Bill > HB81

This bill establishes a telework tax credit for small businesses in Hawaii that allow at least 30% of their workforce to work remotely. The credit is designed to encourage telework by providing tax benefits to qualifying employers who enable employees to work from home or another location at least two-thirds of their expected work time. A "small business" is defined as an independently owned and operated for-profit entity with fewer than 100 employees in Hawaii. The tax credit can be applied against the employer's net income tax liability, with any excess credit able to be carried forward to subsequent years. The bill defines telework as an alternative work arrangement where employees perform their job duties using telecommunications devices from a location other than their usual workplace. The tax credit will apply to taxable years beginning after December 31, 2024, and aims to provide benefits to the state by potentially reducing traffic congestion, lowering carbon emissions, improving job satisfaction, and supporting the expansion of internet access in rural communities. The Director of Taxation will be responsible for creating the necessary forms and guidelines for claiming the credit.

Business and Industry

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=HB&billnumber=81&year=2026