HI HB1471

Amends Hawaii income tax law to tax nonresident employees on all income from services performed outside the State if they were performing those same services in Hawaii immediately prior to the COVID-19 state of emergency declared March 4, 2020, and are now teleworking due to pandemic-related circumstances.

Adds a presumption of business nexus in Hawaii for nonresidents who were employees performing services in the State before the pandemic and are currently performing the same services remotely due to pandemic-related circumstances.

Defines "pandemic-related circumstance" to include government orders, employer remote work policies complying with government guidance, quarantine/isolation related to COVID-19, or any work arrangement where an employee performs services outside the State after the emergency declaration.

Applies the expanded tax treatment to taxable years beginning after December 31, 2022.

Effective date June 30, 3000.