HI HB836

Establishes a telework tax credit for employers in Hawaii who allow at least 30 percent of their workforce to telework.

Tax credit amount is based on per-employee basis for employees who telework at least two-thirds of their expected work time, with a maximum annual cap (specific dollar amounts not filled in).

Unused tax credits may be carried forward to subsequent taxable years until exhausted, with claims required to be filed within 12 months following the close of the taxable year.

Applies to taxable years beginning after December 31, 2020.

Defines "telework" as work performed through telecommunication devices from home or locations other than the usual workplace.