HI HB81

Establishes a telework tax credit for small business employers who allow at least 30% of their workforce to telework remotely

Qualifying employees must be allowed to telework at least two-thirds of their expected work time

Small business is defined as a Hawaii-domiciled, independently owned entity with fewer than 100 full-time or part-time employees

Unused tax credits may be carried forward to subsequent taxable years until exhausted; claims must be filed within 12 months after the taxable year closes

Applies to taxable years beginning after December 31, 2024 (specific dollar amounts per employee and maximum credit amounts left blank in bill text)