HI HB179

Creates a nonrefundable 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 may be carried forward to subsequent tax years if it exceeds the taxpayer's income tax liability for the year, with an annual per-taxpayer limit (amount left blank in bill text).

Requires certification from a qualified physician (Hawaii-licensed physician, out-of-state licensed physician, or U.S. military medical officer) before an individual is treated as having a disability for credit purposes.

Excludes wages paid to relatives, business owners with over 50% ownership, estate/trust beneficiaries or fiduciaries, and individuals previously employed by the taxpayer.

Applies to taxable years beginning after December 31, 2018, with an effective date of January 1, 2050.