The 2022 Hawaii State Legislature passed S.B. 514 which provides a refund for resident taxpayers who file their 2021 individual tax return (Form N-11) on or before December 31, 2022. Governor David Y. Ige approved this measure on June 22, 2022 and it became Act 115, Session Laws of Hawaii 2022. The amount of the refund is $100 or $300 per exemption (person) depending on the taxpayer’s federal adjusted gross income and filing status. The Department of Taxation (Department) is still in the process of reviewing the measure and does not have any specific details to share at this time. Resident taxpayers who have already filed their tax return do not need to take any further action to receive their refund. The Department anticipates that it will be able to begin processing refunds in late August. Please see Tax Announcement 2022-03 for more details.

Tax Announcement 2022-03
Act 115, Session Laws of Hawaii 2022, Relating to the General Fund; Income Tax Refunds
  Article VII, Section 6, of the Hawaii State Constitution requires the Legislature to allocate or expend excess general fund revenues whenever the State general fund balance at the close of each of two successive fiscal years exceeds five percent of general fund revenues for each of the two fiscal years.

Tax Information Release 2022-01
State Tax Benefits Available to Individuals Who are Blind, Deaf, or Totally Disabled
  The purpose of this Tax Information Release (TIR) is to centralize information concerning tax benefits available to individuals that who are “blind,” “deaf,” or “totally disabled,” as these terms are defined under Hawaii Revised Statutes (HRS) section 235-1 (hereinafter “qualifying taxpayers”).

Tax Announcement 2022-02
Act 7, Session Laws of Hawaii 2022, Relating to Conformity of the Hawaii Income and Estate Tax Law to the Internal Revenue Code
  Act 7 generally addresses the IRC amendments made by the American Rescue Plan Act of 2021, P. L. 117-2 (ARPA), which became law on March 11, 2021.