HI SB76

Establishes a non-refundable income tax credit for the purchase of a personal emergency response system for Hawaii taxpayers with federal adjusted gross income below specified thresholds: $45,000 (single/married filing separately), $67,500 (head of household), or $90,000 (married filing jointly).

Department of Health must maintain records, verify costs, and certify the total amount of tax credits claimed; taxpayers must file a certificate with their tax return to claim the credit.

Credit amount is left blank in the bill text and must be determined during the legislative process.

Annual aggregate credit cap is left blank in the bill text, with credits certified on a first-come, first-served basis; excess credits can be carried forward to subsequent taxable years.

Applies to taxable years beginning after December 31, 2019, with an effective date of July 1, 2050; all credit claims must be filed within twelve months following the close of the applicable taxable year.