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HB234 • 2026

RELATING TO INCOME TAX.

RELATING TO INCOME TAX.

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
QUINLAN
Last action
2025-12-08
Official status
Carried over to 2026 Regular Session.
Effective date
Not listed

Plain English Breakdown

The official source material does not specify an exact effective date or further steps before enactment.

Income Tax Changes

This bill changes the income tax exemptions for joint filers and surviving spouses to exempt those with taxable incomes up to $200,000, and for unmarried individuals and married couples not filing jointly to exempt those with taxable incomes up to $100,000.

What This Bill Does

  • Amends the income tax bracket for taxpayers filing a joint return and surviving spouses to exempt them if their taxable income is $200,000 or less.
  • Amends the income tax bracket for unmarried individuals and married couples not filing jointly to exempt them if their taxable income is $100,000 or less.

Who It Names or Affects

  • Joint filers and surviving spouses with taxable incomes up to $200,000.
  • Unmarried individuals and married couples not filing jointly with taxable incomes up to $100,000.

Terms To Know

Taxable income
The amount of money that is subject to tax after deductions and exemptions are applied.
Joint filers
Married couples who file their taxes together as a single unit.

Limits and Unknowns

  • It is unclear when the bill will be enacted or if there will be further amendments before it becomes law.
  • The effective date of the changes has not been specified in the official source material.

Bill History

  1. 2025-12-08 D

    Carried over to 2026 Regular Session.

  2. 2025-01-21 H

    Referred to FIN, referral sheet 1

  3. 2025-01-17 H

    Introduced and Pass First Reading.

  4. 2025-01-16 H

    Pending introduction.

Official Summary Text

RELATING TO INCOME TAX.
Income Tax; Income Tax Brackets; Exemptions
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.

Current Bill Text

Read the full stored bill text
HB234

HOUSE OF REPRESENTATIVES

H.B. NO.

234

THIRTY-THIRD LEGISLATURE, 2025

STATE OF HAWAII

A BILL FOR AN ACT

relating
to income tax
.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

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SECTION
1
.
�
Section 235-51,
Hawaii Revised Statutes, is amended as follows:

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1.
�
By amending subsection (a) to
read:

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"
(a)
�
There is hereby imposed on the taxable income
of every:

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(1)
�
Taxpayer who files a joint return under
section 235-93; and

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(2)
�
Surviving spouse,

a tax determined in accordance with the following table:

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In the case of any
taxable year beginning after December 31, 2017:

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If
the taxable income is:
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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.
"

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2.
�

By amending subsection (c) to read:

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"(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

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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.
]

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In the case of any
taxable year beginning after December 31, 2025:

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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.

INTRODUCED BY:

_____________________________

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.