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HI HB825

Bill

Status

Introduced

1/25/2023

Primary Sponsor

Darius Kila

Click for details

Origin

House of Representatives

2023 Regular Session

AI Summary

  • Excludes income from deferred compensation retirement plans (including IRAs, 401(k)s, and 403(b)s) from Hawaii state income tax for qualifying taxpayers.

  • Applies only to individuals whose federal adjusted gross income is below specified thresholds: $30,000 for single filers, $45,000 for head of household, or $60,000 for joint filers.

  • Adds this exclusion as a new subsection (13) to section 235-7 of the Hawaii Revised Statutes.

  • Intended to address income inequity in retirement taxation and provide relief for struggling seniors in Hawaii.

  • Effective date: June 30, 3000.

Legislative Description

Relating To Taxation.

Income Tax Exclusion

Last Action

Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and none excused (0).

2/15/2023

Committee Referrals

Finance2/15/2023
Economic Development1/30/2023

Full Bill Text

No bill text available