HB 2394 Summary

• Establishes a refundable income tax credit of up to $200 for taxpayers who purchase or install respiratory assistance equipment in their primary residence to protect against vog (volcanic smog) effects.

• Defines eligible equipment as air purifiers, air conditioning systems, and oxygen tanks used to treat respiratory disorders caused or affected by vog.

• Requires taxpayers to provide a purchase receipt for the equipment and a letter from their primary care physician verifying a vog-related respiratory disorder to claim the credit.

• Allows resident individuals with no income tax liability to receive the full credit amount if properly claimed, with refunds limited to amounts of $1 or greater.

• Amends the Hawaii tobacco settlement special fund to allocate moneys for vog-related respiratory assistance equipment tax credits, effective for taxable years beginning after December 31, 2010.