HB 234: RELATING TO INCOME TAX.
- Session Year: 2025-2026
- House: House
- Latest Version Date: 2025-01-16
Current Status:
Failed
(2025-12-08: Carried over to 2026 Regular Session.)
Introduced
In Committee
First Chamber
In Committee
Second Chamber
Final Decking
Enacted
Amends the income tax bracket for taxpayers filing a joint return and surviving spouses to exempt those taxpayers whose taxable income is $200,000 or less. Amends the income tax bracket for unmarried individuals and married individuals who do not file a joint tax return with their spouse to exempt those taxpayers whose taxable incomes is $100,000 or less.
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
234 |
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THIRTY-THIRD LEGISLATURE, 2025 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
relating to income tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 235-51, Hawaii Revised Statutes, is amended as follows:
1. By amending subsection (a) to read:
"(a) There is hereby imposed on the taxable income of every:
(1) Taxpayer who files a joint return under section 235-93; and
(2) Surviving spouse,
a tax determined in accordance with the following table:
In the case of any taxable year beginning after December 31, 2017:
If the taxable income is: The tax shall be:
Not over $4,800 1.40% of taxable income
Over $4,800 but $67.00 plus 3.20% of
not over $9,600 excess over $4,800
Over $9,600 but $221.00 plus 5.50% of
not over $19,200 excess over $9,600
Over $19,200 but $749.00 plus 6.40% of
not over $28,800 excess over $19,200
Over $28,800 but $1,363.00 plus 6.80% of
not over $38,400 excess over $28,800
Over $38,400 but $2,016.00 plus 7.20% of
not over $48,000 excess over $38,400
Over $48,000 but $2,707.00 plus 7.60% of
not over $72,000 excess over $48,000
Over $72,000 but $4,531.00 plus 7.90% of
not over $96,000 excess over $72,000
Over $96,000 but $6,427.00 plus 8.25% of
not over $300,000 excess over $96,000
Over $300,000 but $23,257.00 plus 9.00% of
not over $350,000 excess over $300,000
Over $350,000 but $27,757.00 plus 10.00% of
not over $400,000 excess over $350,000
Over $400,000 $32,757.00 plus 11.00% of
excess over $400,000.
In the case of any taxable year beginning after December 31, 2024:
If the taxable income is: The tax shall be:
Not over $19,200 1.40% of taxable income
Over $19,200 but $269.00 plus 3.20% of
not over $28,800 excess over $19,200
Over $28,800 but $576.00 plus 5.50% of
not over $38,400 excess over $28,800
Over $38,400 but $1,104.00 plus 6.40% of
not over $48,000 excess over $38,400
Over $48,000 but $1,718.00 plus 6.80% of
not over $72,000 excess over $48,000
Over $72,000 but $3,350.00 plus 7.20% of
not over $96,000 excess over $72,000
Over $96,000 but $5,078.00 plus 7.60% of
not over $250,000 excess over $96,000
Over $250,000 but $16,782.00 plus 7.90% of
not over $350,000 excess over $250,000
Over $350,000 but $24,682.00 plus 8.25% of
not over $450,000 excess over $350,000
Over $450,000 but $32,932.00 plus 9.00% of
not over $550,000 excess over $450,000
Over $550,000 but $41,932.00 plus 10.00% of
not over $650,000 excess over $550,000
Over $650,000 $51,932.00 plus 11.00% of
excess over $650,000.
[In the case of any
taxable year beginning after December 31, 2026:
If
the taxable income is: The tax
shall be:
Not
over $28,800 1.40% of
taxable income
Over
$28,800 but $403.00
plus 3.20% of
not
over $38,400 excess
over $28,800
Over
$38,400 but $710.00
plus 5.50% of
not
over $48,000 excess
over $38,400
Over
$48,000 but $1,238.00
plus 6.40% of
not
over $72,000 excess
over $48,000
Over
$72,000 but $2,774.00
plus 6.80% of
not
over $96,000 excess
over $72,000
Over
$96,000 but $4,406.00
plus 7.20% of
not
over $250,000 excess
over $96,000
Over
$250,000 but $15,494.00
plus 7.60% of
not
over $350,000 excess
over $250,000
Over
$350,000 but $23,094.00
plus 7.90% of
not
over $450,000 excess
over $350,000
Over
$450,000 but $30,994.00
plus 8.25% of
not
over $550,000 excess
over $450,000
Over
$550,000 but $39,244.00
plus 9.00% of
not
over $650,000 excess
over $550,000
Over $650,000 but $48,244.00 plus 10.00% of
not
over $800,000 excess
over $650,000
Over $800,000 $63,244.00 plus 11.00% of
excess
over $800,000.
In the case of any
taxable year beginning after December 31, 2028:
If
the taxable income is: The tax
shall be:
Not
over $38,400 1.40% of
taxable income
Over
$38,400 but $538.00
plus 3.20% of
not
over $48,000 excess
over $38,400
Over
$48,000 but $845.00
plus 5.50% of
not
over $72,000 excess
over $48,000
Over
$72,000 but $2,165.00
plus 6.40% of
not
over $96,000 excess
over $72,000
Over
$96,000 but $3,701.00
plus 6.80% of
not
over $250,000 excess
over $96,000
Over
$250,000 but $14,173.00
plus 7.20% of
not
over $350,000 excess
over $250,000
Over
$350,000 but $21,373.00
plus 7.60% of
not
over $450,000 excess
over $350,000
Over
$450,000 but $28,973.00
plus 7.90% of
not
over $550,000 excess
over $450,000
Over
$550,000 but $36,873.00
plus 8.25% of
not
over $650,000 excess
over $550,000
Over
$650,000 but $45,123.00
plus 9.00% of
not
over $800,000 excess
over $650,000
Over $800,000 but $58,623.00 plus 10.00% of
not
over $950,000 excess
over $800,000
Over $950,000 $73,623.00 plus 11.00% of
excess
over $950,000.]
In the case of any taxable year beginning after December 31, 2025:
If the taxable income is: The tax shall be:
Over $200,000 but 7.90% of taxable income
not over $250,000
Over $250,000 but $3,950.00 plus 8.25% of
not over $350,000 excess over $250,000
Over $350,000 but $8,250.00 plus 9.00% of
not over $450,000 excess over $350,000
Over $450,000 but $9,000.00 plus 10.00% of
not over $550,000 excess over $450,000
Over $550,000 but $10,000.00 plus 11.00% of
not over $650,000 excess over $550,000
Over $650,000 $11,000.00 plus 12.00% of
excess over $650,000."
2. By amending subsection (c) to read:
"(c) There is hereby imposed on the taxable income of (1) every unmarried individual (other than a surviving spouse, or the head of a household) and (2) on the taxable income of every married individual who does not make a single return jointly with the individual's spouse under section 235-93 a tax determined in accordance with the following table:
In the case of any taxable year beginning after December 31, 2017:
If the taxable income is: The tax shall be:
Not over $2,400 1.40% of taxable income
Over $2,400 but $34.00 plus 3.20% of
not over $4,800 excess over $2,400
Over $4,800 but $110.00 plus 5.50% of
not over $9,600 excess over $4,800
Over $9,600 but $374.00 plus 6.40% of
not over $14,400 excess over $9,600
Over $14,400 but $682.00 plus 6.80% of
not over $19,200 excess over $14,400
Over $19,200 but $1,008.00 plus 7.20% of
not over $24,000 excess over $19,200
Over $24,000 but $1,354.00 plus 7.60% of
not over $36,000 excess over $24,000
Over $36,000 but $2,266.00 plus 7.90% of
not over $48,000 excess over $36,000
Over $48,000 but $3,214.00 plus 8.25% of
not over $150,000 excess over $48,000
Over $150,000 but $11,629.00 plus 9.00% of
not over $175,000 excess over $150,000
Over $175,000 but $13,879.00 plus 10.00% of
not over $200,000 excess over $175,000
Over $200,000 $16,379.00 plus 11.00% of
excess over $200,000.
In the case of any taxable year beginning after December 31, 2024:
If the taxable income is: The tax shall be:
Not over $9,600 1.40% of taxable income
Over $9,600 but $134.00 plus 3.20% of
not over $14,400 excess over $9,600
Over $14,400 but $288.00 plus 5.50% of
not over $19,200 excess over $14,400
Over $19,200 but $552.00 plus 6.40% of
not over $24,000 excess over $19,200
Over $24,000 but $859.00 plus 6.80% of
not over $36,000 excess over $24,000
Over $36,000 but $1,675.00 plus 7.20% of
not over $48,000 excess over $36,000
Over $48,000 but $2,539.00 plus 7.60% of
not over $125,000 excess over $48,000
Over $125,000 but $8,391.00 plus 7.90% of
not over $175,000 excess over $125,000
Over $175,000 but $12,341.00 plus 8.25% of
not over $225,000 excess over $175,000
Over $225,000 but $16,466.00 plus 9.00% of
not over $275,000 excess over $225,000
Over $275,000 but $20,966.00 plus 10.00% of
not over $325,000 excess over $275,000
Over $325,000 $25,966.00 plus 11.00% of
excess over $325,000.
[In the case of any
taxable year beginning after December 31, 2026:
If
the taxable income is: The tax
shall be:
Not
over $14,400 1.40% of
taxable income
Over
$14,400 but $202.00
plus 3.20% of
not
over $19,200 excess
over $14,400
Over
$19,200 but $355.00
plus 5.50% of
not
over $24,000 excess
over $19,200
Over
$24,000 but $619.00
plus 6.40% of
not
over $36,000 excess
over $24,000
Over
$36,000 but $1,387.00
plus 6.80% of
not
over $48,000 excess
over $36,000
Over
$48,000 but $2,203.00
plus 7.20% of
not
over $125,000 excess
over $48,000
Over
$125,000 but $7,747.00
plus 7.60% of
not
over $175,000 excess
over $125,000
Over
$175,000 but $11,547.00
plus 7.90% of
not
over $225,000 excess
over $175,000
Over
$225,000 but $15,497.00
plus 8.25% of
not
over $275,000 excess
over $225,000
Over
$275,000 but $19,622.00
plus 9.00% of
not
over $325,000 excess
over $275,000
Over $325,000 but $24,122.00 plus 10.00% of
not
over $400,000 excess
over $325,000
Over $400,000 $31,622.00 plus 11.00% of
excess
over $400,000.
In the case of any
taxable year beginning after December 31, 2028:
If
the taxable income is: The tax
shall be:
Not
over $19,200 1.40% of
taxable income
Over
$19,200 but $269.00
plus 3.20% of
not
over $24,000 excess
over $19,200
Over
$24,000 but $422.00
plus 5.50% of
not
over $36,000 excess
over $24,000
Over
$36,000 but $1,082.00
plus 6.40% of
not
over $48,000 excess
over $36,000
Over
$48,000 but $1,850.00
plus 6.80% of
not
over $125,000 excess
over $48,000
Over
$125,000 but $7,086.00
plus 7.20% of
not
over $175,000 excess
over $125,000
Over
$175,000 but $10,686.00
plus 7.60% of
not
over $225,000 excess
over $175,000
Over
$225,000 but $14,486.00
plus 7.90% of
not
over $275,000 excess
over $225,000
Over
$275,000 but $18,436.00
plus 8.25% of
not
over $325,000 excess
over $275,000
Over
$325,000 but $22,561.00
plus 9.00% of
not
over $400,000 excess
over $325,000
Over $400,000 but $29,311.00 plus 10.00% of
not
over $475,000 excess
over $400,000
Over $475,000 $36,811.00 plus 11.00% of
excess
over $475,000.]
In the case of any taxable year beginning after December 31, 2025:
If the taxable income is: The tax shall be:
Over $100,000 but 7.90% of taxable income
not over $125,000
Over $125,000 but $1,975.00 plus 8.25% of
not over $175,000 excess over $125,000
Over $175,000 but $4,125.00 plus 9.00% of
not over $225,000 excess over $175,000
Over $225,000 but $4,500.00 plus 10.00% of
not over $275,000 excess over $225,000
Over $275,000 but $5,000.00 plus 11.00% of
not over $325,000 excess over $275,000
Over $325,000 $5,500.00 plus 12.00% of
excess over $325,000."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act, upon its approval, shall apply to taxable years beginning after December 31, 2025.
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INTRODUCED BY: |
_____________________________ |
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Report Title:
Income Tax; Income Tax Brackets; Exemptions
Description:
Amends the income tax bracket for taxpayers filing a joint return and surviving spouses to exempt those taxpayers whose taxable income is $200,000 or less. Amends the income tax bracket for unmarried individuals and married individuals who do not file a joint tax return with their spouse to exempt those taxpayers whose taxable incomes is $100,000 or less.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
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Date
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Status
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| Dec 8, 2025 | Carried over to 2026 Regular Session. |
| Jan 21, 2025 | Referred to FIN, referral sheet 1 |
| Jan 17, 2025 | Introduced and Pass First Reading. |
| Jan 16, 2025 | Pending introduction. |
This list shows positions taken on this bill by organizations on the date displayed, which is linked to the original source.
Positions by individuals are not included.
Bill Author
Bill Co-Author(s):