HI HB1670

Establishes a nonrefundable income tax credit for taxpayers who hire individuals with disabilities, equal to 50% of qualified wages for the first six months of employment.

Limits the annual credit to an unspecified amount per taxpayer (amount left blank in bill text) and allows unused credits to carry forward to subsequent years until exhausted.

Requires employers to obtain certification from a qualified physician before hiring an employee with a disability; certification can be revoked if based on false information provided by the individual.

Excludes wages paid to family members, dependents, and individuals previously employed by the employer from eligibility for the credit.

Applies to taxable years beginning after December 31, 2017, with claims required to be filed within 12 months following the applicable taxable year.