HI HB1575

Authorizes each county in Hawaii to impose a one percent surcharge on state income tax for qualifying taxable income above $1,000,000 through county ordinance adoption.

Requires counties to conduct a public hearing with notice published at least twice within 30 days before adopting any surcharge ordinance.

Mandates that all surcharge revenues be used specifically to address homelessness in the adopting county.

Requires counties to notify the state Director of Taxation within ten days of adopting a surcharge ordinance, with administration beginning no earlier than January 1, 2018.

Applies to taxable years beginning after December 31, 2017, with the surcharge capped at one percent and definitions of qualifying taxable income varying by filing status (single, joint, head of household, surviving spouse).