Bill > HB1910

This bill establishes a telework tax credit for small business employers in Hawaii who allow at least 30% of their employees to telework, defined as an alternative work arrangement where employees perform their duties through telecommunication devices from their residence or another location apart from their usual place of work. The tax credit amount is set at a certain dollar amount per qualifying employee, up to a maximum amount. If the tax credit exceeds the employer's net income tax liability, the excess can be used against future tax liabilities. The bill also provides the director of taxation with the authority to prepare necessary forms, require additional information from taxpayers, and adopt rules to effectuate the purposes of the tax credit.