S.B. 2191 Summary

• Adds a new income tax credit for taxpayers who hire individuals with disabilities, equal to 50% of qualified wages paid during the first six months of employment.

• Credit is nonrefundable but may carry forward to subsequent taxable years until exhausted, with an annual cap of a specific dollar amount per taxpayer (amount left blank in bill text).

• Requires certification by a qualified physician (Hawaii-licensed physician, out-of-state licensed physician, or U.S. military medical officer) that an individual has a disability before wages qualify for the credit.

• Excludes wages paid to individuals with disabilities who are related to the taxpayer (as defined by Internal Revenue Code), are beneficiaries of an estate or trust, or were previously employed by the employer.

• Applies to taxable years beginning after December 31, 2017, with credit claims subject to a twelve-month filing deadline from the end of the applicable taxable year.