HI SB1136

Amends Section 235-55.91 of Hawaii Revised Statutes to update Internal Revenue Code citations regarding tax credits for employment of vocational rehabilitation referrals

Changes references from Internal Revenue Code Section 152(a)(1) to (8) to Section 152(d)(2)(A) to (G) for determining disqualifying family relationships

Changes reference from Internal Revenue Code Section 152(a)(9) to Section 152(d)(2)(H) for defining dependent status that disqualifies vocational rehabilitation referrals from credit eligibility

Maintains existing requirements that vocational rehabilitation referrals must be employed at least 90 days or complete 120 hours of service to qualify for employer tax credits

Takes effect upon approval