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Act 63 provides a refundable income tax credit (credit) as mandated by the State Constitution.
Article VII, section 6, of the State Constitution, requires the Legislature to enact a tax credit or refund if the general fund balance exceeds general fund revenues by 5 percent two years in a row.
This constitutional requirement has been met. The credit is $1 multiplied by the number of qualified exemptions the taxpayer is entitled to claim. The credit applies to taxable year 2002.
Current forms and other tax information are available at the Department's website at: www.hawaii.gov/tax. On Oahu, forms may be ordered by calling the Department's Forms Request Line at: 587-7572. Persons who are not calling from Oahu, may call: 1-800-222-7572 (toll-free) to receive forms by mail or by fax.