HI HB183

Amends Section 235-55.75, Hawaii Revised Statutes to modify the earned income tax credit for qualifying individual taxpayers.

Allows qualifying taxpayers who claim a dependent under age 18 to claim an additional 10 percent of the federal earned income tax credit on top of the existing 40 percent credit.

Maintains existing provision that spouses filing separate tax returns for a taxable year must claim only the tax credit they would have received on a joint return.

Applies to taxable years beginning after December 31, 2024.