HI SB2924

Establishes a state-level individual mandate requiring Hawaii residents age 18 and over to obtain and maintain creditable health insurance coverage beginning January 1, 2019, or pay a penalty on their state income tax return.

Defines "qualified taxpayers" as individuals filing Hawaii tax returns who are not dependents, have been physically present in the state for more than nine months, have household income not exceeding a specified percentage of federal poverty guidelines, and file joint returns if married (with exceptions for domestic abuse victims).

Provides exemptions from the insurance requirement for members of health care sharing ministries meeting specific criteria and individuals whose religious beliefs prohibit accepting medical insurance, if they file an affidavit and receive no medical care during the year.

Authorizes the Insurance Commissioner to determine which health plans are "affordable," establish a certification process for taxpayers who cannot find affordable coverage, and create an appeals procedure for enforcement actions by the Department of Taxation.

Sunsets the law on December 31, 2023, with penalties assessed for months of non-compliance, allowing lapses in coverage of 63 days or less without penalty assessment.