H.B. 1190 Summary

• Amends Hawaii income tax rates in Section 235-51 for taxable years beginning after December 31, 2018, for joint filers, heads of household, and unmarried individuals

• Removes tax liability from lowest income brackets by establishing higher thresholds before taxation begins (e.g., income over $6,600 for joint filers rather than over $4,800)

• Provides targeted tax relief to workers living at or below the poverty line, addressing Hawaii's status as one of only 15 states that tax poverty-level incomes

• Maintains existing tax rate structure for higher income brackets while modifying lower bracket brackets to eliminate taxes on lowest earners

• Takes effect July 1, 2035, and applies to taxable years beginning after December 31, 2018