HI SB993

Expands real property exemption from attachment or execution to all property owners based on the most recent real property tax assessment value, removing prior restrictions that limited exemptions to heads of families or individuals age 65+.

Adds protection for debtors by prohibiting attachment or execution against those not delinquent in income taxes, real property taxes, or mortgage payments.

Adjusts personal property exemption thresholds by consumer price index, including jewelry/personal adornment and motor vehicles, to account for inflation rather than using fixed dollar amounts.

Exempts child support funds from attachment or execution, even when commingled in bank accounts.

Exempts federal earned income tax credit refunds and federal/state child tax credit refunds from attachment or execution, effective for taxable years beginning after December 31, 2014.