Hawaii 2024 Regular Session

Hawaii House Bill HB1207

Introduced
1/25/23  
Refer
1/30/23  
Introduced
1/25/23  

Caption

Relating To Income Tax Reduction.

Impact

The restructuring of the income tax brackets under HB 1207 is meant to make the tax code less complex and more understandable for taxpayers. With the new structure, individuals earning below $5,000 would face a 0% tax rate, while those with earnings above $300,000 would see a maximum tax rate of 10%. This change is anticipated to increase disposable income for lower- and middle-income earners, stimulating economic activity within the state. Proponents argue that simplifying the tax system will enhance compliance and reduce administrative burdens on the Department of Taxation.

Summary

House Bill 1207 aims to simplify Hawaii's income tax structure by drastically reducing the number of tax brackets from thirteen to four and lowering the income tax rates. This legislation is designed to relieve the income tax burden on workers in Hawaii, making it more manageable and equitable for residents. The proposed changes will be applicable to taxable years beginning after December 31, 2023, allowing for adequate time for adjustment and implementation of the new tax rates.

Contention

However, the bill has sparked debate among lawmakers and stakeholders. Critics express concerns that such radical changes could disproportionately affect higher-income earners and reduce state revenue, potentially impacting funding for essential services. There is also apprehension that the lowered tax rates may not sufficiently support state expenses in the long term. As discussions continue, balancing tax reduction with the need for adequate state funding remains a pivotal point of contention.

Companion Bills

HI HB1207

Carry Over Relating To Income Tax Reduction.

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