Hawaii 2023 Regular Session

Hawaii Senate Bill SB1208

Introduced
1/25/23  

Caption

Relating To Taxation.

Impact

If enacted, SB1208 is set to positively impact low-income renters by providing them with a greater financial cushion, especially as it pertains to their rental costs. Individuals earning below the set income threshold will benefit directly from the increased tax credit, which is particularly relevant in the context of rising living expenses. This amendment could lead to increased financial relief for vulnerable populations, thereby contributing to the overall economic stability of lower-income households in Hawaii.

Summary

Senate Bill 1208 aims to increase the income tax credit for low-income household renters in Hawaii. The bill proposes an amendment to Section 235-55.7 of the Hawaii Revised Statutes, adjusting the criteria for eligibility and the amount of tax credit available to qualifying taxpayers. Specifically, it increases the tax credit from $50 to $100 for each qualifying exemption, assisting those with an adjusted gross income of less than $30,000 who have paid over $1,000 in rent during the taxable year. The new provision ensures that individuals aged sixty-five and older can claim double this tax credit, further supporting senior citizens within this income bracket.

Contention

While the intent behind SB1208 is largely seen as beneficial, there might be points of contention regarding its potential fiscal impact on state revenues due to the increase in the tax credit. Some legislators may express concerns about the implications of expanding tax credits at a time when state budgets are tight. Discussions may also arise about the adequacy of the income cap, questioning whether $30,000 is the appropriate threshold for low-income classification amidst Hawaii's high cost of living.

Companion Bills

No companion bills found.

Previously Filed As

HI SB1208

Relating To Taxation.

HI SB1445

Relating To Taxation.

HI SB1496

Relating To The Low-income Household Renters Credit.

HI SB55

Relating To Tax Credits.

HI HB25

Relating To Taxation.

HI SB1126

Relating To Taxation.

HI SB1209

Relating To Taxation.

HI SB1060

Relating To Taxation.

HI SB1004

Relating To Taxation.

HI SB1152

Relating To Taxation.

Similar Bills

No similar bills found.