HI SB2202

Removes the "resident" requirement from the refundable food/excise tax credit, making it available to all individual taxpayers who file income tax returns and are not claimed as dependents.

Allows individuals with no income or no taxable income to claim the credit if they are not claimed as dependents.

Reorganizes and consolidates definitions of "adjusted gross income" and "qualified exemption" into a single definitions section rather than scattered throughout the statute.

Maintains existing eligibility restrictions that deny the credit to individuals convicted of felonies and imprisoned for the full taxable year, youth committed to correctional facilities for the full year, and misdemeanants jailed for the full taxable year.

Effective July 1, 2050, and applies to taxable years beginning after December 31, 2014.