Hawaii 2024 Regular Session

Hawaii Senate Bill SB2660

Introduced
1/19/24  
Refer
1/24/24  
Introduced
1/19/24  

Caption

Relating To A Child Tax Credit.

Impact

The legislation amends Chapter 235 of the Hawaii Revised Statutes to allow qualifying taxpayers to claim a refundable credit based on their number of dependents. Depending on the taxpayer’s adjusted gross income, the proposed credit amounts could range from $65 to $650 per dependent. The bill aims to not just encourage child welfare but also to comply with federal standards following the expiration of enhanced child tax credits under the American Rescue Plan. This shift could foster a more supportive economic framework for families struggling with high living costs in Hawaii.

Summary

Senate Bill 2660 proposes the establishment of a refundable child tax credit in Hawaii, aimed at alleviating financial burdens faced by working families. The bill comes in response to findings that the state's tax system disproportionately affects lower-income households, with a significant portion of their income going towards taxes compared to higher earners. By introducing this tax credit, the legislation seeks to offer financial relief to families with children under the age of eighteen, thereby improving overall economic fairness within the state.

Contention

While the bill positions itself as a necessary support for families, its implementation may spark debate regarding its affordability and efficacy. Critics may question whether the state can sustainably fund this credit in the long run, especially given Hawaii's existing financial challenges. Furthermore, discussions around the adequacy of the proposed credit amounts in truly meeting the needs of low-income families could arise, potentially igniting a broader conversation on tax reform and social welfare in the state.

Companion Bills

HI HB1662

Same As Relating To A Child Tax Credit.

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