Hawaii 2023 Regular Session

Hawaii House Bill HB825

Introduced
1/25/23  
Refer
1/30/23  
Report Pass
2/15/23  

Caption

Relating To Taxation.

Impact

If enacted, this bill would amend Section 235-7 of the Hawaii Revised Statutes, effectively removing certain deferred compensation retirement payments from gross income calculations for specific income brackets. The thresholds set forth are $30,000 for single filers, $45,000 for heads of household, and $60,000 for those filing jointly or as surviving spouses. By exempting these retirement incomes from state taxes, the bill could help to alleviate the financial pressures on seniors, enabling them to retain a larger portion of their retirement savings for essential living expenses.

Summary

House Bill 825 seeks to address the inequities present in the taxation of retirement income in Hawaii, particularly focusing on the financial struggles faced by seniors. The bill proposes to exclude income received from deferred compensation retirement plans from the state income tax for taxpayers who meet specified income thresholds, thereby providing meaningful financial relief to many individuals in their retirement years. This measure is aimed at combating the issue where many elderly residents find it difficult to make ends meet due to burdensome taxation on their limited income sources.

Sentiment

The general sentiment surrounding HB 825 seems to be positive, particularly among advocates for seniors and financial equity. Supporters argue that the legislation is a necessary step to ensure that the senior population of Hawaii can live with dignity and financial stability in their retirement years. However, there may also be some reservations from fiscal conservatives who fear the potential long-term implications on state revenue and budget allocations, highlighting a concern about balancing the needs of retirees with the state's financial health.

Contention

While the bill is primarily aimed at benefiting seniors, some points of contention may arise regarding its fiscal impact on state tax revenue. Opponents of the bill may worry that providing tax exclusions could lead to significant reductions in state funds that are essential for public services. Additionally, a debate could ensue regarding whether such exemptions disproportionately benefit those who may not need financial relief, potentially complicating the bill's passage.

Companion Bills

HI SB597

Same As Relating To Taxation.

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