislation supports residents in sustaining their livelihoods more effectively during times of need.

Summary

House Bill 761 aims to amend specific provisions in the Hawaii Revised Statutes to exempt income received from unemployment compensation benefits from state income tax. This amendment is intended to provide relief to individuals who rely on unemployment benefits, especially in periods of financial instability. By excluding these benefits from taxation, the bill seeks to alleviate some of the financial burdens faced by unemployed individuals, thereby promoting economic recovery in the state. The provision would apply retroactively, effective from January 1, 2021, ensuring that individuals can benefit from the tax exemption for the duration they have received unemployment compensation during this time frame.

Contention

The discussion surrounding HB 761 may invoke various positions among legislators and stakeholders relating to the implications of tax policy changes. Some proponents may argue that this exemption is a necessary support mechanism for the unemployed, likening it to other forms of fiscal assistance implemented in response to crises. Conversely, opponents might raise concerns regarding potential impacts on state revenue and budget implications, considering that reducing taxable income could affect funding for public services. Nonetheless, the overarching sentiment focuses on providing immediate relief to those affected by unemployment.

Companion Bills

No companion bills found.

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