HI HB179

Adds new income tax credit to Hawaii Revised Statutes Chapter 235 for taxpayers who hire individuals with disabilities, equal to 50% of qualified wages during the first six months of employment.

Credit is nonrefundable but may be carried forward to subsequent taxable years if it exceeds annual tax liability; annual credit per taxpayer is capped at an unspecified amount (blank in bill text).

Requires certification of disability status by a qualified physician before the individual begins work; employer must certify good faith effort to determine disability status.

Excludes wages paid to relatives, individuals with over 50% ownership in the business, family members of trusts or estates, and previously employed individuals.

Applies to taxable years beginning after December 31, 2018; claims must be filed within twelve months following the taxable year or rights are waived.