reglab/housing_qa huggingface dataset:
HI Rev Stat § 235-52 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-52 Tax in case of joint return or return of surviving spouse.

 §235-52 Tax in case of joint return or return of surviving spouse. In the case of a joint return of a husband and wife under section 235-93, the tax imposed, as near as may be, by this chapter shall be twice the tax which would be imposed if the taxable income were cut in half. For purposes of this section and section 235-53, a return of a surviving spouse, as defined in the Internal Revenue Code, shall be treated as a joint return of a husband and wife under section 235-93. [L Sp 1957, c 1, pt of §2; Supp, §121-9; HRS §235-52; am L 1982, c 22, §1(3); am L 1987, c 239, §1(12)] Case Notes  Joint return, joint responsibility for tax deficiency. 49 H. 688, 427 P.2d 86 (1967).
HI Rev Stat § 235-53 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-53 Tax tables for individuals.

  §235-53 Tax tables for individuals. (a) Imposition of tax table tax:  (1) In general. In lieu of the tax imposed by section 235-51, there is hereby imposed for each taxable year on the taxable income of every individual:  (A) Who does not itemize the individual's deductions for the taxable year; and  (B) Whose taxable income for such taxable year does not exceed the ceiling amount,  a tax determined under tables, applicable to such taxable year, which shall be prescribed by the director. In the tables so prescribed, the amounts of tax shall be computed on the basis of the rates prescribed by section 235-51.  (2) Ceiling amount defined. For purposes of paragraph (1), the term "ceiling amount" means, with respect to any taxpayer, the amount (not less than $20,000) determined by the director for the tax rate category in which such taxpayer falls.  (3) Authority to prescribe tables for taxpayers who itemize deductions. The director may provide that this section shall apply also for any taxable year to individuals who itemize their deductions. Any tables prescribed under the preceding sentence shall be on the basis of taxable income.  (b) Section inapplicable to certain individuals. This section shall not apply to:  (1) An individual making a return for a period of less than twelve months on account of a change in annual accounting period, and  (2) An estate or trust.  (c) Tax treated as imposed by section 235-51. For purposes of this chapter, the tax imposed by this section shall be treated as tax imposed by section 235-51.  (d) Taxable income. Whenever it is necessary to determine the taxable income of an individual to whom this section applies, the taxable income shall be determined under section 235-2.4(a). [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-10; HRS §235-53; am L 1968, c 8, §2; am L 1977, c 46, §1; am L 1981, c 208, §3; am L 1987, c 239, §1(13), (14)]
HI Rev Stat § 235-54 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-54 Exemptions.

  §235-54 Exemptions. (a) In computing the taxable income of any individual, there shall be deducted, in lieu of the personal exemptions allowed by the Internal Revenue Code, personal exemptions computed as follows: Ascertain the number of exemptions which the individual can lawfully claim under the Internal Revenue Code, add an additional exemption for the taxpayer or the taxpayer's spouse who is sixty-five years of age or older within the taxable year, and multiply that number by $1,144, for taxable years beginning after December 31, 1984. A nonresident shall prorate the personal exemptions on account of income from sources outside the State as provided in section 235-5. In the case of an individual with respect to whom an exemption under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the personal exemption amount applicable to such individual under this subsection for such individual's taxable year shall be zero.  (b) In computing the taxable income of an estate or trust there shall be allowed, in lieu of the deductions allowed under subsection (a), the following:  (1) An estate shall be allowed a deduction of $400.  (2) A trust which, under its governing instrument, is required to distribute all of its income currently shall be allowed a deduction of $200.  (3) All other trusts shall be allowed a deduction of $80.  (c) A blind person, a deaf person, and any person totally disabled, in lieu of the personal exemptions allowed by the Internal Revenue Code, shall be allowed, and there shall be deducted in computing the taxable income of a blind person, a deaf person, or a totally disabled person, instead of the exemptions provided by subsection (a), the amount of $7,000. [L Sp 1957, c 1, pt of §2; am L 1960, c 4, §1; Supp, §121-11; HRS §235-54; am L 1970, c 90, §2 and c 180, §2; am L 1978, c 181, §1; am L 1980, c 241, §2; am L 1985, c 78, §1; am L 1987, c 239, §1(15); am L 1999, c 253, §4; am L 2009, c 60, §3; am L Sp 2009, c 14, § §1, 3] Law Journals and Reviews  Rule of Strict Construction in Tax Cases, a Question of Classification or Exemption. 11 HBJ, no. 4, at 98 (1975). Case Notes  Statutes granting exemptions are strictly construed against taxpayer. 56 H. 321, 536 P.2d 91 (1975).
HI Rev Stat § 235-55 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-55 Tax credits for resident taxpayers.

 §235-55 Tax credits for resident taxpayers. (a) Whenever an individual or person liable to the taxes imposed upon individuals, who is a resident of the State or who has filed a joint resident return under section 235-93, has become liable for income taxes to a state, or to the District of Columbia, Puerto Rico, or any other territory or possession of the United States, or to a foreign country upon any part of the individual's or person's taxable income for the taxable year, derived or received from sources without the State and taxed under the laws of such other jurisdiction irrespective of the residence or domicile of the recipient, there shall be credited against the tax payable by the individual or person under this chapter the tax so paid by the individual or person to the other jurisdiction upon the individual's or person's producing for the department of taxation satisfactory evidence:  (1) Of such tax payment; and  (2) That the laws of the other jurisdiction do not allow the individual or person a credit against the taxes imposed by such jurisdiction for the taxes paid or payable under this chapter, or do allow such credit in an amount which has been deducted in computing the amount of credit sought under this section.  (b) The application of such credit, however:  (1) Shall not be allowed with respect to any taxable income or any tax which under subchapter N of chapter 1 of the Internal Revenue Code of 1954 (which is applicable for federal purposes but not for state purposes) is or may be the subject of an exclusion, exemption, or tax credit; and  (2) Shall not operate to reduce the tax payable under this chapter to an amount less than that which would have been payable had the taxpayer been taxable only on the income from property owned, personal services performed, trade or business carried on, and other sources in the State.  (c) If any taxes paid to another jurisdiction for which a taxpayer has been allowed a credit under this section are at any time credited or refunded to the taxpayer, such fact shall be reported by the taxpayer to the department within twenty days after the credit or refund. Failure to make such report shall be deemed failure to make a return and subject to the penalties imposed by law in such cases. A tax equal to the credit allowed for the taxes so credited or refunded shall be due and payable from the taxpayer upon notice and demand from the department. If the amount of such tax is not paid within ten days from the date of the notice and demand, the taxpayer shall be subject to the usual penalties and interest for delinquency in payment.  (d) Nothing in this section shall be construed to permit a credit against the taxes imposed by this chapter on account of federal income taxes. [L Sp 1957, c 1, pt of §2; am L 1959, c 277, §9(a); am L Sp 1959 2d, c 1, §16; Supp, §121-12; HRS §235-55; gen ch 1985; am L 1996, c 187, §5]
HI Rev Stat § 235-55.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-55.5 REPEALED.

  §235-55.5 REPEALED. L 1990, c 187, §2.
HI Rev Stat § 235-55.8 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-55.8 REPEALED.

  §235-55.8 REPEALED. L 1998, c 157, §3.
HI Rev Stat § 235-55.9 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-55.9 REPEALED.

  §235-55.9 REPEALED. L 2000, c 18, §7.
HI Rev Stat § 235-59 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-59 Decedents.

 §235-59 Decedents. In respect of a decedent, the determination of the income of the taxable period in which falls the date of the decedent's death, and the determination of the income of the estate and of the persons who acquire rights from the decedent or by reason of the decedent's death, shall be governed by the Internal Revenue Code. [L Sp 1957, c 1, pt of §2; Supp, §121-14; HRS §235-59; gen ch 1985]
HI Rev Stat § 235-60 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-60 REPEALED.

 §235-60 REPEALED. L 1978, c 173, §2(12).
HI Rev Stat § 235-63 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-63 Statements to employees

 §235-63 Statements to employees. (a) Every employer required to deduct and withhold any tax on the wages of any employee shall furnish to each employee in respect of the employee's employment during the calendar year, on or before January 31 of the succeeding year, or if the employee's employment is terminated before the close of a calendar year, within thirty days after the date of receipt of a written request from the employee if the thirty-day period ends before January 31, a written statement, showing the period covered by the statement, the wages paid by the employer to the employee during the period covered by the statement, and the amount of the tax deducted and withheld or paid in respect of those wages. Each employer required to furnish a statement under this section shall file on or before January 31 following the close of the calendar year a duplicate copy of each statement. The department of taxation may grant to any employer a reasonable extension of time, not in excess of sixty days, with respect to any statement required by this section to be furnished to an employee or filed, and may by regulation provide for the furnishing or filing of statements at other times and containing other information as may be required for the administration of this chapter. The department shall prescribe the form of the statement required by this section and may adopt any federal form appropriate for the purpose.  (b) In regard to the statement required under subsection (a), an employer that:  (1) Wilfully fails to furnish the statement to the employee by the prescribed due date;  (2) Fails to file the statement with the department by the prescribed due date; or  (3) Fails to electronically file the statement with the department if the employer is required to file electronically under section 231-8.5; shall be subject to a penalty of $25 per failure; provided that the penalty imposed under this section shall not exceed $50 per employee. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-18; HRS §235-63; am L 1980, c 236, §1; am L 1983, c 88, §3; gen ch 1985; am L 2021, c 115, §1]
HI Rev Stat § 235-64 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-64 Taxes withheld by employer held in trust; employer's liability.

 §235-64 Taxes withheld by employer held in trust; employer's liability. (a) All taxes withheld by any employer under section 235-61 shall be held in trust by the employer for the State and for the payment of the same to the collector in the manner and at the time required by this chapter. If any employer fails, neglects, or refuses to deduct and withhold from the wages paid to an employee, or to pay over, the amount of tax required, the employer shall be liable to pay to the State the amount of the tax. An employer may recover from an employee any amount which the employer should have withheld but did not withhold from the employee's wages, if the employer has been required to pay and has paid the amount to the State out of the employer's own funds pursuant to this section.  (b) In addition to the liability imposed by subsection (a), if any employer fails, neglects, or refuses to deduct and withhold from the wages paid to any employee, or to pay over, the amount of tax required, any person excluding those who have only ministerial duties, who is under a duty to deduct and withhold or to pay over, the amount of tax required, and who wilfully fails to perform such duty, shall be liable to the State for the amount of the tax. The liability may be assessed and collected in the same manner as the liability imposed by subsection (a); provided that two or more persons may be assessed under this subsection jointly or in the alternative, but the tax shall be collected only once with respect to the same wages. The voluntary or involuntary dissolution of the employer, or the withdrawal and surrender of its right to engage in business within this State shall not discharge the liability hereby imposed. [L Sp 1957, c 1, pt of §2; am L 1959, c 277, §11; Supp, §121-19; HRS §235-64; am L 1974, c 11, §1; gen ch 1985; am L 1990, c 82, §1; am L 2002, c 153, §4]
HI Rev Stat § 235-64.2 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-64.2 Withholdings by partnerships, estates, and trusts.

 [ §235-64.2] Withholdings by partnerships, estates, and trusts. Partnerships, estates, and trusts shall withhold an amount equal to the highest marginal tax rate applicable to a nonresident taxpayer multiplied by the amount of the taxpayer's distributive share of income attributable to the State reflected on the partnership's, estate's, and trust's return for the taxable period. All amounts withheld shall be paid to the department of taxation in a manner that the department may prescribe. Withholding shall not be required to be submitted by a publicly traded partnership, as defined by section 7704(b) of the Internal Revenue Code, otherwise in compliance with this section. A publicly traded partnership shall file an annual information return reporting the name, address, taxpayer identification number, and other information requested by the department of taxation of each unit holder with income sourced to the State. L 2019, c 232, §1 Note  Section applies to taxable years beginning after December 31, 2018. L 2019, c 232, §4.
HI Rev Stat § 235-65 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-65 REPEALED.

  §235-65 REPEALED. L 1995, c 92, §22.
HI Rev Stat § 235-66 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-66 Further withholdings at source; crediting of withheld taxes.

 §235-66 Further withholdings at source; crediting of withheld taxes. (a) The department of taxation by regulation, may require the deduction and withholding of tax from any gross income or adjusted gross income of a nonresident, in order to collect the tax imposed by this chapter on the nonresident.  (b) Income upon which any tax has been withheld at the source under sections 235-61 to 235-64.2, or under regulations adopted pursuant to subsection (a), shall be included in the return of the recipient of such income, but any amount of tax so withheld shall be credited against the amount of income tax as computed in the return, and if in excess of the tax due for the taxable year shall be refunded as provided in section 235-110. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-21; HRS §235-66; am L 2019, c 232, §2] Note  The 2019 amendment applies to taxable years beginning after December 31, 2018. L 2019, c 232, §4.
HI Rev Stat § 235-67 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-67 Indemnity of withholder.

 §235-67 Indemnity of withholder. Every person required to withhold a tax under sections 235-61 to 235-64, or under regulations adopted pursuant to section 235-66(a), is made liable for such tax and is relieved of liability for or upon the claim or demand of any other person for the amount of any payments to the department of taxation made in accordance with such sections. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-22; HRS §235-67]
HI Rev Stat § 235-69 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-69 Voluntary deduction and withholding of state income tax from unemployment compensation.

  §235-69 Voluntary deduction and withholding of state income tax from unemployment compensation. An individual receiving unemployment compensation benefits under chapter 383 may elect to have state income tax deducted and withheld from the individual's payment of unemployment compensation at the rate of five per cent in accordance with section 383-163.6. [L 1996, c 157, §1]
HI Rev Stat § 235-71.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-71.5 Alternative tax for corporations.

 §235-71.5 Alternative tax for corporations. Section 1201 (with respect to alternative tax for corporations) of the Internal Revenue Code of 1986, as amended as of December 31, 1996, shall be operative for the purposes of this chapter and shall be applied as set forth in this section. If for any taxable year a corporation, regulated investment company, or real estate investment trust has a net capital gain, then, in lieu of the tax imposed by section 235-71, there is hereby imposed a tax (if such tax is less than the tax imposed under section 235-71) which shall consist of the sum of:  (1) A tax computed on the taxable income reduced by the amount of the net capital gain, at the rates and in the manner as if this section had not been enacted, plus  (2) The sum of:  (A) 3.08 per cent of the lesser of:  (i) The net capital gain determined by including only the gain or loss which is properly taken into account for the portion of the taxable year before April 1, 1987 (i.e., the amount in paragraph (1)), or  (ii) The net capital gain for the taxable year, plus  (B) 4 per cent of the excess (if any) of:  (i) The net capital gain for the taxable year, over  (ii) The amount of the net capital gain taken into account under subparagraph (A). [L 1988, c 10, §1(1); am L 1998, c 113, §3]
HI Rev Stat § 235-72 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-72 Corporations carrying on business in partnership.

 §235-72 Corporations carrying on business in partnership. Corporations carrying on business in partnership shall be treated in the same manner by this chapter as they are treated by the Internal Revenue Code. [L Sp 1957, c 1, pt of §2; Supp, §121-24; HRS §235-72; am L 1978, c 173, §2(14)]
HI Rev Stat § 235-91 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-91 REPEALED.

  §235-91 REPEALED. L 1978, c 173, §2(16).
HI Rev Stat § 235-91.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-91.5 Income tax credits; ordering of credit claims.

  §235-91.5 Income tax credits; ordering of credit claims. Notwithstanding any other law to the contrary providing for the use of an income tax credit under this chapter, in the offsetting of a taxpayer's income tax liability, tax credits that may be refunded or paid to the taxpayer who has no income tax liability shall be used first, followed by nonrefundable tax credits that may be used as credit against taxes in subsequent years until exhausted. [L 2010, c 21, §2]
HI Rev Stat § 235-92 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-92 Returns, who shall make.

 §235-92 Returns, who shall make. For each taxable year, returns shall be made by the following persons to the department of taxation in such form and manner as it shall prescribe:   (1) Every person doing business in the State during the taxable year, whether or not the person derives any taxable income therefrom. As used in this paragraph "doing business" includes all activities engaged in or caused to be engaged in with the object of gain or economic benefit, direct or indirect, except personal services performed as an employee under the direction and control of an employer. Every person receiving rents from property owned in the State is classed as "doing business" and shall make a return whether or not the person derives taxable income therefrom.   (2) Every corporation having for the taxable year gross income subject to taxation under this chapter; provided that an affiliated group of domestic corporations may make and file a consolidated return for the taxable year in lieu of separate tax returns in the manner and to the extent, so far as applicable, set forth in sections 1501 through 1505 and 1552 of the Internal Revenue Code of 1954, as amended.   (3) Every individual, estate, or trust having for the taxable year gross income subject to taxation under this chapter, except as exempted from the filing of a return by regulations of the department.   The department may by regulation excuse the filing of a return by an individual, estate, or trust in cases not coming within paragraph (1), where the gross income and exemptions are such that no tax is expected to accrue under this chapter, or are such that substantially all the tax will have been collected through tax withholdings or at the source. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-26; HRS §235-92; am L 1968, c 24, §2; am L 1978, c 173, §2(17); gen ch 1985]
HI Rev Stat § 235-93 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-93 Joint returns.

 §235-93 Joint returns. (a) A husband and wife, having that status for purposes of the Internal Revenue Code and entitled to make a joint federal return for the taxable year, may make a single return jointly of taxes under this chapter for the taxable year. In that case the tax shall be computed on their aggregate income as provided in section 235-52, and the liability with respect to the tax shall be joint and several. For purposes of this chapter "aggregate income" means the income of both spouses without regard to source in the State.  (b) If an individual has filed a separate return for a taxable year for which a joint return could have been made by the taxpayer and the taxpayer's spouse, an election thereafter to make a joint return for the taxable year shall be made only upon compliance with rules of the department of taxation, which may limit the election and prescribe the terms and provisions applicable in such cases as nearly as may be in conformity with the Internal Revenue Code.  (c) The filing of a joint return after the individual has filed a separate return without full payment of the amount shown as tax on the joint return may be elected; provided all other requirements for the filing of a joint return under this section and the rules of the department are complied with. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-27; HRS §235-93; am L 1974, c 9, §2; am L 1982, c 22, §1(4); am L 1997, c 297, §4] Law Journals and Reviews  Tax Justice and Same-Sex Domestic Partner Health Benefits: An Analysis of the Tax Equity For Health Plan Beneficiaries Act. 32 UH L. Rev. 73 (2009).