Hawaii 2024 Regular Session

Hawaii House Bill HB1662

Introduced
1/18/24  
Refer
1/24/24  
Introduced
1/18/24  
Report Pass
3/1/24  
Refer
1/24/24  
Engrossed
3/5/24  
Report Pass
3/1/24  
Refer
3/7/24  
Engrossed
3/5/24  

Caption

Relating To A Child Tax Credit.

Impact

If enacted, HB 1662 would amend Chapter 235 of Hawaii's Revised Statutes to include provisions for a refundable child tax credit. This credit would be available to qualifying individual taxpayers based on their number of dependents under eighteen. The initiative is positioned to provide direct financial relief to families, especially those living in poverty, ultimately promoting better welfare for children and positioning Hawaii among other jurisdictions with similar tax credits. By creating a tax credit of this nature, the bill aims to enhance equity within the state's tax system.

Summary

House Bill 1662 aims to establish a refundable child tax credit in Hawaii, addressing concerns over the impact of the state's tax system on working families. The bill recognizes that Hawaii has one of the highest tax burdens on low-income households, resulting in substantial financial strain. The legislation responds to previous changes in the federal child tax credit through the American Rescue Plan, which temporarily increased tax benefits for families. However, these enhancements expired, prompting the state to consider local measures to alleviate economic pressures on families with children.

Sentiment

Discussion surrounding the bill has largely been positive, with supporters emphasizing its potential to improve the financial situation of low-income families and reduce child poverty rates. Advocates argue that the implementation of this credit represents a necessary step in supporting the economic well-being of families, particularly in the wake of federal inaction. However, there may be concerns regarding the sustainability of funding such credits and the broader implications for the state's budget.

Contention

Although many appreciate the intent of HB 1662, some may argue about how the program would be financed, especially in a state already struggling with budgetary constraints. Critics might point to the need for careful consideration of fiscal implications and the effectiveness of such tax credits in genuinely lifting families out of poverty. Discussions over refundability and eligibility requirements could also become points of contention as legislators work to balance support for families with responsible fiscal policy.

Companion Bills

HI SB2660

Same As Relating To A Child Tax Credit.

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