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HI HB1276

Bill

Status

Introduced

1/29/2015

Primary Sponsor

Gene Ward

Click for details

Origin

House of Representatives

2016 Regular Session

AI Summary

  • Allows taxpayers to claim an income tax credit for hiring employees who are 65 years of age or older
  • Credit amount equals 50% of qualified wages paid to the senior citizen employee during the first six months of employment
  • Unused credits may be carried forward to subsequent taxable years until exhausted
  • Senior citizen employees must certify they were not employed by another business owner claiming this credit within the 24 months prior to hire date
  • Claims must be filed within 12 months following the taxable year in which the credit is claimed

Legislative Description

Tax Credit; Senior Citizen Hires

Last Action

Carried over to 2016 Regular Session.

12/17/2015

Committee Referrals

Labor & Public Employment2/12/2015
Economic Development & Business2/2/2015

Full Bill Text

No bill text available