§235-51 - Tax imposed on individuals; rates.
PART III. INDIVIDUAL INCOME TAX
§235-51 Tax imposed on individuals; rates. (a) [Repeal and reenactment on December 31, 2015. L 2009, c 60, §6(3).] There is hereby imposed on the taxable income of (1) every taxpayer who files ajoint return under section 235-93; and (2) every surviving spouse a taxdetermined in accordance with the following table:
In the case of any taxable year beginning afterDecember 31, 2001:
If the taxable income is: The tax shallbe:
Not over $4,000 1.40% oftaxable income
Over $4,000 but $56.00 plus3.20% of
not over $8,000 excess over$4,000
Over $8,000 but $184.00 plus5.50% of
not over $16,000 excess over$8,000
Over $16,000 but $624.00 plus6.40% of
not over $24,000 excess over$16,000
Over $24,000 but $1,136.00plus 6.80% of
not over $32,000 excess over$24,000
Over $32,000 but $1,680.00plus 7.20% of
not over $40,000 excess over$32,000
Over $40,000 but $2,256.00plus 7.60% of
not over $60,000 excess over$40,000
Over $60,000 but $3,776.00plus 7.90% of
not over $80,000 excess over$60,000
Over $80,000 $5,356.00plus 8.25% of
excess over$80,000.
In the case of any taxable year beginning afterDecember 31, 2006:
If the taxable income is: The tax shallbe:
Not over $4,800 1.40% of taxableincome
Over $4,800 but $67.00 plus3.20% of
not over $9,600 excess over$4,800
Over $9,600 but $221.00 plus5.50% of
not over $19,200 excess over$9,600
Over $19,200 but $749.00 plus6.40% of
not over $28,800 excess over$19,200
Over $28,800 but $1,363.00plus 6.80% of
not over $38,400 excess over$28,800
Over $38,400 but $2,016.00plus 7.20% of
not over $48,000 excess over$38,400
Over $48,000 but $2,707.00plus 7.60% of
notover $72,000 excess over $48,000
Over $72,000 but $4,531.00plus 7.90% of
not over $96,000 excess over$72,000 Over $96,000 $6,427.00 plus 8.25% of
excess over$96,000.
In the case of any taxable year beginning afterDecember 31, 2008:
If the taxable income is: The tax shallbe:
Not over $4,800 1.40% oftaxable income
Over $4,800 but $67.00 plus3.20% of
notover $9,600 excess over $4,800
Over $9,600 but $221.00 plus5.50% of
notover $19,200 excess over $9,600
Over $19,200 but $749.00 plus6.40% of
not over $28,800 excess over$19,200
Over $28,800 but $1,363.00plus 6.80% of
not over $38,400 excess over$28,800
Over $38,400 but $2,016.00plus 7.20% of
not over $48,000 excess over$38,400
Over $48,000 but $2,707.00plus 7.60% of
notover $72,000 excess over $48,000
Over $72,000 but $4,531.00plus 7.90% of
not over $96,000 excess over$72,000 Over $96,000 but $6,427.00 plus 8.25% of
not over $300,000 excess over$96,000 Over $300,000 but $23,257.00 plus 9.00% of
not over $350,000 excess over$300,000
Over $350,000but $27,757.00 plus 10.00% of
not over$400,000 excess over $350,000
Over $400,000 $32,757.00plus 11.00% of
excess over$400,000.
(b) [Repeal and reenactment on December 31,2015. L 2009, c 60, §6(3).] There is hereby imposed on the taxable incomeof every head of a household a tax determined in accordance with the followingtable:
In the case of any taxable year beginning afterDecember 31, 2001:
If the taxable income is: The tax shallbe:
Not over $3,000 1.40% oftaxable income
Over $3,000 but $42.00 plus3.20% of
not over $6,000 excess over$3,000
Over $6,000 but $138.00 plus5.50% of
not over $12,000 excess over$6,000
Over $12,000 but $468.00 plus6.40% of
not over $18,000 excess over$12,000
Over $18,000 $852.00 plus6.80% of
but not over $24,000 excess over$18,000
Over $24,000 but $1,260.00plus 7.20% of
not over $30,000 excess over$24,000
Over $30,000 but $1,692.00plus 7.60% of
not over $45,000 excess over$30,000
Over $45,000 but $2,832.00plus 7.90% of
not over $60,000 excess over$45,000
Over $60,000 $4,017.00plus 8.25% of
excess over$60,000.
In the case of any taxable year beginning afterDecember 31, 2006:
If the taxable income is: The tax shallbe:
Not over $3,600 1.40% oftaxable income
Over $3,600 but $50.00 plus3.20% of
not over $7,200 excess over$3,600
Over $7,200 but $166.00 plus5.50% of
not over $14,400 excess over$7,200
Over $14,400 but $562.00 plus6.40% of
not over $21,600 excess over$14,400
Over $21,600 but $1,022.00plus 6.80% of
not over $28,800 excess over$21,600
Over $28,800 but $1,512.00plus 7.20% of
notover $36,000 excess over $28,800
Over $36,000 but $2,030.00plus 7.60% of
notover $54,000 excess over $36,000
Over $54,000 but $3,398.00plus 7.90% of
not over $72,000 excess over$54,000
Over $72,000 $4,820.00plus 8.25% of
excess over$72,000.
In the case of any taxable year beginning afterDecember 31, 2008:
If the taxable income is: The tax shallbe:
Not over $3,600 1.40% oftaxable income
Over $3,600 but $50.00 plus3.20% of
not over $7,200 excess over$3,600
Over $7,200 but $166.00 plus5.50% of
not over $14,400 excess over$7,200
Over $14,400 but $562.00 plus6.40% of
not over $21,600 excess over$14,400
Over $21,600 but $1,022.00plus 6.80% of
not over $28,800 excess over$21,600
Over $28,800 but $1,512.00plus 7.20% of
notover $36,000 excess over $28,800
Over $36,000 but $2,030.00plus 7.60% of
notover $54,000 excess over $36,000
Over $54,000 but $3,398.00plus 7.90% of
not over $72,000 excess over$54,000
Over $72,000 but $4,820.00plus 8.25% of
not over $225,000 excess over$72,000
Over $225,000 but $17,443.00plus 9.00% of
not over $262,500 excess over$225,000
Over $262,500but $20,818.00 plus 10.00% of
not over$300,000 excess over $262,500
Over $300,000 $24,568.00plus 11.00% of
excess over$300,000.
(c) [Repeal and reenactment on December 31,2015. L 2009, c 60, §6(3).] There is hereby imposed on the taxable incomeof (1) every unmarried individual (other than a surviving spouse, or the headof a household) and (2) on the taxable income of every married individual whodoes not make a single return jointly with the individual's spouse undersection 235-93 a tax determined in accordance with the following table:
In the case of any taxable year beginning afterDecember 31, 2001:
If the taxable income is: The tax shallbe:
Not over $2,000 1.40% oftaxable income
Over $2,000 but $28.00 plus3.20% of
not over $4,000 excess over$2,000
Over $4,000 but $92.00 plus5.50% of
not over $8,000 excess over$4,000
Over $8,000 but $312.00 plus6.40% of
not over $12,000 excess over$8,000
Over $12,000 but $568.00 plus6.80% of
not over $16,000 excess over$12,000
Over $16,000 but $840.00 plus7.20% of
not over $20,000 excess over$16,000
Over $20,000 but $1,128.00plus 7.60% of
not over $30,000 excess over$20,000
Over $30,000 but $1,888.00plus 7.90% of
not over $40,000 excess over$30,000
Over $40,000 $2,678.00 plus8.25% of
excess over$40,000.
In the case of any taxable year beginning afterDecember 31, 2006:
If the taxable income is: The tax shallbe:
Not over $2,400 1.40% oftaxable income
Over $2,400 but $34.00 plus3.20% of
not over $4,800 excess over$2,400
Over $4,800 but $110.00 plus5.50% of
not over $9,600 excess over$4,800
Over $9,600 but $374.00 plus6.40% of
not over $14,400 excess over$9,600
Over $14,400 but $682.00 plus6.80% of
not over $19,200 excess over$14,400
Over $19,200 but $1,008.00plus 7.20% of
not over $24,000 excess over$19,200
Over $24,000 but $1,354.00plus 7.60% of
not over $36,000 excess over$24,000
Over $36,000 but $2,266.00plus 7.90% of
not over $48,000 excess over$36,000
Over $48,000 $3,214.00plus 8.25% of
excess over$48,000.
In the case of any taxable year beginning afterDecember 31, 2008:
If the taxable income is: The tax shallbe:
Not over $2,400 1.40% oftaxable income
Over $2,400 but $34.00 plus3.20% of
not over $4,800 excess over$2,400
Over $4,800 but $110.00 plus5.50% of
not over $9,600 excess over$4,800
Over $9,600 but $374.00 plus6.40% of
not over $14,400 excess over$9,600
Over $14,400 but $682.00 plus6.80% of
not over $19,200 excess over$14,400
Over $19,200 but $1,008.00plus 7.20% of
not over $24,000 excess over$19,200
Over $24,000 but $1,354.00plus 7.60% of
not over $36,000 excess over$24,000
Over $36,000 but $2,266.00plus 7.90% of
not over $48,000 excess over$36,000
Over $48,000 but $3,214.00plus 8.25% of
not over $150,000 excess over$48,000
Over $150,000 but $11,629.00plus 9.00% of
not over $175,000 excess over$150,000
Over $175,000but $13,879.00 plus 10.00% of
not over$200,000 excess over $175,000
Over $200,000 $16,379.00plus 11.00% of
excessover $200,000.
(d) The tax imposed by section 235-2.45 onestates and trusts shall be determined in accordance with the following table:
In the case of any taxable year beginning afterDecember 31, 2001:
If the taxable income is: The tax shallbe:
Not over $2,000 1.40% oftaxable income
Over $2,000 but $28.00 plus3.20% of
not over $4,000 excess over$2,000
Over $4,000 but $92.00 plus5.50% of
not over $8,000 excess over$4,000
Over $8,000 but $312.00 plus6.40% of
not over $12,000 excess over$8,000
Over $12,000 but $568.00 plus6.80% of
not over $16,000 excess over$12,000
Over $16,000 but $840.00 plus7.20% of
not over $20,000 excess over$16,000
Over $20,000 but $1,128.00plus 7.60% of
not over $30,000 excess over$20,000
Over $30,000 but $1,888.00plus 7.90% of
not over $40,000 excess over$30,000
Over $40,000 $2,678.00plus 8.25% of
excess over$40,000.
(e) Any taxpayer, other than a corporation,acting as a business entity in more than one state who is required by thischapter to file a return may elect to report and pay a tax of .5 per cent ofits annual gross sales (1) where the taxpayer's only activities in this Stateconsist of sales; and (2) who does not own or rent real estate or tangiblepersonal property; and (3) whose annual gross sales in or into this Stateduring the tax year is not in excess of $100,000.
(f) If a taxpayer has a net capital gain forany taxable year to which this subsection applies, then the tax imposed by thissection shall not exceed the sum of:
(1) The tax computed at the rates and in the samemanner as if this subsection had not been enacted on the greater of:
(A) The taxable income reduced by the amountof net capital gain, or
(B) The amount of taxable income taxed at arate below 7.25 per cent, plus
(2) A tax of 7.25 per cent of the amount of taxableincome in excess of the amount determined under paragraph (1).
This subsection shall apply to individuals,estates, and trusts for taxable years beginning after December 31, 1986. [L Sp1957, c 1, pt of §2; am L 1965, c 155, §31(b), (c); Supp, §121-8; am L 1967, c250, §1; HRS §235-51; am L 1974, c 10, §1; am L 1978, c 173, §2(10); am L 1979,c 62, §2(9); am L 1982, c 22, §1(2); am L 1987, c 239, §1(11); am L 1988, c102, §3; am L 1989, c 321, §3; am L 1998, c 157, §2; am L 2001, c 199, §4; am L2006, c 110, §3; am L 2007, c 9, §11; am L 2009, c 60, §2]
Note
The 2009 amendment applies to taxable years beginning afterDecember 31, 2008. L 2009, c 60, §6(1). Effect of amendment onunderpayments. L 2009, c 60, §4.
Law Journals and Reviews
Rule of Strict Construction in Tax Cases, a Question ofClassification or Exemption, Arthur B. Reinwald, 11 HBJ 98.
Case Notes
Intangibles, situs. 31 H. 264, aff'd 47 F.2d 869.
Incidence of income taxes not proper for jury's considerationin awarding damages. 49 H. 42, 410 P.2d 976.
Statutes imposing taxes are strictly construed in favor oftaxpayer. 56 H. 321, 536 P.2d 91.