HI SB2219

Creates a nonrefundable income tax credit for taxpayers who hire a person totally disabled, equal to 50% of qualified wages earned during the six-month period after initial hire.

Requires employers to obtain certification from a qualified physician before the disabled person begins work; certification can be revoked if based on false information provided by the employee.

Prohibits the credit for wages paid to related individuals (family members, dependents, or those with ownership interest in the business) or individuals previously employed by the same employer.

Requires credit claims to be filed within 12 months of the taxable year; failure to meet this deadline waives the right to claim the credit.

Effective January 7, 2059.