HI HB2166

Removes the adjusted gross income limit of $30,000 and replaces the flat $50 credit with a tiered credit system based on income level and filing status.

Creates three income brackets for single filers: $150 credit (AGI not over $20,000), $100 credit (AGI $20,000-$30,000), and $50 credit (AGI $30,000-$40,000).

Establishes separate income brackets for head of household filers with credits of $150 (not over $25,000), $100 ($25,000-$37,500), and $50 ($37,500-$50,000).

Sets income brackets for joint return filers with credits of $150 (not over $30,000), $100 ($30,000-$45,000), and $50 ($45,000-$60,000).

Maintains existing provisions allowing taxpayers age 65+ to claim double the credit and applies the expanded credit to taxable years beginning after December 31, 2016, effective July 1, 2030.