Hawaii 2023 Regular Session

Hawaii Senate Bill SB1445

Introduced
1/25/23  

Caption

Relating To Taxation.

Impact

One of the primary impacts of SB1445 is the adjustment of credit percentages based on a taxpayer's adjusted gross income. For instance, the proposed bill increases the percentage of allowable credits for low-income individuals, thereby potentially offering more financial relief to those with lower earnings. Additionally, the thresholds for claiming various types of credits, including those for household and dependent care services, have been revised, which may affect the tax liabilities of many residents in Hawaii.

Summary

Senate Bill 1445 pertains to taxation and proposes significant amendments to the Hawaii Revised Statutes, particularly regarding tax credits for residents. The bill seeks to establish a system for tax credits related to employment-related expenses and to update the food/excise tax credit for low-income households. The outlined amendments aim to ensure that state tax laws align more closely with federal standards, particularly concerning allowable credit amounts for qualifying individuals.

Contention

While the bill aims to provide financial relief to low-income households, it has sparked discussions about the adequacy of the proposed increases in credit amounts. Some lawmakers and advocates may argue that these changes do not go far enough in addressing the needs of struggling families. Moreover, there may be concerns about the long-term fiscal implications of these tax credits on state revenue, especially if a significant number of residents start claiming them. Therefore, the debate could center around the balance between providing necessary support to low-income families and maintaining the state's financial health.

Companion Bills

No companion bills found.

Previously Filed As

HI SB1445

Relating To Taxation.

HI SB1209

Relating To Taxation.

HI HB241

Relating To Taxation.

HI SB1126

Relating To Taxation.

HI SB1208

Relating To Taxation.

HI HB25

Relating To Taxation.

HI HB1049

Relating To Income Tax.

HI SB1347

Relating To Income Tax.

HI SB1008

Relating To Taxation Of Aviation Fuel.

HI SB3280

Relating To Taxation.

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