Hawaii 2024 Regular Session

Hawaii Senate Bill SB1208

Introduced
1/25/23  
Refer
1/27/23  
Introduced
1/25/23  
Report Pass
2/9/24  
Refer
1/27/23  
Report Pass
2/9/24  

Caption

Relating To Taxation.

Impact

The changes proposed in SB 1208 are expected to benefit low-income households, particularly those paying significant portions of their income towards rent. By increasing the adjusted gross income limits and credit amounts, the bill aims to reduce the financial burden on households struggling with housing costs. It also introduces specific provisions for those aged 65 and older, allowing them to claim double the tax credit, thereby addressing the needs of senior citizens who often face fixed incomes.

Summary

Senate Bill 1208, also known as the Income Tax Credit for Low-Income Household Renters, is designed to provide tax relief to low-income residents of Hawaii by increasing the income thresholds and the tax credit amounts available for renters. The bill modifies Section 235-55.7 of the Hawaii Revised Statutes, allowing eligible taxpayers to claim a tax credit against their state income tax based on a tiered income system. Importantly, the bill will implement annual adjustments of income thresholds for the tax credit in line with inflation, ensuring that the relief offered keeps pace with the cost of living.

Sentiment

Overall, the sentiment surrounding SB 1208 appears positive, especially among advocacy groups focused on housing and economic justice. Proponents of the bill argue that it is a necessary step towards making housing more affordable for vulnerable populations within Hawaii. However, there may be concerns regarding the state government’s budget and the potential financial implications of increased credits. Detractors might argue about the sustainability of such measures without significant revenue growth.

Contention

Notable points of contention could arise from discussions about funding the expanded tax credits and the broader implications for the state's economy. There might also be debates regarding whether the measures adequately address the underlying issue of housing affordability, or if they merely alleviate symptoms of a much larger crisis. Lawmakers and community leaders will have to assess the potential trade-offs involved in implementing the proposed tax changes.

Companion Bills

HI SB1208

Carry Over Relating To Taxation.

Similar Bills

HI HB1776

Relating To The Household And Dependent Care Services Tax Credit.

HI HB1049

Relating To Income Tax.

HI HB326

Relating To The Household And Dependent Care Services Tax Credit.

NJ S611

Provides gross income tax deduction for certain moving expenses for taxpayer moving to New Jersey to commence work in State.

NJ A3529

Provides gross income tax deduction for certain moving expenses for taxpayer moving to New Jersey to commence work in State.

NJ S2095

Provides gross income tax deduction for certain moving expenses for taxpayer moving to New Jersey to commence work in State.

HI HB753

Relating To The Household And Dependent Care Services Tax Credit.

HI HB241

Relating To Taxation.