HI HB2132

Provides a one-time income tax refund to qualifying resident taxpayers who filed individual income tax returns for the 2021 taxable year, implementing Article VII, Section 6 of the Hawaii Constitution.

Refund amount equals $100 multiplied by the number of qualified exemptions the taxpayer claims, excluding multiple exemptions based on age or disabilities.

Qualifying resident taxpayer must have been a Hawaii resident for at least nine months during the taxable year and cannot be claimed as a dependent by another taxpayer.

Refund is not available to individuals convicted of felonies who were imprisoned for the full taxable year, youth offenders in correctional facilities for the full taxable year, or misdemeanor offenders jailed for the full taxable year.

Taxpayers must file their 2021 state income tax return by December 31, 2022 to receive the refund; failure to meet this deadline constitutes a waiver of the refund right.