HI HB2028

Establishes a nonrefundable tax credit for employers who provide construction workers with a paid day off on Labor Day, with the credit amount per worker left unspecified in the current draft.

Caps the total tax credits available under this program at $2,000,000 per taxable year statewide.

Defines "construction worker" broadly to include 16 categories of workers such as ironworkers, plumbers, carpenters, electricians, roofers, laborers, equipment operators, and others performing on-site construction work.

Allows unused credits to be carried forward to subsequent tax years until exhausted, and requires claims to be filed within 12 months of the taxable year's close.

Excludes state and county government construction workers who already receive paid holidays under collective bargaining agreements or civil service rules.