235-59 Decedents.
§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235-60 REPEALED.
§235-60 REPEALED. L 1978, c 173, §2(12).
235-55.9 REPEALED.
§235-55.9 REPEALED. L 2000, c 18, §7.
235-55.75 Earned income tax credit.
§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 […]
235-55.85 Refundable food/excise tax credit.
§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 […]
235-55.91 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 the credit is properly claimed. (b) The amount of the credit determined under this section for the taxable year shall be equal to twenty per cent of the qualified first-year wages for that year. The amount of the qualified first-year wages which may be taken into account with respect to any individual shall not exceed $6,000. (c) For purposes of this section: "Hiring date" means the day the vocational rehabilitation referral is hired by the employer. "Qualified first-year wages" means, with respect to any vocational rehabilitation referral, qualified wages attributable to service rendered during the one-year period beginning with the day the individual begins work for the employer. "Qualified wages" means the wages paid or incurred by the employer during the taxable year to an individual who is a vocational rehabilitation referral and more than one-half of the wages paid or incurred for such an individual is for services performed in a trade or business of the employer. "Vocational rehabilitation referral" means any individual who is certified by the department of human services vocational rehabilitation and services for the blind division in consultation with the Hawaii state employment service of the department of labor and industrial relations as: (1) Having a physical or mental disability which, for such individual, constitutes or results in a substantial handicap to employment; and (2) Having been referred to the employer upon completion of (or while receiving) rehabilitative services pursuant to: (A) An individualized written rehabilitation plan under the State’s plan for vocational rehabilitation services approved under the Re
§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.
§ §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.
§ §235-58, 235-58.1, and 235-58.2 REPEALED. L 1978, c 173, §2(11).
235-51 Tax imposed on individuals; rates.
§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.
§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. […]