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Details:
• Increases the amount of the military reserve or Hawaii national guard duty pay exclusion to $5,881 for taxable years
beginning after December 31, 2010. (Act 197, SLH 2004)
• Repeals the income tax deduction for political campaign contributions for taxable years beginning after December 31,
2010. (Act 59, SLH 2010)
• Adopts the federal provision that extends the $250 educator expense deduction through 2011. (Act 91, SLH 2011)
• Adopts the federal provision that extends the exclusion from gross income for employer-provided health coverage to
any taxpayer’s child who has not reached age 27 as of the end of the tax year from age 19 or age 24, if a student. (Act
91, SLH 2011)
• Taxpayers with Hawaii adjusted gross income above a certain amount will lose part of their itemized deductions for
taxable years beginning after December 31, 2010. (Act 91, SLH 2011)
• Taxpayers with federal adjusted gross income above a certain amount will have a cap placed on the amount of itemized
deductions that may be claimed for taxable years beginning after December 31, 2010. (Act 97, SLH 2011)
• Taxpayers with federal adjusted gross income above a certain amount may not deduct state taxes paid for taxable
years beginning after December 31, 2010. (Act 97, SLH 2011)
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