§235-51 Tax imposed on individuals; rates. (a) There is hereby imposed on the taxable income of every: (1) Taxpayer who files a joint return under section 235-93; and (2) Surviving spouse, a tax determined in accordance with the following table: In the case of any taxable year beginning after December 31, 2017: If the taxable […]
§235-52 Tax in case of joint return or return of surviving spouse. In the case of a joint return of a husband and wife under section 235-93, the tax imposed, as near as may be, by this chapter shall be twice the tax which would be imposed if the taxable income were cut in half. […]
§235-53 Tax tables for individuals. (a) Imposition of tax table tax: (1) In general. In lieu of the tax imposed by section 235-51, there is hereby imposed for each taxable year on the taxable income of every individual: (A) Who does not itemize the individual’s deductions for the taxable year; and (B) Whose taxable income […]
§235-54 Exemptions. (a) In computing the taxable income of any individual, there shall be deducted, in lieu of the personal exemptions allowed by the Internal Revenue Code, personal exemptions computed as follows: Ascertain the number of exemptions which the individual can lawfully claim under the Internal Revenue Code, add an additional exemption for the taxpayer […]
§235-55 Tax credits for resident taxpayers. (a) Whenever an individual or person liable to the taxes imposed upon individuals, who is a resident of the State or who has filed a joint resident return under section 235-93, has become liable for income taxes to a state, or to the District of Columbia, Puerto Rico, or […]
§235-55.5 REPEALED. L 1990, c 187, §2.
§235-55.6 Expenses for household and dependent care services necessary for gainful employment. (a) Allowance of credit. (1) In general. For each resident taxpayer, who files an individual income tax return for a taxable year, and who is not claimed or is not otherwise eligible to be claimed as a dependent by another taxpayer for federal […]
§235-55.7 Income tax credit for low-income household renters. (a) As used in this section: (1) “Adjusted gross income” is defined by section 235-1. (2) “Qualified exemption” includes those exemptions permitted under this chapter; provided that a person for whom exemption is claimed has physically resided in the State for more than nine months during the […]
§235-55.75 Earned income tax credit. (a) Each qualifying individual taxpayer may claim a nonrefundable earned income tax credit. The tax credit, for the appropriate taxable year, shall be twenty per cent of the federal earned income tax credit allowed and properly claimed under section 32 of the Internal Revenue Code and reported as such on […]
§235-55.8 REPEALED. L 1998, c 157, §3.
§235-55.85 Refundable food/excise tax credit. (a) Each individual taxpayer, who files an individual income tax return for a taxable year, and who is not claimed or is not otherwise eligible to be claimed as a dependent by another taxpayer for federal or Hawaii state individual income tax purposes, may claim a refundable food/excise tax credit […]
§235-55.9 REPEALED. L 2000, c 18, §7.
§235-55.91 Credit for employment of vocational rehabilitation referrals. (a) There shall be allowed to each taxpayer subject to the tax imposed by this chapter, a credit for employment of vocational rehabilitation referrals which shall be deductible from the taxpayer’s net income tax liability, if any, imposed by this chapter for the taxable year in which […]
§ §235-56, 235-56.5, and 235-57 REPEALED. L 1974, c 221, §1(2), (3), and (4).
§ §235-58, 235-58.1, and 235-58.2 REPEALED. L 1978, c 173, §2(11).
§235-59 Decedents. In respect of a decedent, the determination of the income of the taxable period in which falls the date of the decedent’s death, and the determination of the income of the estate and of the persons who acquire rights from the decedent or by reason of the decedent’s death, shall be governed by […]
§235-60 REPEALED. L 1978, c 173, §2(12).
