Hawaii income and taxes

These selected provisions directly address Hawaii taxation. They do not measure before-tax household income. Beginning January 1, 2027, counties cannot exercise HHFDC’s new county-assistance exemption authority under section 201H-36(a)(6); the prior county-project exemption language is removed. Other stated county housing powers remain, including conditional construction and mortgage assistance. This subsection still does not empower a county to cause the State to issue general-obligation bonds for its project. HHFDC may approve and certify eligible projects under a county assistance program where at least 50% of available units serve households at or below 100% of HUD median family income. Unless HHFDC exempts a project, regulatory agreements require at least five years for moderate rehabilitation, ten years for substantial rehabilitation, and thirty years from the certificate of occupancy for new construction; new county-assisted construction instead has a fifteen-year minimum from that certificate. These conditions are not a universal entitlement to exemption. HHFDC must amend its administrative rules under chapter 91 to conform to the law. Signing does not establish that the rules, applications or certifications have been completed. Approval was July 8, 2026; sections 2 and 3 begin January 1, 2027. The act preserves its amendments through specified intervening statutory restorations, then repeals the act on July 1, 2031 and restores sections 46-15.1 and 201H-36 to their pre-act form. The separately stated June 30, 2030 certification window for the section 104-2(i)(2) project pathway is not extended to 2031 by this approval. For the separate section 104-2(i)(2) pathway, Act 215 removes the restriction that allowable general-excise and use-tax costs apply only to contracting. It retains a $30 million annual aggregate limit for that pathway’s certified projects, a July 1, 2018–June 30, 2030 approval/certification window, all units at or below 140% of HUD median family income with at least 20% at or below 80%, and protection against refusal solely because an applicant holds a Section 8 voucher. The separate ordinary rental pathway retains at least 50% of units at or below 80%, of which at least 20% of available units are at or below 60%. These are distinct pathways, not the income conditions or a newly imposed cap for every county-assisted project. Later amendments, the referenced restoration statutes, HHFDC rules, actual certifications and fiscal or housing outcomes remain separate review tasks. This approval authorizes conditional exemptions; it does not allocate $30 million in new spending, create a statewide rent cap or prove additional homes.

Retained Hawaii evidence context: income-taxes · reviewed Hawaii policy context · deficit-debt-interest · reviewed Hawaii policy context · housing-borrowing · reviewed Hawaii policy context · cpi · reviewed Hawaii policy context · real-gdp · reviewed Hawaii policy context. This record’s connection to the topic does not establish an effect on the measured result.

may approve and certify for exemption from general excise taxes

The law addresses covered wages and a refundable state income-tax credit. Tax-credit context belongs on the income-and-taxes topic; it does not measure before-tax median income. Act 114 scheduled covered hourly minimum wages of $12 from October 1, 2022, $14 from January 1, 2024, $16 from January 1, 2026 and $18 from January 1, 2028. Tip credits of $1, $1.25 and $1.50 follow the statutory schedule and require combined pay and tips at least $7 above the applicable minimum. It also made the earned-income tax credit refundable and permanent for taxable years beginning after December 31, 2022. The original 20% federal-credit amount was later increased to 40% by Act 163 of 2023, which contains a December 31, 2027 sunset and restoration provision. The original credit requires qualifying federal and Hawaii returns, part-year income allocation, claims within 12 months after the tax year closes, and fraud or other final-disallowance restrictions. Refunds below $1 are excluded. Prior nonrefundable carryforwards could not be used for tax years beginning after December 31, 2024. Statutory wage exceptions remain. Governor David Ige signed this 2022 law; it is not a Josh Green approval. Later amendments, actual payments and measured income or employment effects require separate evidence. The chart does not isolate this action’s effect.

Retained Hawaii evidence context: Median household income · income-taxes · reviewed Hawaii policy context · unemployment-rate · reviewed Hawaii policy context · deficit-debt-interest · reviewed Hawaii policy context. This record’s connection to the topic does not establish an effect on the measured result.

(10) $16.00 per hour beginning January 1, 2026;

The law addresses covered wages and a refundable state income-tax credit. Tax-credit context belongs on the income-and-taxes topic; it does not measure before-tax median income. Act 114 scheduled covered hourly minimum wages of $12 from October 1, 2022, $14 from January 1, 2024, $16 from January 1, 2026 and $18 from January 1, 2028. Tip credits of $1, $1.25 and $1.50 follow the statutory schedule and require combined pay and tips at least $7 above the applicable minimum. It also made the earned-income tax credit refundable and permanent for taxable years beginning after December 31, 2022. The original 20% federal-credit amount was later increased to 40% by Act 163 of 2023, which contains a December 31, 2027 sunset and restoration provision. The original credit requires qualifying federal and Hawaii returns, part-year income allocation, claims within 12 months after the tax year closes, and fraud or other final-disallowance restrictions. Refunds below $1 are excluded. Prior nonrefundable carryforwards could not be used for tax years beginning after December 31, 2024. Statutory wage exceptions remain. Governor David Ige signed this 2022 law; it is not a Josh Green approval. Later amendments, actual payments and measured income or employment effects require separate evidence. The chart does not isolate this action’s effect.

Retained Hawaii evidence context: Median household income · income-taxes · reviewed Hawaii policy context · unemployment-rate · reviewed Hawaii policy context · deficit-debt-interest · reviewed Hawaii policy context. This record’s connection to the topic does not establish an effect on the measured result.

(10) $16.00 per hour beginning January 1, 2026;

These selected provisions directly address Hawaii taxation. They do not measure before-tax household income. Beginning January 1, 2027, counties cannot exercise HHFDC’s new county-assistance exemption authority under section 201H-36(a)(6); the prior county-project exemption language is removed. Other stated county housing powers remain, including conditional construction and mortgage assistance. This subsection still does not empower a county to cause the State to issue general-obligation bonds for its project. HHFDC may approve and certify eligible projects under a county assistance program where at least 50% of available units serve households at or below 100% of HUD median family income. Unless HHFDC exempts a project, regulatory agreements require at least five years for moderate rehabilitation, ten years for substantial rehabilitation, and thirty years from the certificate of occupancy for new construction; new county-assisted construction instead has a fifteen-year minimum from that certificate. These conditions are not a universal entitlement to exemption. HHFDC must amend its administrative rules under chapter 91 to conform to the law. Signing does not establish that the rules, applications or certifications have been completed. Approval was July 8, 2026; sections 2 and 3 begin January 1, 2027. The act preserves its amendments through specified intervening statutory restorations, then repeals the act on July 1, 2031 and restores sections 46-15.1 and 201H-36 to their pre-act form. The separately stated June 30, 2030 certification window for the section 104-2(i)(2) project pathway is not extended to 2031 by this approval. For the separate section 104-2(i)(2) pathway, Act 215 removes the restriction that allowable general-excise and use-tax costs apply only to contracting. It retains a $30 million annual aggregate limit for that pathway’s certified projects, a July 1, 2018–June 30, 2030 approval/certification window, all units at or below 140% of HUD median family income with at least 20% at or below 80%, and protection against refusal solely because an applicant holds a Section 8 voucher. The separate ordinary rental pathway retains at least 50% of units at or below 80%, of which at least 20% of available units are at or below 60%. These are distinct pathways, not the income conditions or a newly imposed cap for every county-assisted project. Later amendments, the referenced restoration statutes, HHFDC rules, actual certifications and fiscal or housing outcomes remain separate review tasks. This approval authorizes conditional exemptions; it does not allocate $30 million in new spending, create a statewide rent cap or prove additional homes.

Retained Hawaii evidence context: income-taxes · reviewed Hawaii policy context · deficit-debt-interest · reviewed Hawaii policy context · housing-borrowing · reviewed Hawaii policy context · cpi · reviewed Hawaii policy context · real-gdp · reviewed Hawaii policy context. This record’s connection to the topic does not establish an effect on the measured result.

may approve and certify for exemption from general excise taxes

The law addresses covered wages and a refundable state income-tax credit. Tax-credit context belongs on the income-and-taxes topic; it does not measure before-tax median income. Act 114 scheduled covered hourly minimum wages of $12 from October 1, 2022, $14 from January 1, 2024, $16 from January 1, 2026 and $18 from January 1, 2028. Tip credits of $1, $1.25 and $1.50 follow the statutory schedule and require combined pay and tips at least $7 above the applicable minimum. It also made the earned-income tax credit refundable and permanent for taxable years beginning after December 31, 2022. The original 20% federal-credit amount was later increased to 40% by Act 163 of 2023, which contains a December 31, 2027 sunset and restoration provision. The original credit requires qualifying federal and Hawaii returns, part-year income allocation, claims within 12 months after the tax year closes, and fraud or other final-disallowance restrictions. Refunds below $1 are excluded. Prior nonrefundable carryforwards could not be used for tax years beginning after December 31, 2024. Statutory wage exceptions remain. Governor David Ige signed this 2022 law; it is not a Josh Green approval. Later amendments, actual payments and measured income or employment effects require separate evidence. The chart does not isolate this action’s effect.

Retained Hawaii evidence context: Median household income · income-taxes · reviewed Hawaii policy context · unemployment-rate · reviewed Hawaii policy context · deficit-debt-interest · reviewed Hawaii policy context. This record’s connection to the topic does not establish an effect on the measured result.

(10) $16.00 per hour beginning January 1, 2026;

The fact is the EIA West Coast excluding California regional gasoline-price proxy, not a Hawaii-only price. The proposal concerns Hawaii’s state fuel-tax component and does not change taxes in the other states represented by the regional series. This relationship does not establish causation. Actions after the measurement period cannot explain its earlier value.

Retained Hawaii evidence context: West Coast excluding California regular gasoline price. This record’s connection to the topic does not establish an effect on the measured result.

SECTION 2. Section 243-4, Hawaii Revised Statutes, is amended by amending subsection (a) and (b) to read as follows: "(a) Every distributor shall, in addition to any other taxes provided by law, pay a license tax to the department of taxation for each gallon of liquid fuel refined, manufactured, produced, or compounded by the distributor and sold or used by the distributor in the State or imported by the distributor, or acquired by the distributor from persons who are not licensed distributors, and sold or used by the distributor in the State. Any person who sells or uses any liquid fuel, knowing that the distributor from whom it was originally purchased has not paid and is not paying the tax thereon, shall pay such tax as would have applied to such sale or use by the distributor. The rates of tax imposed are as follows: (1) For each gallon of diesel oil, 1 cent; (2) For each gallon of gasoline or other aviation fuel sold for use in or used for airplanes, 1 cent; (3) For each gallon of naphtha sold for use in a power-generating facility, 2 cents; (4) For each gallon of liquid fuel, other than fuel mentioned in paragraphs (1), (2), and (3), and other than an alternative fuel, sold or used in the city and county of Honolulu, or sold in any county for ultimate use in the city and county of Honolulu, [] an amount, to be known as the "city and county of Honolulu fuel tax", as shall be levied pursuant to section 243-5; (5) For each gallon of liquid fuel, other than fuel mentioned in paragraphs (1), (2), and (3), and other than an alternative fuel, sold or used in the county of Hawaii, or sold in any county for ultimate use in the county of Hawaii, [] an amount, to be known as the "county of Hawaii fuel tax", as shall be levied pursuant to section 243-5; (6) For each gallon of liquid fuel, other than fuel mentioned in paragraphs (1), (2), and (3), and other than an alternative fuel, sold or used in the county of Maui, or sold in any county for ultimate use in the county of Maui, [] an amount, to be known as the "county of Maui fuel tax", as shall be levied pursuant to section 243-5; and (7) For each gallon of liquid fuel, other than fuel mentioned in paragraphs (1), (2), and (3), and other than an alternative fuel, sold or used in the county of Kauai, or sold in any county for ultimate use in the county of Kauai, [] an amount, to be known as the "county of Kauai fuel tax", as shall be levied pursuant to section 243-5. If it is shown to the satisfaction of the department, based upon proper records and from any other evidence as the department may require, that liquid fuel, other than fuel mentioned in paragraphs (1), (2), and (3), is used for agricultural equipment that does not operate upon the public highways of the State, the user thereof may obtain a refund of all taxes thereon imposed by this section in excess of 1 cent per gallon. The department shall adopt rules to administer such refunds. (b) Every distributor of diesel oil, in addition to the tax required by subsection (a), shall pay a license tax to the department for each gallon of diesel oil sold or used by the distributor for operating a motor vehicle or motor vehicles upon public highways of the State. The rates of the additional tax imposed are as follows: (1) For each gallon of diesel oil sold or used in the city and county of Honolulu, or sold in any other county for ultimate use in the city and county of Honolulu, [] an amount, to be known as the "city and county of Honolulu fuel tax", as shall be levied pursuant to section 243-5; (2) For each gallon of diesel oil sold or used in the county of Hawaii, or sold in any other county for ultimate use in the county of Hawaii, [] an amount, to be known as the "county of Hawaii fuel tax", as shall be levied pursuant to section 243-5; (3) For each gallon of diesel oil sold or used in the county of Maui, or sold in any other county for ultimate use in the county of Maui, [] an amount, to be known as the "county of Maui fuel tax", as shall be levied pursuant to section 243-5; and (4) For each gallon of diesel oil sold or used in the county of Kauai, or sold in any other county for ultimate use in the county of Kauai, [] an amount, to be known as the "county of Kauai fuel tax", as shall be levied pursuant to section 243-5. If any user of diesel oil furnishes a certificate, in a form that the department shall prescribe, to the distributor or if the distributor who uses diesel oil signs the certificate, certifying that the diesel oil is for use in operating a motor vehicle or motor vehicles in areas other than upon the public highways of the State, the tax as provided in paragraphs (1) to (4) shall not be applicable. If a certificate is not or cannot be furnished and the diesel oil is in fact for use for operating a motor vehicle or motor vehicles in areas other than upon public highways of the State, the user thereof may obtain a refund of all taxes thereon imposed by the foregoing paragraphs. The department shall adopt rules to administer the refunding of such taxes. (c) For taxable years beginning after December 31, 2025, tax savings based on the repeal of the state fuel and oil tax shall be passed on from the distributor to the consumers as much as practicable." SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored. SECTION 4. This Act, upon its approval, shall apply to taxable years beginning after December 31, 2025. INTRODUCED BY: _____________________________

The law addresses covered wages and a refundable state income-tax credit. Tax-credit context belongs on the income-and-taxes topic; it does not measure before-tax median income. Act 114 scheduled covered hourly minimum wages of $12 from October 1, 2022, $14 from January 1, 2024, $16 from January 1, 2026 and $18 from January 1, 2028. Tip credits of $1, $1.25 and $1.50 follow the statutory schedule and require combined pay and tips at least $7 above the applicable minimum. It also made the earned-income tax credit refundable and permanent for taxable years beginning after December 31, 2022. The original 20% federal-credit amount was later increased to 40% by Act 163 of 2023, which contains a December 31, 2027 sunset and restoration provision. The original credit requires qualifying federal and Hawaii returns, part-year income allocation, claims within 12 months after the tax year closes, and fraud or other final-disallowance restrictions. Refunds below $1 are excluded. Prior nonrefundable carryforwards could not be used for tax years beginning after December 31, 2024. Statutory wage exceptions remain. Governor David Ige signed this 2022 law; it is not a Josh Green approval. Later amendments, actual payments and measured income or employment effects require separate evidence. The chart does not isolate this action’s effect.

Retained Hawaii evidence context: Median household income · income-taxes · reviewed Hawaii policy context · unemployment-rate · reviewed Hawaii policy context · deficit-debt-interest · reviewed Hawaii policy context. This record’s connection to the topic does not establish an effect on the measured result.

(10) $16.00 per hour beginning January 1, 2026;