HI HB1298

Establishes a nonrefundable income tax credit for employers equal to 50% of qualified wages for hiring individuals with a disability during the first six months of employment.

Applies to taxable years beginning after December 31, 2013.

Qualified wages are limited to those earned during the six-month period immediately following initial hiring to prevent employers from repeatedly terminating and rehiring employees to reset the credit period.

Removes requirement for disability confirmation by non-profit organizations; allows employers to determine eligibility.

Aims to increase employment of individuals with developmental, intellectual, or physical disabilities in Hawaii, which ranks among the lowest states in disability employment rates.