HI HB2427

Establishes an employer income tax credit equal to actual expenses incurred to maintain employee insurance coverage for National Guard members during state active duty.

Expands governor's authority to order National Guard into active service for public disasters, civil disturbances, terrorist events, nonemergency training, and to provide interstate disaster assistance under the Emergency Management Assistance Compact.

Grants the adjutant general authority to order National Guard into active service for nonemergency purposes necessary to the Department of Defense mission.

Extends Uniformed Services Employment and Reemployment Rights Act protections to National Guard members called to state active duty and extends Servicemembers Civil Relief Act protections for state active duty orders of ten or more consecutive days.

Effective upon approval, with the tax credit applying to taxable years beginning after December 31, 2012.