HI HB1910

Establishes a telework tax credit for qualified small business employers in Hawaii, deductible from net income tax liability for taxable years beginning after December 31, 2023.

Qualifies small businesses with fewer than 100 full-time or part-time employees in Hawaii that allow at least 30% of their workforce to telework.

Provides a tax credit per qualifying employee (amount to be determined) with a maximum cap (amount to be determined), with unused credits able to carry forward to subsequent years until exhausted.

Defines "qualifying employee" as a worker allowed to telework at least two-thirds of expected work time and "telework" as work performed through telecommunications devices at a residence or location separate from the usual workplace.

Requires the Director of Taxation to prepare necessary forms, request reasonable information to validate claims, and adopt rules under Chapter 91 to implement the credit provisions.