HB 1819 Summary

• Establishes a nonrefundable Hawaii state child tax credit for individual income taxpayers with qualifying children, defined using Internal Revenue Code section 24(c) standards.

• Provides tiered credit amounts based on adjusted gross income and filing status: $500 per qualifying child for lower income brackets, $250 for middle brackets, and $0 for higher income brackets.

• Credit amounts and income thresholds vary by filing status: single/married filing separately ($35,000-$75,000 thresholds), head of household ($55,000-$107,500 thresholds), and married filing jointly/surviving spouses ($75,000-$140,000 thresholds).

• Allows custodial parent to claim credit for qualifying children, with exceptions for noncustodial parents if court order awards credit or custodial parent provides written declaration waiving the credit.

• Credit is available only to Hawaii residents with proportional credits for part-year residents; unused credits may be carried forward to subsequent years and must be claimed within 12 months of tax year end.