us-hi/statute/235-51 — Tax imposed on individuals; rates

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us-hi/statute/235-51 — Tax imposed on individuals; rates · Axiom

(a)There is hereby imposed on the taxable income of every:∀ 17#

(a) There is hereby imposed on the taxable income of every:

(1) Taxpayer who files a joint return under section 235-93; and

(2) Surviving spouse, a tax determined in accordance with the following table: In the case of any taxable year beginning after December 31, 2017: If the taxable income is: The tax shall be: Not over $4,800 1.40% of taxable income Over $4,800 but $67.00 plus 3.20% of not over $9,600 excess over $4,800 Over $9,600 but $221.00 plus 5.50% of not over $19,200 excess over $9,600 Over $19,200 but $749.00 plus 6.40% of not over $28,800 excess over $19,200 Over $28,800 but $1,363.00 plus 6.80% of not over $38,400 excess over $28,800 Over $38,400 but $2,016.00 plus 7.20% of not over $48,000 excess over $38,400 Over $48,000 but $2,707.00 plus 7.60% of not over $72,000 excess over $48,000 Over $72,000 but $4,531.00 plus 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 $350,000 but $27,757.00 plus 10.00% of not over $400,000 excess over $350,000 Over $400,000 $32,757.00 plus 11.00% of excess over $400,000. In the case of any taxable year beginning after December 31, 2024: If the taxable income is: The tax shall be: Not over $19,200 1.40% of taxable income Over $19,200 but $269.00 plus 3.20% of not over $28,800 excess over $19,200 Over $28,800 but $576.00 plus 5.50% of not over $38,400 excess over $28,800 Over $38,400 but $1,104.00 plus 6.40% of not over $48,000 excess over $38,400 Over $48,000 but $1,718.00 plus 6.80% of not over $72,000 excess over $48,000 Over $72,000 but $3,350.00 plus 7.20% of not over $96,000 excess over $72,000 Over $96,000 but $5,078.00 plus 7.60% of not over $250,000 excess over $96,000 Over $250,000 but $16,782.00 plus 7.90% of not over $350,000 excess over $250,000 Over $350,000 but $24,682.00 plus 8.25% of not over $450,000 excess over $350,000 Over $450,000 but $32,932.00 plus 9.00% of not over $550,000 excess over $450,000 Over $550,000 but $41,932.00 plus 10.00% of not over $650,000 excess over $550,000 Over $650,000 $51,932.00 plus 11.00% of excess over $650,000. In the case of any taxable year beginning after December 31, 2026: If the taxable income is: The tax shall be: Not over $28,800 1.40% of taxable income Over $28,800 but $403.00 plus 3.20% of not over $38,400 excess over $28,800 Over $38,400 but $710.00 plus 5.50% of not over $48,000 excess over $38,400 Over $48,000 but $1,238.00 plus 6.40% of not over $72,000 excess over $48,000 Over $72,000 but $2,774.00 plus 6.80% of not over $96,000 excess over $72,000 Over $96,000 but $4,406.00 plus 7.20% of not over $250,000 excess over $96,000 Over $250,000 but $15,494.00 plus 7.60% of not over $350,000 excess over $250,000 Over $350,000 but $23,094.00 plus 7.90% of not over $450,000 excess over $350,000 Over $450,000 but $30,994.00 plus 8.25% of not over $550,000 excess over $450,000 Over $550,000 but $39,244.00 plus 9.00% of not over $650,000 excess over $550,000 Over $650,000 but $48,244.00 plus 10.00% of not over $800,000 excess over $650,000 Over $800,000 $63,244.00 plus 11.00% of excess over $800,000. In the case of any taxable year beginning after December 31, 2028: If the taxable income is: The tax shall be: Not over $38,400 1.40% of taxable income Over $38,400 but $538.00 plus 3.20% of not over $48,000 excess over $38,400 Over $48,000 but $845.00 plus 5.50% of not over $72,000 excess over $48,000 Over $72,000 but $2,165.00 plus 6.40% of not over $96,000 excess over $72,000 Over $96,000 but $3,701.00 plus 6.80% of not over $250,000 excess over $96,000 Over $250,000 but $14,173.00 plus 7.20% of not over $350,000 excess over $250,000 Over $350,000 but $21,373.00 plus 7.60% of not over $450,000 excess over $350,000 Over $450,000 but $28,973.00 plus 7.90% of not over $550,000 excess over $450,000 Over $550,000 but $36,873.00 plus 8.25% of not over $650,000 excess over $550,000 Over $650,000 but $45,123.00 plus 9.00% of not over $800,000 excess over $650,000 Over $800,000 but $58,623.00 plus 10.00% of not over $950,000 excess over $800,000 Over $950,000 $73,623.00 plus 11.00% of excess over $950,000.

(b)There is hereby imposed on the taxable income of every…∀ 12#

(b) There is hereby imposed on the taxable income of every head of a household a tax determined in accordance with the following table: In the case of any taxable year beginning after December 31, 2017: If the taxable income is: The tax shall be: Not over $3,600 1.40% of taxable income Over $3,600 but $50.00 plus 3.20% of not over $7,200 excess over $3,600 Over $7,200 but $166.00 plus 5.50% of not over $14,400 excess over $7,200 Over $14,400 but $562.00 plus 6.40% of not over $21,600 excess over $14,400 Over $21,600 but $1,022.00 plus 6.80% of not over $28,800 excess over $21,600 Over $28,800 but $1,512.00 plus 7.20% of not over $36,000 excess over $28,800 Over $36,000 but $2,030.00 plus 7.60% of not over $54,000 excess over $36,000 Over $54,000 but $3,398.00 plus 7.90% of not over $72,000 excess over $54,000 Over $72,000 but $4,820.00 plus 8.25% of not over $225,000 excess over $72,000 Over $225,000 but $17,443.00 plus 9.00% of not over $262,500 excess over $225,000 Over $262,500 but $20,818.00 plus 10.00% of not over $300,000 excess over $262,500 Over $300,000 $24,568.00 plus 11.00% of excess over $300,000. In the case of any taxable year beginning after December 31, 2024: If the taxable income is: The tax shall be: Not over $14,400 1.40% of taxable income Over $14,400 but $202.00 plus 3.20% of not over $21,600 excess over $14,400 Over $21,600 but $432.00 plus 5.50% of not over $28,800 excess over $21,600 Over $28,800 but $828.00 plus 6.40% of not over $36,000 excess over $28,800 Over $36,000 but $1,289.00 plus 6.80% of not over $54,000 excess over $36,000 Over $54,000 but $2,513.00 plus 7.20% of not over $72,000 excess over $54,000 Over $72,000 but $3,809.00 plus 7.60% of not over $187,500 excess over $72,000 Over $187,500 but $12,587.00 plus 7.90% of not over $262,500 excess over $187,500 Over $262,500 but $18,512.00 plus 8.25% of not over $337,500 excess over $262,500 Over $337,500 but $24,699.00 plus 9.00% of not over $412,500 excess over $337,500 Over $412,500 but $31,449.00 plus 10.00% of not over $487,500 excess over $412,500 Over $487,500 $38,949.00 plus 11.00% of excess over $487,500. In the case of any taxable year beginning after December 31, 2026: If the taxable income is: The tax shall be: Not over $21,600 1.40% of taxable income Over $21,600 but $302.00 plus 3.20% of not over $28,800 excess over $21,600 Over $28,800 but $533.00 plus 5.50% of not over $36,000 excess over $28,800 Over $36,000 but $929.00 plus 6.40% of not over $54,000 excess over $36,000 Over $54,000 but $2,081.00 plus 6.80% of not over $72,000 excess over $54,000 Over $72,000 but $3,305.00 plus 7.20% of not over $187,500 excess over $72,000 Over $187,500 but $11,621.00 plus 7.60% of not over $262,500 excess over $187,500 Over $262,500 but $17,321.00 plus 7.90% of not over $337,500 excess over $262,500 Over $337,500 but $23,246.00 plus 8.25% of not over $412,500 excess over $337,500 Over $412,500 but $29,433.00 plus 9.00% of not over $487,500 excess over $412,500 Over $487,500 but $36,183.00 plus 10.00% of not over $600,000 excess over $487,500 Over $600,000 $47,433.00 plus 11.00% of excess over $600,000. In the case of any taxable year beginning after December 31, 2028: If the taxable income is: The tax shall be: Not over $28,800 1.40% of taxable income Over $28,800 but $403.00 plus 3.20% of not over $36,000 excess over $28,800 Over $36,000 but $634.00 plus 5.50% of not over $54,000 excess over $36,000 Over $54,000 but $1,624.00 plus 6.40% of not over $72,000 excess over $54,000 Over $72,000 but $2,776.00 plus 6.80% of not over $187,500 excess over $72,000 Over $187,500 but $10,630.00 plus 7.20% of not over $262,500 excess over $187,500 Over $262,500 but $16,030.00 plus 7.60% of not over $337,500 excess over $262,500 Over $337,500 but $21,730.00 plus 7.90% of not over $412,500 excess over $337,500 Over $412,500 but $27,655.00 plus 8.25% of not over $487,500 excess over $412,500 Over $487,500 but $33,842.00 plus 9.00% of not over $600,000 excess over $487,500 Over $600,000 but $43,967.00 plus 10.00% of not over $712,500 excess over $600,000 Over $712,500 $55,217.00 plus 11.00% of excess over $712,500.

(c)There is hereby imposed on the taxable income of∀ 12#

(c) There is hereby imposed on the taxable income of (1) every unmarried individual (other than a surviving spouse, or the head of a household) and (2) on the taxable income of every married individual who does not make a single return jointly with the individual's spouse under section 235-93 a tax determined in accordance with the following table: In the case of any taxable year beginning after December 31, 2017: If the taxable income is: The tax shall be: Not over $2,400 1.40% of taxable income Over $2,400 but $34.00 plus 3.20% of not over $4,800 excess over $2,400 Over $4,800 but $110.00 plus 5.50% of not over $9,600 excess over $4,800 Over $9,600 but $374.00 plus 6.40% of not over $14,400 excess over $9,600 Over $14,400 but $682.00 plus 6.80% of not over $19,200 excess over $14,400 Over $19,200 but $1,008.00 plus 7.20% of not over $24,000 excess over $19,200 Over $24,000 but $1,354.00 plus 7.60% of not over $36,000 excess over $24,000 Over $36,000 but $2,266.00 plus 7.90% of not over $48,000 excess over $36,000 Over $48,000 but $3,214.00 plus 8.25% of not over $150,000 excess over $48,000 Over $150,000 but $11,629.00 plus 9.00% of not over $175,000 excess over $150,000 Over $175,000 but $13,879.00 plus 10.00% of not over $200,000 excess over $175,000 Over $200,000 $16,379.00 plus 11.00% of excess over $200,000. In the case of any taxable year beginning after December 31, 2024: If the taxable income is: The tax shall be: Not over $9,600 1.40% of taxable income Over $9,600 but $134.00 plus 3.20% of not over $14,400 excess over $9,600 Over $14,400 but $288.00 plus 5.50% of not over $19,200 excess over $14,400 Over $19,200 but $552.00 plus 6.40% of not over $24,000 excess over $19,200 Over $24,000 but $859.00 plus 6.80% of not over $36,000 excess over $24,000 Over $36,000 but $1,675.00 plus 7.20% of not over $48,000 excess over $36,000 Over $48,000 but $2,539.00 plus 7.60% of not over $125,000 excess over $48,000 Over $125,000 but $8,391.00 plus 7.90% of not over $175,000 excess over $125,000 Over $175,000 but $12,341.00 plus 8.25% of not over $225,000 excess over $175,000 Over $225,000 but $16,466.00 plus 9.00% of not over $275,000 excess over $225,000 Over $275,000 but $20,966.00 plus 10.00% of not over $325,000 excess over $275,000 Over $325,000 $25,966.00 plus 11.00% of excess over $325,000. In the case of any taxable year beginning after December 31, 2026: If the taxable income is: The tax shall be: Not over $14,400 1.40% of taxable income Over $14,400 but $202.00 plus 3.20% of not over $19,200 excess over $14,400 Over $19,200 but $355.00 plus 5.50% of not over $24,000 excess over $19,200 Over $24,000 but $619.00 plus 6.40% of not over $36,000 excess over $24,000 Over $36,000 but $1,387.00 plus 6.80% of not over $48,000 excess over $36,000 Over $48,000 but $2,203.00 plus 7.20% of not over $125,000 excess over $48,000 Over $125,000 but $7,747.00 plus 7.60% of not over $175,000 excess over $125,000 Over $175,000 but $11,547.00 plus 7.90% of not over $225,000 excess over $175,000 Over $225,000 but $15,497.00 plus 8.25% of not over $275,000 excess over $225,000 Over $275,000 but $19,622.00 plus 9.00% of not over $325,000 excess over $275,000 Over $325,000 but $24,122.00 plus 10.00% of not over $400,000 excess over $325,000 Over $400,000 $31,622.00 plus 11.00% of excess over $400,000. In the case of any taxable year beginning after December 31, 2028: If the taxable income is: The tax shall be: Not over $19,200 1.40% of taxable income Over $19,200 but $269.00 plus 3.20% of not over $24,000 excess over $19,200 Over $24,000 but $422.00 plus 5.50% of not over $36,000 excess over $24,000 Over $36,000 but $1,082.00 plus 6.40% of not over $48,000 excess over $36,000 Over $48,000 but $1,850.00 plus 6.80% of not over $125,000 excess over $48,000 Over $125,000 but $7,086.00 plus 7.20% of not over $175,000 excess over $125,000 Over $175,000 but $10,686.00 plus 7.60% of not over $225,000 excess over $175,000 Over $225,000 but $14,486.00 plus 7.90% of not over $275,000 excess over $225,000 Over $275,000 but $18,436.00 plus 8.25% of not over $325,000 excess over $275,000 Over $325,000 but $22,561.00 plus 9.00% of not over $400,000 excess over $325,000 Over $400,000 but $29,311.00 plus 10.00% of not over $475,000 excess over $400,000 Over $475,000 $36,811.00 plus 11.00% of excess over $475,000.

(d)The tax imposed by section 235-2.45 on estates and…#

(d) The tax imposed by section 235-2.45 on estates and trusts shall be determined in accordance with the following table: In the case of any taxable year beginning after December 31, 2001: If the taxable income is: The tax shall be: Not over $2,000 1.40% of taxable income Over $2,000 but $28.00 plus 3.20% of not over $4,000 excess over $2,000 Over $4,000 but $92.00 plus 5.50% of not over $8,000 excess over $4,000 Over $8,000 but $312.00 plus 6.40% of not over $12,000 excess over $8,000 Over $12,000 but $568.00 plus 6.80% of not over $16,000 excess over $12,000 Over $16,000 but $840.00 plus 7.20% of not over $20,000 excess over $16,000 Over $20,000 but $1,128.00 plus 7.60% of not over $30,000 excess over $20,000 Over $30,000 but $1,888.00 plus 7.90% of not over $40,000 excess over $30,000 Over $40,000 $2,678.00 plus 8.25% of excess over $40,000.

(e)Any taxpayer, other than a corporation, acting as a…#

(e) Any taxpayer, other than a corporation, acting as a business entity in more than one state who is required by this chapter to file a return may elect to report and pay a tax of .5 per cent of the taxpayer's annual gross sales if the:

(1) Taxpayer's only activities in this State consist of sales;

(2) Taxpayer does not own or rent real estate or tangible personal property; and

(3) Taxpayer's annual gross sales in or into this State during the tax year is not in excess of $100,000.

(f)If a taxpayer has a net capital gain for any taxable…∀ 11#

(f) If a taxpayer has a net capital gain for any taxable year to which this subsection applies, then the tax imposed by this section shall not exceed the sum of:

(1) The tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of:

(A) The taxable income reduced by the amount of net capital gain, or

(B) The amount of taxable income taxed at a rate below 7.25 per cent, plus

(2) A tax of 7.25 per cent of the amount of taxable income 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.

in view

Whole section

Encodings · 58

Encoded from this provision

us-hi/policy/income_tax/pilot_liability_pipeline

hi_pit_pilot_alternative_regular_taxus-hi/statute/235-51 (f) · derived

HRS 235-51(f)(1), regular schedule tax on the paragraph (1) amount

name: hi_pit_pilot_alternative_regular_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: HRS 235-51(f)(1), regular schedule tax on the paragraph (1) amount
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: >-
            The tax computed at the rates and in the same manner as if this
            subsection had not been enacted
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if hi_pit_pilot_filing_status_joint_or_surviving_spouse:
        hi_pit_pilot_schedule_a_base[hi_pit_pilot_alternative_schedule_a_bracket]
        + hi_pit_pilot_alternative_schedule_a_rate[hi_pit_pilot_alternative_schedule_a_bracket]
        * max(0, hi_pit_pilot_alternative_schedule_taxable_income - hi_pit_pilot_schedule_a_floor[hi_pit_pilot_alternative_schedule_a_bracket])
      else: if hi_pit_pilot_filing_status_head_of_household:
        hi_pit_pilot_schedule_b_base[hi_pit_pilot_alternative_schedule_b_bracket]
        + hi_pit_pilot_alternative_schedule_b_rate[hi_pit_pilot_alternative_schedule_b_bracket]
        * max(0, hi_pit_pilot_alternative_schedule_taxable_income - hi_pit_pilot_schedule_b_floor[hi_pit_pilot_alternative_schedule_b_bracket])
      else:
        hi_pit_pilot_schedule_c_base[hi_pit_pilot_alternative_schedule_c_bracket]
        + hi_pit_pilot_alternative_schedule_c_rate[hi_pit_pilot_alternative_schedule_c_bracket]
        * max(0, hi_pit_pilot_alternative_schedule_taxable_income - hi_pit_pilot_schedule_c_floor[hi_pit_pilot_alternative_schedule_c_bracket])

hi_pit_pilot_alternative_schedule_a_bracketus-hi/statute/235-51 (a) · derived

HRS 235-51(a) and (f)(1), schedule A bracket for the alternative-tax paragraph (1) amount

name: hi_pit_pilot_alternative_schedule_a_bracket
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: >-
  HRS 235-51(a) and (f)(1), schedule A bracket for the alternative-tax paragraph
  (1) amount
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: >-
            The tax computed at the rates and in the same manner as if this
            subsection had not been enacted
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_a_floor[1]: 0

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_a_floor[2]: 1

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_a_floor[3]: 2

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_a_floor[4]: 3

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_a_floor[5]: 4

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_a_floor[6]: 5

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_a_floor[7]: 6

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_a_floor[8]: 7

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_a_floor[9]: 8

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_a_floor[10]: 9

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_a_floor[11]: 10

      else: 11

hi_pit_pilot_alternative_schedule_a_rateus-hi/statute/235-51 (a) · parameter

HRS 235-51(a) and (f)(1), marginal rates for the alternative schedule A computation

name: hi_pit_pilot_alternative_schedule_a_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: hi_pit_pilot_alternative_schedule_a_bracket
source: >-
  HRS 235-51(a) and (f)(1), marginal rates for the alternative schedule A
  computation
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: >-
              joint return and surviving spouse, taxable years beginning after
              December 31, 2024
            row_key: taxable income bracket
            column_key: marginal rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0.014
      '1': 0.032
      '2': 0.055
      '3': 0.064
      '4': 0.068
      '5': 0.072
      '6': 0.076
      '7': 0.079
      '8': 0.0825
      '9': 0.09
      '10': 0.1
      '11': 0.11

hi_pit_pilot_alternative_schedule_b_bracketus-hi/statute/235-51 (b) · derived

HRS 235-51(b) and (f)(1), schedule B bracket for the alternative-tax paragraph (1) amount

name: hi_pit_pilot_alternative_schedule_b_bracket
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: >-
  HRS 235-51(b) and (f)(1), schedule B bracket for the alternative-tax paragraph
  (1) amount
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: >-
            The tax computed at the rates and in the same manner as if this
            subsection had not been enacted
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_b_floor[1]: 0

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_b_floor[2]: 1

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_b_floor[3]: 2

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_b_floor[4]: 3

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_b_floor[5]: 4

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_b_floor[6]: 5

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_b_floor[7]: 6

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_b_floor[8]: 7

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_b_floor[9]: 8

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_b_floor[10]: 9

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_b_floor[11]: 10

      else: 11

hi_pit_pilot_alternative_schedule_b_rateus-hi/statute/235-51 (b) · parameter

HRS 235-51(b) and (f)(1), marginal rates for the alternative schedule B computation

name: hi_pit_pilot_alternative_schedule_b_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: hi_pit_pilot_alternative_schedule_b_bracket
source: >-
  HRS 235-51(b) and (f)(1), marginal rates for the alternative schedule B
  computation
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: head of household, taxable years beginning after December 31, 2024
            row_key: taxable income bracket
            column_key: marginal rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0.014
      '1': 0.032
      '2': 0.055
      '3': 0.064
      '4': 0.068
      '5': 0.072
      '6': 0.076
      '7': 0.079
      '8': 0.0825
      '9': 0.09
      '10': 0.1
      '11': 0.11

hi_pit_pilot_alternative_schedule_c_bracketus-hi/statute/235-51 (c) · derived

HRS 235-51(c) and (f)(1), schedule C bracket for the alternative-tax paragraph (1) amount

name: hi_pit_pilot_alternative_schedule_c_bracket
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: >-
  HRS 235-51(c) and (f)(1), schedule C bracket for the alternative-tax paragraph
  (1) amount
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: >-
            The tax computed at the rates and in the same manner as if this
            subsection had not been enacted
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_c_floor[1]: 0

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_c_floor[2]: 1

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_c_floor[3]: 2

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_c_floor[4]: 3

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_c_floor[5]: 4

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_c_floor[6]: 5

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_c_floor[7]: 6

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_c_floor[8]: 7

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_c_floor[9]: 8

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_c_floor[10]: 9

      else: if hi_pit_pilot_alternative_schedule_taxable_income <=
      hi_pit_pilot_schedule_c_floor[11]: 10

      else: 11

hi_pit_pilot_alternative_schedule_c_rateus-hi/statute/235-51 (c) · parameter

HRS 235-51(c) and (f)(1), marginal rates for the alternative schedule C computation

name: hi_pit_pilot_alternative_schedule_c_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: hi_pit_pilot_alternative_schedule_c_bracket
source: >-
  HRS 235-51(c) and (f)(1), marginal rates for the alternative schedule C
  computation
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: >-
              single and married separate, taxable years beginning after
              December 31, 2024
            row_key: taxable income bracket
            column_key: marginal rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0.014
      '1': 0.032
      '2': 0.055
      '3': 0.064
      '4': 0.068
      '5': 0.072
      '6': 0.076
      '7': 0.079
      '8': 0.0825
      '9': 0.09
      '10': 0.1
      '11': 0.11

hi_pit_pilot_alternative_schedule_taxable_incomeus-hi/statute/235-51 (f) · derived

HRS 235-51(f)(1), greater of the paragraph (A) and (B) amounts

name: hi_pit_pilot_alternative_schedule_taxable_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: HRS 235-51(f)(1), greater of the paragraph (A) and (B) amounts
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: on the greater of
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      max(0, max(hi_pit_pilot_taxable_income_reduced_by_capital_gain,
      hi_pit_pilot_income_taxed_below_capital_gain_rate))

hi_pit_pilot_alternative_tax_on_capital_gainsus-hi/statute/235-51 (f) · derived

HRS 235-51(f), regular tax on paragraph (1) amount plus 7.25 percent of the excess

name: hi_pit_pilot_alternative_tax_on_capital_gains
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  HRS 235-51(f), regular tax on paragraph (1) amount plus 7.25 percent of the
  excess
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: then the tax imposed by this section shall not exceed the sum of
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: >-
            A tax of 7.25 per cent of the amount of taxable income in excess of
            the amount determined under paragraph (1).
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      hi_pit_pilot_alternative_regular_tax

      + hi_pit_pilot_capital_gain_rate

      * max(0, hi_pit_pilot_taxable_income -
      hi_pit_pilot_alternative_schedule_taxable_income)

hi_pit_pilot_capital_gain_alternative_eligibleus-hi/statute/235-51 · derived

Form N-11 capital-gains worksheet line 10, positive completed worksheet amount

name: hi_pit_pilot_capital_gain_alternative_eligible
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Form N-11 capital-gains worksheet line 10, positive completed worksheet amount
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: >-
            us-hi/form/individual-income-tax/2025/n-11-instructions/capital-gains-tax-worksheet
          excerpt: >-
            Line 8 minus line 9 (If this amount is zero or less, stop here; you
            cannot use this worksheet to figure your tax.)
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: hi_pit_pilot_capital_gains_worksheet_line_10 > 0

hi_pit_pilot_capital_gain_rateus-hi/statute/235-51 (f) · parameter

HRS 235-51(f)(2), alternative tax rate on taxable income above the paragraph (1) amount

name: hi_pit_pilot_capital_gain_rate
kind: parameter
dtype: Rate
period: Year
source: >-
  HRS 235-51(f)(2), alternative tax rate on taxable income above the paragraph
  (1) amount
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: >-
            A tax of 7.25 per cent of the amount of taxable income in excess of
            the amount determined under paragraph (1).
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.0725'

hi_pit_pilot_income_tax_liabilityus-hi/statute/235-51 · derived

HRS 235-51, regular individual tax limited by subsection (f) when applicable

name: hi_pit_pilot_income_tax_liability
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: HRS 235-51, regular individual tax limited by subsection (f) when applicable
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: the tax imposed by this section shall not exceed the sum of
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if hi_pit_pilot_capital_gain_alternative_eligible:
        min(hi_pit_pilot_regular_schedule_tax, hi_pit_pilot_alternative_tax_on_capital_gains)
      else:
        hi_pit_pilot_regular_schedule_tax

hi_pit_pilot_income_taxed_below_capital_gain_rateus-hi/statute/235-51 (f) · derived

HRS 235-51(f)(1)(B), taxable income taxed below 7.25 percent under the applicable schedule

name: hi_pit_pilot_income_taxed_below_capital_gain_rate
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  HRS 235-51(f)(1)(B), taxable income taxed below 7.25 percent under the
  applicable schedule
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: The amount of taxable income taxed at a rate below 7.25 per cent
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if hi_pit_pilot_filing_status_joint_or_surviving_spouse:
        min(hi_pit_pilot_taxable_income, hi_pit_pilot_schedule_a_floor[6])
      else: if hi_pit_pilot_filing_status_head_of_household:
        min(hi_pit_pilot_taxable_income, hi_pit_pilot_schedule_b_floor[6])
      else:
        min(hi_pit_pilot_taxable_income, hi_pit_pilot_schedule_c_floor[6])

hi_pit_pilot_regular_schedule_taxus-hi/statute/235-51 (a) · derived

HRS 235-51(a)-(c), regular tax under the applicable 2026 filing-status schedule

name: hi_pit_pilot_regular_schedule_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  HRS 235-51(a)-(c), regular tax under the applicable 2026 filing-status
  schedule
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: tax determined in accordance with the following table
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if hi_pit_pilot_filing_status_joint_or_surviving_spouse:
        hi_pit_pilot_schedule_a_base[hi_pit_pilot_schedule_a_bracket]
        + hi_pit_pilot_schedule_a_rate[hi_pit_pilot_schedule_a_bracket]
        * max(0, hi_pit_pilot_taxable_income - hi_pit_pilot_schedule_a_floor[hi_pit_pilot_schedule_a_bracket])
      else: if hi_pit_pilot_filing_status_head_of_household:
        hi_pit_pilot_schedule_b_base[hi_pit_pilot_schedule_b_bracket]
        + hi_pit_pilot_schedule_b_rate[hi_pit_pilot_schedule_b_bracket]
        * max(0, hi_pit_pilot_taxable_income - hi_pit_pilot_schedule_b_floor[hi_pit_pilot_schedule_b_bracket])
      else:
        hi_pit_pilot_schedule_c_base[hi_pit_pilot_schedule_c_bracket]
        + hi_pit_pilot_schedule_c_rate[hi_pit_pilot_schedule_c_bracket]
        * max(0, hi_pit_pilot_taxable_income - hi_pit_pilot_schedule_c_floor[hi_pit_pilot_schedule_c_bracket])

hi_pit_pilot_schedule_a_baseus-hi/statute/235-51 (a) · parameter

HRS 235-51(a), 2025-and-later joint and surviving-spouse cumulative base tax

name: hi_pit_pilot_schedule_a_base
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: hi_pit_pilot_schedule_a_bracket
source: HRS 235-51(a), 2025-and-later joint and surviving-spouse cumulative base tax
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: >-
              joint return and surviving spouse, taxable years beginning after
              December 31, 2024
            row_key: taxable income bracket
            column_key: base tax
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0
      '1': 269
      '2': 576
      '3': 1104
      '4': 1718
      '5': 3350
      '6': 5078
      '7': 16782
      '8': 24682
      '9': 32932
      '10': 41932
      '11': 51932

hi_pit_pilot_schedule_a_bracketus-hi/statute/235-51 (a) · derived

HRS 235-51(a), joint and surviving-spouse bracket selected from taxable income

name: hi_pit_pilot_schedule_a_bracket
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: HRS 235-51(a), joint and surviving-spouse bracket selected from taxable income
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: >-
            In the case of any taxable year beginning after December 31, 2024:
            If the taxable income is: The tax shall be:
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[1]: 0

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[2]:
      1

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[3]:
      2

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[4]:
      3

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[5]:
      4

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[6]:
      5

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[7]:
      6

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[8]:
      7

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[9]:
      8

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[10]:
      9

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[11]:
      10

      else: 11

hi_pit_pilot_schedule_a_floorus-hi/statute/235-51 (a) · parameter

HRS 235-51(a), 2025-and-later joint and surviving-spouse schedule floors

name: hi_pit_pilot_schedule_a_floor
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: hi_pit_pilot_schedule_a_bracket
source: HRS 235-51(a), 2025-and-later joint and surviving-spouse schedule floors
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: >-
              joint return and surviving spouse, taxable years beginning after
              December 31, 2024
            row_key: taxable income bracket
            column_key: excess-over floor
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0
      '1': 19200
      '2': 28800
      '3': 38400
      '4': 48000
      '5': 72000
      '6': 96000
      '7': 250000
      '8': 350000
      '9': 450000
      '10': 550000
      '11': 650000

hi_pit_pilot_schedule_a_rateus-hi/statute/235-51 (a) · parameter

HRS 235-51(a)-(c), shared 2025-and-later individual marginal rates

name: hi_pit_pilot_schedule_a_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: hi_pit_pilot_schedule_a_bracket
source: HRS 235-51(a)-(c), shared 2025-and-later individual marginal rates
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: >-
              individual schedules, taxable years beginning after December 31,
              2024
            row_key: taxable income bracket
            column_key: marginal rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0.014
      '1': 0.032
      '2': 0.055
      '3': 0.064
      '4': 0.068
      '5': 0.072
      '6': 0.076
      '7': 0.079
      '8': 0.0825
      '9': 0.09
      '10': 0.1
      '11': 0.11

hi_pit_pilot_schedule_b_baseus-hi/statute/235-51 (b) · parameter

HRS 235-51(b), 2025-and-later head-of-household cumulative base tax

name: hi_pit_pilot_schedule_b_base
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: hi_pit_pilot_schedule_b_bracket
source: HRS 235-51(b), 2025-and-later head-of-household cumulative base tax
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: head of household, taxable years beginning after December 31, 2024
            row_key: taxable income bracket
            column_key: base tax
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0
      '1': 202
      '2': 432
      '3': 828
      '4': 1289
      '5': 2513
      '6': 3809
      '7': 12587
      '8': 18512
      '9': 24699
      '10': 31449
      '11': 38949

hi_pit_pilot_schedule_b_bracketus-hi/statute/235-51 (b) · derived

HRS 235-51(b), head-of-household bracket selected from taxable income

name: hi_pit_pilot_schedule_b_bracket
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: HRS 235-51(b), head-of-household bracket selected from taxable income
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: >-
            There is hereby imposed on the taxable income of every head of a
            household a tax determined in accordance with the following table
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[1]: 0

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[2]:
      1

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[3]:
      2

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[4]:
      3

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[5]:
      4

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[6]:
      5

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[7]:
      6

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[8]:
      7

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[9]:
      8

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[10]:
      9

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[11]:
      10

      else: 11

hi_pit_pilot_schedule_b_floorus-hi/statute/235-51 (b) · parameter

HRS 235-51(b), 2025-and-later head-of-household schedule floors

name: hi_pit_pilot_schedule_b_floor
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: hi_pit_pilot_schedule_b_bracket
source: HRS 235-51(b), 2025-and-later head-of-household schedule floors
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: head of household, taxable years beginning after December 31, 2024
            row_key: taxable income bracket
            column_key: excess-over floor
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0
      '1': 14400
      '2': 21600
      '3': 28800
      '4': 36000
      '5': 54000
      '6': 72000
      '7': 187500
      '8': 262500
      '9': 337500
      '10': 412500
      '11': 487500

hi_pit_pilot_schedule_b_rateus-hi/statute/235-51 (b) · parameter

HRS 235-51(b), 2025-and-later head-of-household marginal rates

name: hi_pit_pilot_schedule_b_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: hi_pit_pilot_schedule_b_bracket
source: HRS 235-51(b), 2025-and-later head-of-household marginal rates
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: head of household, taxable years beginning after December 31, 2024
            row_key: taxable income bracket
            column_key: marginal rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0.014
      '1': 0.032
      '2': 0.055
      '3': 0.064
      '4': 0.068
      '5': 0.072
      '6': 0.076
      '7': 0.079
      '8': 0.0825
      '9': 0.09
      '10': 0.1
      '11': 0.11

hi_pit_pilot_schedule_c_baseus-hi/statute/235-51 (c) · parameter

HRS 235-51(c), 2025-and-later single and married-separate cumulative base tax

name: hi_pit_pilot_schedule_c_base
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: hi_pit_pilot_schedule_c_bracket
source: HRS 235-51(c), 2025-and-later single and married-separate cumulative base tax
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: >-
              single and married separate, taxable years beginning after
              December 31, 2024
            row_key: taxable income bracket
            column_key: base tax
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0
      '1': 134
      '2': 288
      '3': 552
      '4': 859
      '5': 1675
      '6': 2539
      '7': 8391
      '8': 12341
      '9': 16466
      '10': 20966
      '11': 25966

hi_pit_pilot_schedule_c_bracketus-hi/statute/235-51 (c) · derived

HRS 235-51(c), single and married-separate bracket selected from taxable income

name: hi_pit_pilot_schedule_c_bracket
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: >-
  HRS 235-51(c), single and married-separate bracket selected from taxable
  income
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: >-
            on the taxable income of every married individual who does not make
            a single return jointly
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[1]: 0

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[2]:
      1

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[3]:
      2

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[4]:
      3

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[5]:
      4

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[6]:
      5

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[7]:
      6

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[8]:
      7

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[9]:
      8

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[10]:
      9

      else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[11]:
      10

      else: 11

hi_pit_pilot_schedule_c_floorus-hi/statute/235-51 (c) · parameter

HRS 235-51(c), 2025-and-later single and married-separate schedule floors

name: hi_pit_pilot_schedule_c_floor
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: hi_pit_pilot_schedule_c_bracket
source: HRS 235-51(c), 2025-and-later single and married-separate schedule floors
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: >-
              single and married separate, taxable years beginning after
              December 31, 2024
            row_key: taxable income bracket
            column_key: excess-over floor
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0
      '1': 9600
      '2': 14400
      '3': 19200
      '4': 24000
      '5': 36000
      '6': 48000
      '7': 125000
      '8': 175000
      '9': 225000
      '10': 275000
      '11': 325000

hi_pit_pilot_schedule_c_rateus-hi/statute/235-51 (c) · parameter

HRS 235-51(c), 2025-and-later single and married-separate marginal rates

name: hi_pit_pilot_schedule_c_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: hi_pit_pilot_schedule_c_bracket
source: HRS 235-51(c), 2025-and-later single and married-separate marginal rates
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: >-
              single and married separate, taxable years beginning after
              December 31, 2024
            row_key: taxable income bracket
            column_key: marginal rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0.014
      '1': 0.032
      '2': 0.055
      '3': 0.064
      '4': 0.068
      '5': 0.072
      '6': 0.076
      '7': 0.079
      '8': 0.0825
      '9': 0.09
      '10': 0.1
      '11': 0.11

hi_pit_pilot_taxable_incomeus-hi/statute/235-51 (a) · derived

HRS 235-51(a)-(c), supplied completed-return Hawaii taxable income

name: hi_pit_pilot_taxable_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: HRS 235-51(a)-(c), supplied completed-return Hawaii taxable income
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: There is hereby imposed on the taxable income
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: max(0, hi_pit_pilot_state_taxable_income)

hi_pit_pilot_taxable_income_reduced_by_capital_gainus-hi/statute/235-51 (f) · derived

HRS 235-51(f)(1)(A) and Form N-11 worksheet line 11, taxable income reduced by completed line 10

name: hi_pit_pilot_taxable_income_reduced_by_capital_gain
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  HRS 235-51(f)(1)(A) and Form N-11 worksheet line 11, taxable income reduced by
  completed line 10
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-hi/form/individual-income-tax/2025/n-11-instructions/capital-gains-tax-worksheet
          excerpt: Line 1 minus line 10
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: hi_pit_pilot_taxable_income - hi_pit_pilot_capital_gains_worksheet_line_10

us-hi/policy/income_tax/resident_core_liability_pipeline

hi_pit_2026_alternative_schedule_a_rateus-hi/statute/235-51 (a) · parameter

HRS 235-51(a) and (f)(1), marginal rates for the alternative schedule A computation

name: hi_pit_2026_alternative_schedule_a_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: hi_pit_2026_alternative_schedule_a_bracket
source: >-
  HRS 235-51(a) and (f)(1), marginal rates for the alternative schedule A
  computation
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: >-
              joint return and surviving spouse, taxable years beginning after
              December 31, 2024
            row_key: taxable income bracket
            column_key: marginal rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0.014
      '1': 0.032
      '2': 0.055
      '3': 0.064
      '4': 0.068
      '5': 0.072
      '6': 0.076
      '7': 0.079
      '8': 0.0825
      '9': 0.09
      '10': 0.1
      '11': 0.11

hi_pit_2026_alternative_schedule_b_rateus-hi/statute/235-51 (b) · parameter

HRS 235-51(b) and (f)(1), marginal rates for the alternative schedule B computation

name: hi_pit_2026_alternative_schedule_b_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: hi_pit_2026_alternative_schedule_b_bracket
source: >-
  HRS 235-51(b) and (f)(1), marginal rates for the alternative schedule B
  computation
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: head of household, taxable years beginning after December 31, 2024
            row_key: taxable income bracket
            column_key: marginal rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0.014
      '1': 0.032
      '2': 0.055
      '3': 0.064
      '4': 0.068
      '5': 0.072
      '6': 0.076
      '7': 0.079
      '8': 0.0825
      '9': 0.09
      '10': 0.1
      '11': 0.11

hi_pit_2026_alternative_schedule_c_rateus-hi/statute/235-51 (c) · parameter

HRS 235-51(c) and (f)(1), marginal rates for the alternative schedule C computation

name: hi_pit_2026_alternative_schedule_c_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: hi_pit_2026_alternative_schedule_c_bracket
source: >-
  HRS 235-51(c) and (f)(1), marginal rates for the alternative schedule C
  computation
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: >-
              single and married separate, taxable years beginning after
              December 31, 2024
            row_key: taxable income bracket
            column_key: marginal rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0.014
      '1': 0.032
      '2': 0.055
      '3': 0.064
      '4': 0.068
      '5': 0.072
      '6': 0.076
      '7': 0.079
      '8': 0.0825
      '9': 0.09
      '10': 0.1
      '11': 0.11

hi_pit_2026_capital_gain_rateus-hi/statute/235-51 (f) · parameter

HRS 235-51(f)(2), alternative tax rate on taxable income above the paragraph (1) amount

name: hi_pit_2026_capital_gain_rate
kind: parameter
dtype: Rate
period: Year
source: >-
  HRS 235-51(f)(2), alternative tax rate on taxable income above the paragraph
  (1) amount
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: >-
            A tax of 7.25 per cent of the amount of taxable income in excess of
            the amount determined under paragraph (1).
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.0725'

hi_pit_2026_schedule_a_baseus-hi/statute/235-51 (a) · parameter

HRS 235-51(a), 2025-and-later joint and surviving-spouse cumulative base tax

name: hi_pit_2026_schedule_a_base
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: hi_pit_2026_schedule_a_bracket
source: HRS 235-51(a), 2025-and-later joint and surviving-spouse cumulative base tax
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: >-
              joint return and surviving spouse, taxable years beginning after
              December 31, 2024
            row_key: taxable income bracket
            column_key: base tax
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0
      '1': 269
      '2': 576
      '3': 1104
      '4': 1718
      '5': 3350
      '6': 5078
      '7': 16782
      '8': 24682
      '9': 32932
      '10': 41932
      '11': 51932

hi_pit_2026_schedule_a_floorus-hi/statute/235-51 (a) · parameter

HRS 235-51(a), 2025-and-later joint and surviving-spouse schedule floors

name: hi_pit_2026_schedule_a_floor
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: hi_pit_2026_schedule_a_bracket
source: HRS 235-51(a), 2025-and-later joint and surviving-spouse schedule floors
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: >-
              joint return and surviving spouse, taxable years beginning after
              December 31, 2024
            row_key: taxable income bracket
            column_key: excess-over floor
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0
      '1': 19200
      '2': 28800
      '3': 38400
      '4': 48000
      '5': 72000
      '6': 96000
      '7': 250000
      '8': 350000
      '9': 450000
      '10': 550000
      '11': 650000

hi_pit_2026_schedule_a_rateus-hi/statute/235-51 (a) · parameter

HRS 235-51(a)-(c), shared 2025-and-later individual marginal rates

name: hi_pit_2026_schedule_a_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: hi_pit_2026_schedule_a_bracket
source: HRS 235-51(a)-(c), shared 2025-and-later individual marginal rates
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: >-
              individual schedules, taxable years beginning after December 31,
              2024
            row_key: taxable income bracket
            column_key: marginal rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0.014
      '1': 0.032
      '2': 0.055
      '3': 0.064
      '4': 0.068
      '5': 0.072
      '6': 0.076
      '7': 0.079
      '8': 0.0825
      '9': 0.09
      '10': 0.1
      '11': 0.11

hi_pit_2026_schedule_b_baseus-hi/statute/235-51 (b) · parameter

HRS 235-51(b), 2025-and-later head-of-household cumulative base tax

name: hi_pit_2026_schedule_b_base
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: hi_pit_2026_schedule_b_bracket
source: HRS 235-51(b), 2025-and-later head-of-household cumulative base tax
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: head of household, taxable years beginning after December 31, 2024
            row_key: taxable income bracket
            column_key: base tax
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0
      '1': 202
      '2': 432
      '3': 828
      '4': 1289
      '5': 2513
      '6': 3809
      '7': 12587
      '8': 18512
      '9': 24699
      '10': 31449
      '11': 38949

hi_pit_2026_schedule_b_floorus-hi/statute/235-51 (b) · parameter

HRS 235-51(b), 2025-and-later head-of-household schedule floors

name: hi_pit_2026_schedule_b_floor
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: hi_pit_2026_schedule_b_bracket
source: HRS 235-51(b), 2025-and-later head-of-household schedule floors
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: head of household, taxable years beginning after December 31, 2024
            row_key: taxable income bracket
            column_key: excess-over floor
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0
      '1': 14400
      '2': 21600
      '3': 28800
      '4': 36000
      '5': 54000
      '6': 72000
      '7': 187500
      '8': 262500
      '9': 337500
      '10': 412500
      '11': 487500

hi_pit_2026_schedule_b_rateus-hi/statute/235-51 (b) · parameter

HRS 235-51(b), 2025-and-later head-of-household marginal rates

name: hi_pit_2026_schedule_b_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: hi_pit_2026_schedule_b_bracket
source: HRS 235-51(b), 2025-and-later head-of-household marginal rates
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: head of household, taxable years beginning after December 31, 2024
            row_key: taxable income bracket
            column_key: marginal rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0.014
      '1': 0.032
      '2': 0.055
      '3': 0.064
      '4': 0.068
      '5': 0.072
      '6': 0.076
      '7': 0.079
      '8': 0.0825
      '9': 0.09
      '10': 0.1
      '11': 0.11

hi_pit_2026_schedule_c_baseus-hi/statute/235-51 (c) · parameter

HRS 235-51(c), 2025-and-later single and married-separate cumulative base tax

name: hi_pit_2026_schedule_c_base
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: hi_pit_2026_schedule_c_bracket
source: HRS 235-51(c), 2025-and-later single and married-separate cumulative base tax
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: >-
              single and married separate, taxable years beginning after
              December 31, 2024
            row_key: taxable income bracket
            column_key: base tax
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0
      '1': 134
      '2': 288
      '3': 552
      '4': 859
      '5': 1675
      '6': 2539
      '7': 8391
      '8': 12341
      '9': 16466
      '10': 20966
      '11': 25966

hi_pit_2026_schedule_c_floorus-hi/statute/235-51 (c) · parameter

HRS 235-51(c), 2025-and-later single and married-separate schedule floors

name: hi_pit_2026_schedule_c_floor
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: hi_pit_2026_schedule_c_bracket
source: HRS 235-51(c), 2025-and-later single and married-separate schedule floors
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: >-
              single and married separate, taxable years beginning after
              December 31, 2024
            row_key: taxable income bracket
            column_key: excess-over floor
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0
      '1': 9600
      '2': 14400
      '3': 19200
      '4': 24000
      '5': 36000
      '6': 48000
      '7': 125000
      '8': 175000
      '9': 225000
      '10': 275000
      '11': 325000

hi_pit_2026_schedule_c_rateus-hi/statute/235-51 (c) · parameter

HRS 235-51(c), 2025-and-later single and married-separate marginal rates

name: hi_pit_2026_schedule_c_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: hi_pit_2026_schedule_c_bracket
source: HRS 235-51(c), 2025-and-later single and married-separate marginal rates
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-hi/statute/235-51
          table:
            header: >-
              single and married separate, taxable years beginning after
              December 31, 2024
            row_key: taxable income bracket
            column_key: marginal rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0.014
      '1': 0.032
      '2': 0.055
      '3': 0.064
      '4': 0.068
      '5': 0.072
      '6': 0.076
      '7': 0.079
      '8': 0.0825
      '9': 0.09
      '10': 0.1
      '11': 0.11

hi_pit_2026_alternative_regular_taxus-hi/statute/235-51 (f) · derived

HRS 235-51(f)(1), regular schedule tax on the paragraph (1) amount

name: hi_pit_2026_alternative_regular_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: HRS 235-51(f)(1), regular schedule tax on the paragraph (1) amount
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: >-
            The tax computed at the rates and in the same manner as if this
            subsection had not been enacted
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if hi_pit_2026_filing_status_joint_or_surviving_spouse:
        hi_pit_2026_schedule_a_base[hi_pit_2026_alternative_schedule_a_bracket]
        + hi_pit_2026_alternative_schedule_a_rate[hi_pit_2026_alternative_schedule_a_bracket]
        * max(0, hi_pit_2026_alternative_schedule_taxable_income - hi_pit_2026_schedule_a_floor[hi_pit_2026_alternative_schedule_a_bracket])
      else: if hi_pit_2026_filing_status_head_of_household:
        hi_pit_2026_schedule_b_base[hi_pit_2026_alternative_schedule_b_bracket]
        + hi_pit_2026_alternative_schedule_b_rate[hi_pit_2026_alternative_schedule_b_bracket]
        * max(0, hi_pit_2026_alternative_schedule_taxable_income - hi_pit_2026_schedule_b_floor[hi_pit_2026_alternative_schedule_b_bracket])
      else:
        hi_pit_2026_schedule_c_base[hi_pit_2026_alternative_schedule_c_bracket]
        + hi_pit_2026_alternative_schedule_c_rate[hi_pit_2026_alternative_schedule_c_bracket]
        * max(0, hi_pit_2026_alternative_schedule_taxable_income - hi_pit_2026_schedule_c_floor[hi_pit_2026_alternative_schedule_c_bracket])

hi_pit_2026_alternative_schedule_a_bracketus-hi/statute/235-51 (a) · derived

HRS 235-51(a) and (f)(1), schedule A bracket for the alternative-tax paragraph (1) amount

name: hi_pit_2026_alternative_schedule_a_bracket
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: >-
  HRS 235-51(a) and (f)(1), schedule A bracket for the alternative-tax paragraph
  (1) amount
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: >-
            The tax computed at the rates and in the same manner as if this
            subsection had not been enacted
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_a_floor[1]: 0

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_a_floor[2]: 1

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_a_floor[3]: 2

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_a_floor[4]: 3

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_a_floor[5]: 4

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_a_floor[6]: 5

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_a_floor[7]: 6

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_a_floor[8]: 7

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_a_floor[9]: 8

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_a_floor[10]: 9

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_a_floor[11]: 10

      else: 11

hi_pit_2026_alternative_schedule_b_bracketus-hi/statute/235-51 (b) · derived

HRS 235-51(b) and (f)(1), schedule B bracket for the alternative-tax paragraph (1) amount

name: hi_pit_2026_alternative_schedule_b_bracket
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: >-
  HRS 235-51(b) and (f)(1), schedule B bracket for the alternative-tax paragraph
  (1) amount
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: >-
            The tax computed at the rates and in the same manner as if this
            subsection had not been enacted
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_b_floor[1]: 0

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_b_floor[2]: 1

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_b_floor[3]: 2

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_b_floor[4]: 3

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_b_floor[5]: 4

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_b_floor[6]: 5

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_b_floor[7]: 6

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_b_floor[8]: 7

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_b_floor[9]: 8

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_b_floor[10]: 9

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_b_floor[11]: 10

      else: 11

hi_pit_2026_alternative_schedule_c_bracketus-hi/statute/235-51 (c) · derived

HRS 235-51(c) and (f)(1), schedule C bracket for the alternative-tax paragraph (1) amount

name: hi_pit_2026_alternative_schedule_c_bracket
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: >-
  HRS 235-51(c) and (f)(1), schedule C bracket for the alternative-tax paragraph
  (1) amount
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: >-
            The tax computed at the rates and in the same manner as if this
            subsection had not been enacted
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_c_floor[1]: 0

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_c_floor[2]: 1

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_c_floor[3]: 2

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_c_floor[4]: 3

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_c_floor[5]: 4

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_c_floor[6]: 5

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_c_floor[7]: 6

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_c_floor[8]: 7

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_c_floor[9]: 8

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_c_floor[10]: 9

      else: if hi_pit_2026_alternative_schedule_taxable_income <=
      hi_pit_2026_schedule_c_floor[11]: 10

      else: 11

hi_pit_2026_alternative_schedule_taxable_incomeus-hi/statute/235-51 (f) · derived

HRS 235-51(f)(1), greater of the paragraph (A) and (B) amounts

name: hi_pit_2026_alternative_schedule_taxable_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: HRS 235-51(f)(1), greater of the paragraph (A) and (B) amounts
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: on the greater of
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      max(0, max(hi_pit_2026_taxable_income_reduced_by_capital_gain,
      hi_pit_2026_income_taxed_below_capital_gain_rate))

hi_pit_2026_alternative_tax_on_capital_gainsus-hi/statute/235-51 (f) · derived

HRS 235-51(f), regular tax on paragraph (1) amount plus 7.25 percent of the excess

name: hi_pit_2026_alternative_tax_on_capital_gains
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  HRS 235-51(f), regular tax on paragraph (1) amount plus 7.25 percent of the
  excess
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: then the tax imposed by this section shall not exceed the sum of
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: >-
            A tax of 7.25 per cent of the amount of taxable income in excess of
            the amount determined under paragraph (1).
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      hi_pit_2026_alternative_regular_tax

      + hi_pit_2026_capital_gain_rate

      * max(0, hi_pit_2026_taxable_income -
      hi_pit_2026_alternative_schedule_taxable_income)

hi_pit_2026_income_tax_liabilityus-hi/statute/235-51 · derived

HRS 235-51, regular individual tax limited by subsection (f) when applicable

name: hi_pit_2026_income_tax_liability
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: HRS 235-51, regular individual tax limited by subsection (f) when applicable
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: the tax imposed by this section shall not exceed the sum of
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if hi_pit_2026_capital_gain_alternative_eligible:
        min(hi_pit_2026_regular_schedule_tax, hi_pit_2026_alternative_tax_on_capital_gains)
      else:
        hi_pit_2026_regular_schedule_tax

hi_pit_2026_income_taxed_below_capital_gain_rateus-hi/statute/235-51 (f) · derived

HRS 235-51(f)(1)(B), taxable income taxed below 7.25 percent under the applicable schedule

name: hi_pit_2026_income_taxed_below_capital_gain_rate
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  HRS 235-51(f)(1)(B), taxable income taxed below 7.25 percent under the
  applicable schedule
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: The amount of taxable income taxed at a rate below 7.25 per cent
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if hi_pit_2026_filing_status_joint_or_surviving_spouse:
        min(hi_pit_2026_taxable_income, hi_pit_2026_schedule_a_floor[6])
      else: if hi_pit_2026_filing_status_head_of_household:
        min(hi_pit_2026_taxable_income, hi_pit_2026_schedule_b_floor[6])
      else:
        min(hi_pit_2026_taxable_income, hi_pit_2026_schedule_c_floor[6])

hi_pit_2026_profile_candidate_taxable_incomeus-hi/statute/235-51 · derived

HRS 235-2.4, 235-51, and 235-54, resident taxable-income candidate

name: hi_pit_2026_profile_candidate_taxable_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: HRS 235-2.4, 235-51, and 235-54, resident taxable-income candidate
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: taxable income
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      max(0, hi_pit_2026_profile_candidate_adjusted_gross_income -
      hi_pit_2026_standard_deduction - hi_pit_2026_personal_exemption_deduction)

hi_pit_2026_regular_schedule_taxus-hi/statute/235-51 (a) · derived

HRS 235-51(a)-(c), regular tax under the applicable 2026 filing-status schedule

name: hi_pit_2026_regular_schedule_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  HRS 235-51(a)-(c), regular tax under the applicable 2026 filing-status
  schedule
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: tax determined in accordance with the following table
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if hi_pit_2026_filing_status_joint_or_surviving_spouse:
        hi_pit_2026_schedule_a_base[hi_pit_2026_schedule_a_bracket]
        + hi_pit_2026_schedule_a_rate[hi_pit_2026_schedule_a_bracket]
        * max(0, hi_pit_2026_taxable_income - hi_pit_2026_schedule_a_floor[hi_pit_2026_schedule_a_bracket])
      else: if hi_pit_2026_filing_status_head_of_household:
        hi_pit_2026_schedule_b_base[hi_pit_2026_schedule_b_bracket]
        + hi_pit_2026_schedule_b_rate[hi_pit_2026_schedule_b_bracket]
        * max(0, hi_pit_2026_taxable_income - hi_pit_2026_schedule_b_floor[hi_pit_2026_schedule_b_bracket])
      else:
        hi_pit_2026_schedule_c_base[hi_pit_2026_schedule_c_bracket]
        + hi_pit_2026_schedule_c_rate[hi_pit_2026_schedule_c_bracket]
        * max(0, hi_pit_2026_taxable_income - hi_pit_2026_schedule_c_floor[hi_pit_2026_schedule_c_bracket])

hi_pit_2026_schedule_a_bracketus-hi/statute/235-51 (a) · derived

HRS 235-51(a), joint and surviving-spouse bracket selected from taxable income

name: hi_pit_2026_schedule_a_bracket
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: HRS 235-51(a), joint and surviving-spouse bracket selected from taxable income
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: >-
            In the case of any taxable year beginning after December 31, 2024:
            If the taxable income is: The tax shall be:
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[1]: 0

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[2]: 1

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[3]: 2

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[4]: 3

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[5]: 4

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[6]: 5

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[7]: 6

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[8]: 7

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[9]: 8

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[10]: 9

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[11]:
      10

      else: 11

hi_pit_2026_schedule_b_bracketus-hi/statute/235-51 (b) · derived

HRS 235-51(b), head-of-household bracket selected from taxable income

name: hi_pit_2026_schedule_b_bracket
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: HRS 235-51(b), head-of-household bracket selected from taxable income
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: >-
            There is hereby imposed on the taxable income of every head of a
            household a tax determined in accordance with the following table
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[1]: 0

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[2]: 1

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[3]: 2

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[4]: 3

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[5]: 4

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[6]: 5

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[7]: 6

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[8]: 7

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[9]: 8

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[10]: 9

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[11]:
      10

      else: 11

hi_pit_2026_schedule_c_bracketus-hi/statute/235-51 (c) · derived

HRS 235-51(c), single and married-separate bracket selected from taxable income

name: hi_pit_2026_schedule_c_bracket
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: >-
  HRS 235-51(c), single and married-separate bracket selected from taxable
  income
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: >-
            on the taxable income of every married individual who does not make
            a single return jointly
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[1]: 0

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[2]: 1

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[3]: 2

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[4]: 3

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[5]: 4

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[6]: 5

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[7]: 6

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[8]: 7

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[9]: 8

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[10]: 9

      else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[11]:
      10

      else: 11

hi_pit_2026_supported_profile_tax_before_creditsus-hi/statute/235-51 · derived

Public supported-profile regular or capital-gain-limited tax

name: hi_pit_2026_supported_profile_tax_before_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Public supported-profile regular or capital-gain-limited tax
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: the tax imposed by this section shall not exceed
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if hi_pit_2026_supported_profile_applies
      and not hi_pit_2026_tax_table_source_hold_applies:
        hi_pit_2026_income_tax_liability
      else:
        0

hi_pit_2026_supported_profile_taxable_incomeus-hi/statute/235-51 · derived

Public supported-profile Hawaii taxable income

name: hi_pit_2026_supported_profile_taxable_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Public supported-profile Hawaii taxable income
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: taxable income
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if hi_pit_2026_supported_profile_applies:
        max(0, hi_pit_2026_profile_candidate_taxable_income)
      else:
        0

hi_pit_2026_taxable_incomeus-hi/statute/235-51 (a) · derived

HRS 235-51(a)-(c), profile-computed Hawaii taxable income

name: hi_pit_2026_taxable_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: HRS 235-51(a)-(c), profile-computed Hawaii taxable income
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: There is hereby imposed on the taxable income
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: max(0, hi_pit_2026_profile_candidate_taxable_income)

hi_pit_2026_filing_status_is_validus-hi/statute/235-51 (a) · derived

HRS 235-51(a)-(c), mutually exclusive individual filing classes

name: hi_pit_2026_filing_status_is_valid
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: HRS 235-51(a)-(c), mutually exclusive individual filing classes
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: joint return
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: head of a household
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-hi/statute/235-51
          excerpt: unmarried individual
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      (
        hi_pit_2026_filing_status_joint_or_surviving_spouse
        or hi_pit_2026_filing_status_head_of_household
        or hi_pit_2026_filing_status_single
        or hi_pit_2026_is_married_filing_separately
      )
      and not (
        hi_pit_2026_filing_status_joint_or_surviving_spouse
        and hi_pit_2026_filing_status_head_of_household
      )
      and not (
        hi_pit_2026_filing_status_joint_or_surviving_spouse
        and hi_pit_2026_filing_status_single
      )
      and not (
        hi_pit_2026_filing_status_head_of_household
        and hi_pit_2026_filing_status_single
      )
      and not (
        hi_pit_2026_filing_status_joint_or_surviving_spouse
        and hi_pit_2026_is_married_filing_separately
      )
      and not (
        hi_pit_2026_filing_status_head_of_household
        and hi_pit_2026_is_married_filing_separately
      )
      and not (
        hi_pit_2026_filing_status_single
        and hi_pit_2026_is_married_filing_separately
      )
      and (
        not hi_pit_2026_is_surviving_spouse
        or hi_pit_2026_filing_status_joint_or_surviving_spouse
      )

▸rulespec code

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Rules

hi_pit_pilot_alternative_regular_tax

Derived(f) in text ↖

source: HRS 235-51(f)(1), regular schedule tax on the paragraph (1) amount

- name: hi_pit_pilot_alternative_regular_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: HRS 235-51(f)(1), regular schedule tax on the paragraph (1) amount
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: >-
              The tax computed at the rates and in the same manner as if this subsection had not
              been enacted
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if hi_pit_pilot_filing_status_joint_or_surviving_spouse:
          hi_pit_pilot_schedule_a_base[hi_pit_pilot_alternative_schedule_a_bracket]
          + hi_pit_pilot_alternative_schedule_a_rate[hi_pit_pilot_alternative_schedule_a_bracket]
          * max(0, hi_pit_pilot_alternative_schedule_taxable_income - hi_pit_pilot_schedule_a_floor[hi_pit_pilot_alternative_schedule_a_bracket])
        else: if hi_pit_pilot_filing_status_head_of_household:
          hi_pit_pilot_schedule_b_base[hi_pit_pilot_alternative_schedule_b_bracket]
          + hi_pit_pilot_alternative_schedule_b_rate[hi_pit_pilot_alternative_schedule_b_bracket]
          * max(0, hi_pit_pilot_alternative_schedule_taxable_income - hi_pit_pilot_schedule_b_floor[hi_pit_pilot_alternative_schedule_b_bracket])
        else:
          hi_pit_pilot_schedule_c_base[hi_pit_pilot_alternative_schedule_c_bracket]
          + hi_pit_pilot_alternative_schedule_c_rate[hi_pit_pilot_alternative_schedule_c_bracket]
          * max(0, hi_pit_pilot_alternative_schedule_taxable_income - hi_pit_pilot_schedule_c_floor[hi_pit_pilot_alternative_schedule_c_bracket])

hi_pit_pilot_alternative_schedule_a_bracket

Derived(a) in text ↖

source: HRS 235-51(a) and (f)(1), schedule A bracket for the alternative-tax paragraph (1) amount

- name: hi_pit_pilot_alternative_schedule_a_bracket
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: HRS 235-51(a) and (f)(1), schedule A bracket for the alternative-tax paragraph (1) amount
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: >-
              The tax computed at the rates and in the same manner as if this subsection had not
              been enacted
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        if hi_pit_pilot_alternative_schedule_taxable_income <= hi_pit_pilot_schedule_a_floor[1]: 0

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_a_floor[2]: 1

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_a_floor[3]: 2

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_a_floor[4]: 3

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_a_floor[5]: 4

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_a_floor[6]: 5

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_a_floor[7]: 6

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_a_floor[8]: 7

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_a_floor[9]: 8

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_a_floor[10]: 9

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_a_floor[11]: 10

        else: 11

hi_pit_pilot_alternative_schedule_a_rate

Parameter(a) in text ↖

source: HRS 235-51(a) and (f)(1), marginal rates for the alternative schedule A computation

- name: hi_pit_pilot_alternative_schedule_a_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: hi_pit_pilot_alternative_schedule_a_bracket
  source: HRS 235-51(a) and (f)(1), marginal rates for the alternative schedule A computation
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: joint return and surviving spouse, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: marginal rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0.014
        '1': 0.032
        '2': 0.055
        '3': 0.064
        '4': 0.068
        '5': 0.072
        '6': 0.076
        '7': 0.079
        '8': 0.0825
        '9': 0.09
        '10': 0.1
        '11': 0.11

hi_pit_pilot_alternative_schedule_b_bracket

Derived(b) in text ↖

source: HRS 235-51(b) and (f)(1), schedule B bracket for the alternative-tax paragraph (1) amount

- name: hi_pit_pilot_alternative_schedule_b_bracket
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: HRS 235-51(b) and (f)(1), schedule B bracket for the alternative-tax paragraph (1) amount
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: >-
              The tax computed at the rates and in the same manner as if this subsection had not
              been enacted
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        if hi_pit_pilot_alternative_schedule_taxable_income <= hi_pit_pilot_schedule_b_floor[1]: 0

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_b_floor[2]: 1

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_b_floor[3]: 2

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_b_floor[4]: 3

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_b_floor[5]: 4

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_b_floor[6]: 5

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_b_floor[7]: 6

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_b_floor[8]: 7

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_b_floor[9]: 8

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_b_floor[10]: 9

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_b_floor[11]: 10

        else: 11

hi_pit_pilot_alternative_schedule_b_rate

Parameter(b) in text ↖

source: HRS 235-51(b) and (f)(1), marginal rates for the alternative schedule B computation

- name: hi_pit_pilot_alternative_schedule_b_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: hi_pit_pilot_alternative_schedule_b_bracket
  source: HRS 235-51(b) and (f)(1), marginal rates for the alternative schedule B computation
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: head of household, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: marginal rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0.014
        '1': 0.032
        '2': 0.055
        '3': 0.064
        '4': 0.068
        '5': 0.072
        '6': 0.076
        '7': 0.079
        '8': 0.0825
        '9': 0.09
        '10': 0.1
        '11': 0.11

hi_pit_pilot_alternative_schedule_c_bracket

Derived(c) in text ↖

source: HRS 235-51(c) and (f)(1), schedule C bracket for the alternative-tax paragraph (1) amount

- name: hi_pit_pilot_alternative_schedule_c_bracket
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: HRS 235-51(c) and (f)(1), schedule C bracket for the alternative-tax paragraph (1) amount
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: >-
              The tax computed at the rates and in the same manner as if this subsection had not
              been enacted
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        if hi_pit_pilot_alternative_schedule_taxable_income <= hi_pit_pilot_schedule_c_floor[1]: 0

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_c_floor[2]: 1

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_c_floor[3]: 2

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_c_floor[4]: 3

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_c_floor[5]: 4

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_c_floor[6]: 5

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_c_floor[7]: 6

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_c_floor[8]: 7

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_c_floor[9]: 8

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_c_floor[10]: 9

        else: if hi_pit_pilot_alternative_schedule_taxable_income <=
        hi_pit_pilot_schedule_c_floor[11]: 10

        else: 11

hi_pit_pilot_alternative_schedule_c_rate

Parameter(c) in text ↖

source: HRS 235-51(c) and (f)(1), marginal rates for the alternative schedule C computation

- name: hi_pit_pilot_alternative_schedule_c_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: hi_pit_pilot_alternative_schedule_c_bracket
  source: HRS 235-51(c) and (f)(1), marginal rates for the alternative schedule C computation
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: single and married separate, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: marginal rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0.014
        '1': 0.032
        '2': 0.055
        '3': 0.064
        '4': 0.068
        '5': 0.072
        '6': 0.076
        '7': 0.079
        '8': 0.0825
        '9': 0.09
        '10': 0.1
        '11': 0.11

hi_pit_pilot_alternative_schedule_taxable_income

Derived(f) in text ↖

source: HRS 235-51(f)(1), greater of the paragraph (A) and (B) amounts

- name: hi_pit_pilot_alternative_schedule_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: HRS 235-51(f)(1), greater of the paragraph (A) and (B) amounts
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: on the greater of
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        max(0, max(hi_pit_pilot_taxable_income_reduced_by_capital_gain,
        hi_pit_pilot_income_taxed_below_capital_gain_rate))

hi_pit_pilot_alternative_tax_on_capital_gains

Derived(f) in text ↖

source: HRS 235-51(f), regular tax on paragraph (1) amount plus 7.25 percent of the excess

- name: hi_pit_pilot_alternative_tax_on_capital_gains
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: HRS 235-51(f), regular tax on paragraph (1) amount plus 7.25 percent of the excess
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: then the tax imposed by this section shall not exceed the sum of
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: >-
              A tax of 7.25 per cent of the amount of taxable income in excess of the amount
              determined under paragraph (1).
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        hi_pit_pilot_alternative_regular_tax
        + hi_pit_pilot_capital_gain_rate
        * max(0, hi_pit_pilot_taxable_income - hi_pit_pilot_alternative_schedule_taxable_income)

hi_pit_pilot_capital_gain_alternative_eligible

Derived

source: Form N-11 capital-gains worksheet line 10, positive completed worksheet amount

- name: hi_pit_pilot_capital_gain_alternative_eligible
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Form N-11 capital-gains worksheet line 10, positive completed worksheet amount
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-hi/form/individual-income-tax/2025/n-11-instructions/capital-gains-tax-worksheet
            excerpt: >-
              Line 8 minus line 9 (If this amount is zero or less, stop here; you cannot use this
              worksheet to figure your tax.)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: hi_pit_pilot_capital_gains_worksheet_line_10 > 0

hi_pit_pilot_capital_gain_rate

Parameter(f) in text ↖

source: HRS 235-51(f)(2), alternative tax rate on taxable income above the paragraph (1) amount

- name: hi_pit_pilot_capital_gain_rate
  kind: parameter
  dtype: Rate
  period: Year
  source: HRS 235-51(f)(2), alternative tax rate on taxable income above the paragraph (1) amount
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: >-
              A tax of 7.25 per cent of the amount of taxable income in excess of the amount
              determined under paragraph (1).
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.0725'

hi_pit_pilot_income_tax_liability

Derived

source: HRS 235-51, regular individual tax limited by subsection (f) when applicable

- name: hi_pit_pilot_income_tax_liability
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: HRS 235-51, regular individual tax limited by subsection (f) when applicable
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: the tax imposed by this section shall not exceed the sum of
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if hi_pit_pilot_capital_gain_alternative_eligible:
          min(hi_pit_pilot_regular_schedule_tax, hi_pit_pilot_alternative_tax_on_capital_gains)
        else:
          hi_pit_pilot_regular_schedule_tax

hi_pit_pilot_income_taxed_below_capital_gain_rate

Derived(f) in text ↖

source: HRS 235-51(f)(1)(B), taxable income taxed below 7.25 percent under the applicable schedule

- name: hi_pit_pilot_income_taxed_below_capital_gain_rate
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: HRS 235-51(f)(1)(B), taxable income taxed below 7.25 percent under the applicable schedule
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: The amount of taxable income taxed at a rate below 7.25 per cent
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if hi_pit_pilot_filing_status_joint_or_surviving_spouse:
          min(hi_pit_pilot_taxable_income, hi_pit_pilot_schedule_a_floor[6])
        else: if hi_pit_pilot_filing_status_head_of_household:
          min(hi_pit_pilot_taxable_income, hi_pit_pilot_schedule_b_floor[6])
        else:
          min(hi_pit_pilot_taxable_income, hi_pit_pilot_schedule_c_floor[6])

hi_pit_pilot_regular_schedule_tax

Derived(a) in text ↖

source: HRS 235-51(a)-(c), regular tax under the applicable 2026 filing-status schedule

- name: hi_pit_pilot_regular_schedule_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: HRS 235-51(a)-(c), regular tax under the applicable 2026 filing-status schedule
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: tax determined in accordance with the following table
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if hi_pit_pilot_filing_status_joint_or_surviving_spouse:
          hi_pit_pilot_schedule_a_base[hi_pit_pilot_schedule_a_bracket]
          + hi_pit_pilot_schedule_a_rate[hi_pit_pilot_schedule_a_bracket]
          * max(0, hi_pit_pilot_taxable_income - hi_pit_pilot_schedule_a_floor[hi_pit_pilot_schedule_a_bracket])
        else: if hi_pit_pilot_filing_status_head_of_household:
          hi_pit_pilot_schedule_b_base[hi_pit_pilot_schedule_b_bracket]
          + hi_pit_pilot_schedule_b_rate[hi_pit_pilot_schedule_b_bracket]
          * max(0, hi_pit_pilot_taxable_income - hi_pit_pilot_schedule_b_floor[hi_pit_pilot_schedule_b_bracket])
        else:
          hi_pit_pilot_schedule_c_base[hi_pit_pilot_schedule_c_bracket]
          + hi_pit_pilot_schedule_c_rate[hi_pit_pilot_schedule_c_bracket]
          * max(0, hi_pit_pilot_taxable_income - hi_pit_pilot_schedule_c_floor[hi_pit_pilot_schedule_c_bracket])

hi_pit_pilot_schedule_a_base

Parameter(a) in text ↖

source: HRS 235-51(a), 2025-and-later joint and surviving-spouse cumulative base tax

- name: hi_pit_pilot_schedule_a_base
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: hi_pit_pilot_schedule_a_bracket
  source: HRS 235-51(a), 2025-and-later joint and surviving-spouse cumulative base tax
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: joint return and surviving spouse, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: base tax
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0
        '1': 269
        '2': 576
        '3': 1104
        '4': 1718
        '5': 3350
        '6': 5078
        '7': 16782
        '8': 24682
        '9': 32932
        '10': 41932
        '11': 51932

hi_pit_pilot_schedule_a_bracket

Derived(a) in text ↖

source: HRS 235-51(a), joint and surviving-spouse bracket selected from taxable income

- name: hi_pit_pilot_schedule_a_bracket
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: HRS 235-51(a), joint and surviving-spouse bracket selected from taxable income
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: >-
              In the case of any taxable year beginning after December 31, 2024: If the taxable
              income is: The tax shall be:
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[1]: 0
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[2]: 1
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[3]: 2
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[4]: 3
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[5]: 4
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[6]: 5
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[7]: 6
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[8]: 7
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[9]: 8
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[10]: 9
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_a_floor[11]: 10
        else: 11

hi_pit_pilot_schedule_a_floor

Parameter(a) in text ↖

source: HRS 235-51(a), 2025-and-later joint and surviving-spouse schedule floors

- name: hi_pit_pilot_schedule_a_floor
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: hi_pit_pilot_schedule_a_bracket
  source: HRS 235-51(a), 2025-and-later joint and surviving-spouse schedule floors
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: joint return and surviving spouse, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: excess-over floor
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0
        '1': 19200
        '2': 28800
        '3': 38400
        '4': 48000
        '5': 72000
        '6': 96000
        '7': 250000
        '8': 350000
        '9': 450000
        '10': 550000
        '11': 650000

hi_pit_pilot_schedule_a_rate

Parameter(a) in text ↖

source: HRS 235-51(a)-(c), shared 2025-and-later individual marginal rates

- name: hi_pit_pilot_schedule_a_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: hi_pit_pilot_schedule_a_bracket
  source: HRS 235-51(a)-(c), shared 2025-and-later individual marginal rates
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: individual schedules, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: marginal rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0.014
        '1': 0.032
        '2': 0.055
        '3': 0.064
        '4': 0.068
        '5': 0.072
        '6': 0.076
        '7': 0.079
        '8': 0.0825
        '9': 0.09
        '10': 0.1
        '11': 0.11

hi_pit_pilot_schedule_b_base

Parameter(b) in text ↖

source: HRS 235-51(b), 2025-and-later head-of-household cumulative base tax

- name: hi_pit_pilot_schedule_b_base
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: hi_pit_pilot_schedule_b_bracket
  source: HRS 235-51(b), 2025-and-later head-of-household cumulative base tax
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: head of household, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: base tax
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0
        '1': 202
        '2': 432
        '3': 828
        '4': 1289
        '5': 2513
        '6': 3809
        '7': 12587
        '8': 18512
        '9': 24699
        '10': 31449
        '11': 38949

hi_pit_pilot_schedule_b_bracket

Derived(b) in text ↖

source: HRS 235-51(b), head-of-household bracket selected from taxable income

- name: hi_pit_pilot_schedule_b_bracket
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: HRS 235-51(b), head-of-household bracket selected from taxable income
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: >-
              There is hereby imposed on the taxable income of every head of a household a tax
              determined in accordance with the following table
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[1]: 0
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[2]: 1
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[3]: 2
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[4]: 3
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[5]: 4
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[6]: 5
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[7]: 6
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[8]: 7
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[9]: 8
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[10]: 9
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_b_floor[11]: 10
        else: 11

hi_pit_pilot_schedule_b_floor

Parameter(b) in text ↖

source: HRS 235-51(b), 2025-and-later head-of-household schedule floors

- name: hi_pit_pilot_schedule_b_floor
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: hi_pit_pilot_schedule_b_bracket
  source: HRS 235-51(b), 2025-and-later head-of-household schedule floors
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: head of household, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: excess-over floor
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0
        '1': 14400
        '2': 21600
        '3': 28800
        '4': 36000
        '5': 54000
        '6': 72000
        '7': 187500
        '8': 262500
        '9': 337500
        '10': 412500
        '11': 487500

hi_pit_pilot_schedule_b_rate

Parameter(b) in text ↖

source: HRS 235-51(b), 2025-and-later head-of-household marginal rates

- name: hi_pit_pilot_schedule_b_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: hi_pit_pilot_schedule_b_bracket
  source: HRS 235-51(b), 2025-and-later head-of-household marginal rates
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: head of household, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: marginal rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0.014
        '1': 0.032
        '2': 0.055
        '3': 0.064
        '4': 0.068
        '5': 0.072
        '6': 0.076
        '7': 0.079
        '8': 0.0825
        '9': 0.09
        '10': 0.1
        '11': 0.11

hi_pit_pilot_schedule_c_base

Parameter(c) in text ↖

source: HRS 235-51(c), 2025-and-later single and married-separate cumulative base tax

- name: hi_pit_pilot_schedule_c_base
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: hi_pit_pilot_schedule_c_bracket
  source: HRS 235-51(c), 2025-and-later single and married-separate cumulative base tax
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: single and married separate, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: base tax
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0
        '1': 134
        '2': 288
        '3': 552
        '4': 859
        '5': 1675
        '6': 2539
        '7': 8391
        '8': 12341
        '9': 16466
        '10': 20966
        '11': 25966

hi_pit_pilot_schedule_c_bracket

Derived(c) in text ↖

source: HRS 235-51(c), single and married-separate bracket selected from taxable income

- name: hi_pit_pilot_schedule_c_bracket
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: HRS 235-51(c), single and married-separate bracket selected from taxable income
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: >-
              on the taxable income of every married individual who does not make a single return
              jointly
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[1]: 0
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[2]: 1
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[3]: 2
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[4]: 3
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[5]: 4
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[6]: 5
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[7]: 6
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[8]: 7
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[9]: 8
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[10]: 9
        else: if hi_pit_pilot_taxable_income <= hi_pit_pilot_schedule_c_floor[11]: 10
        else: 11

hi_pit_pilot_schedule_c_floor

Parameter(c) in text ↖

source: HRS 235-51(c), 2025-and-later single and married-separate schedule floors

- name: hi_pit_pilot_schedule_c_floor
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: hi_pit_pilot_schedule_c_bracket
  source: HRS 235-51(c), 2025-and-later single and married-separate schedule floors
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: single and married separate, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: excess-over floor
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0
        '1': 9600
        '2': 14400
        '3': 19200
        '4': 24000
        '5': 36000
        '6': 48000
        '7': 125000
        '8': 175000
        '9': 225000
        '10': 275000
        '11': 325000

hi_pit_pilot_schedule_c_rate

Parameter(c) in text ↖

source: HRS 235-51(c), 2025-and-later single and married-separate marginal rates

- name: hi_pit_pilot_schedule_c_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: hi_pit_pilot_schedule_c_bracket
  source: HRS 235-51(c), 2025-and-later single and married-separate marginal rates
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: single and married separate, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: marginal rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0.014
        '1': 0.032
        '2': 0.055
        '3': 0.064
        '4': 0.068
        '5': 0.072
        '6': 0.076
        '7': 0.079
        '8': 0.0825
        '9': 0.09
        '10': 0.1
        '11': 0.11

hi_pit_pilot_taxable_income

Derived(a) in text ↖

source: HRS 235-51(a)-(c), supplied completed-return Hawaii taxable income

- name: hi_pit_pilot_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: HRS 235-51(a)-(c), supplied completed-return Hawaii taxable income
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: There is hereby imposed on the taxable income
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: max(0, hi_pit_pilot_state_taxable_income)

hi_pit_pilot_taxable_income_reduced_by_capital_gain

Derived(f) in text ↖

source: HRS 235-51(f)(1)(A) and Form N-11 worksheet line 11, taxable income reduced by completed line 10

- name: hi_pit_pilot_taxable_income_reduced_by_capital_gain
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: HRS 235-51(f)(1)(A) and Form N-11 worksheet line 11, taxable income reduced by completed line 10
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/form/individual-income-tax/2025/n-11-instructions/capital-gains-tax-worksheet
            excerpt: Line 1 minus line 10
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: hi_pit_pilot_taxable_income - hi_pit_pilot_capital_gains_worksheet_line_10

hi_pit_2026_alternative_schedule_a_rate

Parameter(a) in text ↖

source: HRS 235-51(a) and (f)(1), marginal rates for the alternative schedule A computation

- name: hi_pit_2026_alternative_schedule_a_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: hi_pit_2026_alternative_schedule_a_bracket
  source: HRS 235-51(a) and (f)(1), marginal rates for the alternative schedule A computation
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: joint return and surviving spouse, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: marginal rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0.014
        '1': 0.032
        '2': 0.055
        '3': 0.064
        '4': 0.068
        '5': 0.072
        '6': 0.076
        '7': 0.079
        '8': 0.0825
        '9': 0.09
        '10': 0.1
        '11': 0.11

hi_pit_2026_alternative_schedule_b_rate

Parameter(b) in text ↖

source: HRS 235-51(b) and (f)(1), marginal rates for the alternative schedule B computation

- name: hi_pit_2026_alternative_schedule_b_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: hi_pit_2026_alternative_schedule_b_bracket
  source: HRS 235-51(b) and (f)(1), marginal rates for the alternative schedule B computation
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: head of household, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: marginal rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0.014
        '1': 0.032
        '2': 0.055
        '3': 0.064
        '4': 0.068
        '5': 0.072
        '6': 0.076
        '7': 0.079
        '8': 0.0825
        '9': 0.09
        '10': 0.1
        '11': 0.11

hi_pit_2026_alternative_schedule_c_rate

Parameter(c) in text ↖

source: HRS 235-51(c) and (f)(1), marginal rates for the alternative schedule C computation

- name: hi_pit_2026_alternative_schedule_c_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: hi_pit_2026_alternative_schedule_c_bracket
  source: HRS 235-51(c) and (f)(1), marginal rates for the alternative schedule C computation
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: single and married separate, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: marginal rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0.014
        '1': 0.032
        '2': 0.055
        '3': 0.064
        '4': 0.068
        '5': 0.072
        '6': 0.076
        '7': 0.079
        '8': 0.0825
        '9': 0.09
        '10': 0.1
        '11': 0.11

hi_pit_2026_capital_gain_rate

Parameter(f) in text ↖

source: HRS 235-51(f)(2), alternative tax rate on taxable income above the paragraph (1) amount

- name: hi_pit_2026_capital_gain_rate
  kind: parameter
  dtype: Rate
  period: Year
  source: HRS 235-51(f)(2), alternative tax rate on taxable income above the paragraph (1) amount
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: >-
              A tax of 7.25 per cent of the amount of taxable income in excess of the amount
              determined under paragraph (1).
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.0725'

hi_pit_2026_schedule_a_base

Parameter(a) in text ↖

source: HRS 235-51(a), 2025-and-later joint and surviving-spouse cumulative base tax

- name: hi_pit_2026_schedule_a_base
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: hi_pit_2026_schedule_a_bracket
  source: HRS 235-51(a), 2025-and-later joint and surviving-spouse cumulative base tax
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: joint return and surviving spouse, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: base tax
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0
        '1': 269
        '2': 576
        '3': 1104
        '4': 1718
        '5': 3350
        '6': 5078
        '7': 16782
        '8': 24682
        '9': 32932
        '10': 41932
        '11': 51932

hi_pit_2026_schedule_a_floor

Parameter(a) in text ↖

source: HRS 235-51(a), 2025-and-later joint and surviving-spouse schedule floors

- name: hi_pit_2026_schedule_a_floor
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: hi_pit_2026_schedule_a_bracket
  source: HRS 235-51(a), 2025-and-later joint and surviving-spouse schedule floors
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: joint return and surviving spouse, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: excess-over floor
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0
        '1': 19200
        '2': 28800
        '3': 38400
        '4': 48000
        '5': 72000
        '6': 96000
        '7': 250000
        '8': 350000
        '9': 450000
        '10': 550000
        '11': 650000

hi_pit_2026_schedule_a_rate

Parameter(a) in text ↖

source: HRS 235-51(a)-(c), shared 2025-and-later individual marginal rates

- name: hi_pit_2026_schedule_a_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: hi_pit_2026_schedule_a_bracket
  source: HRS 235-51(a)-(c), shared 2025-and-later individual marginal rates
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: individual schedules, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: marginal rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0.014
        '1': 0.032
        '2': 0.055
        '3': 0.064
        '4': 0.068
        '5': 0.072
        '6': 0.076
        '7': 0.079
        '8': 0.0825
        '9': 0.09
        '10': 0.1
        '11': 0.11

hi_pit_2026_schedule_b_base

Parameter(b) in text ↖

source: HRS 235-51(b), 2025-and-later head-of-household cumulative base tax

- name: hi_pit_2026_schedule_b_base
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: hi_pit_2026_schedule_b_bracket
  source: HRS 235-51(b), 2025-and-later head-of-household cumulative base tax
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: head of household, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: base tax
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0
        '1': 202
        '2': 432
        '3': 828
        '4': 1289
        '5': 2513
        '6': 3809
        '7': 12587
        '8': 18512
        '9': 24699
        '10': 31449
        '11': 38949

hi_pit_2026_schedule_b_floor

Parameter(b) in text ↖

source: HRS 235-51(b), 2025-and-later head-of-household schedule floors

- name: hi_pit_2026_schedule_b_floor
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: hi_pit_2026_schedule_b_bracket
  source: HRS 235-51(b), 2025-and-later head-of-household schedule floors
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: head of household, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: excess-over floor
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0
        '1': 14400
        '2': 21600
        '3': 28800
        '4': 36000
        '5': 54000
        '6': 72000
        '7': 187500
        '8': 262500
        '9': 337500
        '10': 412500
        '11': 487500

hi_pit_2026_schedule_b_rate

Parameter(b) in text ↖

source: HRS 235-51(b), 2025-and-later head-of-household marginal rates

- name: hi_pit_2026_schedule_b_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: hi_pit_2026_schedule_b_bracket
  source: HRS 235-51(b), 2025-and-later head-of-household marginal rates
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: head of household, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: marginal rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0.014
        '1': 0.032
        '2': 0.055
        '3': 0.064
        '4': 0.068
        '5': 0.072
        '6': 0.076
        '7': 0.079
        '8': 0.0825
        '9': 0.09
        '10': 0.1
        '11': 0.11

hi_pit_2026_schedule_c_base

Parameter(c) in text ↖

source: HRS 235-51(c), 2025-and-later single and married-separate cumulative base tax

- name: hi_pit_2026_schedule_c_base
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: hi_pit_2026_schedule_c_bracket
  source: HRS 235-51(c), 2025-and-later single and married-separate cumulative base tax
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: single and married separate, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: base tax
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0
        '1': 134
        '2': 288
        '3': 552
        '4': 859
        '5': 1675
        '6': 2539
        '7': 8391
        '8': 12341
        '9': 16466
        '10': 20966
        '11': 25966

hi_pit_2026_schedule_c_floor

Parameter(c) in text ↖

source: HRS 235-51(c), 2025-and-later single and married-separate schedule floors

- name: hi_pit_2026_schedule_c_floor
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: hi_pit_2026_schedule_c_bracket
  source: HRS 235-51(c), 2025-and-later single and married-separate schedule floors
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: single and married separate, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: excess-over floor
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0
        '1': 9600
        '2': 14400
        '3': 19200
        '4': 24000
        '5': 36000
        '6': 48000
        '7': 125000
        '8': 175000
        '9': 225000
        '10': 275000
        '11': 325000

hi_pit_2026_schedule_c_rate

Parameter(c) in text ↖

source: HRS 235-51(c), 2025-and-later single and married-separate marginal rates

- name: hi_pit_2026_schedule_c_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: hi_pit_2026_schedule_c_bracket
  source: HRS 235-51(c), 2025-and-later single and married-separate marginal rates
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-hi/statute/235-51
            table:
              header: single and married separate, taxable years beginning after December 31, 2024
              row_key: taxable income bracket
              column_key: marginal rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0.014
        '1': 0.032
        '2': 0.055
        '3': 0.064
        '4': 0.068
        '5': 0.072
        '6': 0.076
        '7': 0.079
        '8': 0.0825
        '9': 0.09
        '10': 0.1
        '11': 0.11

hi_pit_2026_alternative_regular_tax

Derived(f) in text ↖

source: HRS 235-51(f)(1), regular schedule tax on the paragraph (1) amount

- name: hi_pit_2026_alternative_regular_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: HRS 235-51(f)(1), regular schedule tax on the paragraph (1) amount
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: >-
              The tax computed at the rates and in the same manner as if this subsection had not
              been enacted
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if hi_pit_2026_filing_status_joint_or_surviving_spouse:
          hi_pit_2026_schedule_a_base[hi_pit_2026_alternative_schedule_a_bracket]
          + hi_pit_2026_alternative_schedule_a_rate[hi_pit_2026_alternative_schedule_a_bracket]
          * max(0, hi_pit_2026_alternative_schedule_taxable_income - hi_pit_2026_schedule_a_floor[hi_pit_2026_alternative_schedule_a_bracket])
        else: if hi_pit_2026_filing_status_head_of_household:
          hi_pit_2026_schedule_b_base[hi_pit_2026_alternative_schedule_b_bracket]
          + hi_pit_2026_alternative_schedule_b_rate[hi_pit_2026_alternative_schedule_b_bracket]
          * max(0, hi_pit_2026_alternative_schedule_taxable_income - hi_pit_2026_schedule_b_floor[hi_pit_2026_alternative_schedule_b_bracket])
        else:
          hi_pit_2026_schedule_c_base[hi_pit_2026_alternative_schedule_c_bracket]
          + hi_pit_2026_alternative_schedule_c_rate[hi_pit_2026_alternative_schedule_c_bracket]
          * max(0, hi_pit_2026_alternative_schedule_taxable_income - hi_pit_2026_schedule_c_floor[hi_pit_2026_alternative_schedule_c_bracket])

hi_pit_2026_alternative_schedule_a_bracket

Derived(a) in text ↖

source: HRS 235-51(a) and (f)(1), schedule A bracket for the alternative-tax paragraph (1) amount

- name: hi_pit_2026_alternative_schedule_a_bracket
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: HRS 235-51(a) and (f)(1), schedule A bracket for the alternative-tax paragraph (1) amount
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: >-
              The tax computed at the rates and in the same manner as if this subsection had not
              been enacted
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_a_floor[1]: 0

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_a_floor[2]:
        1

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_a_floor[3]:
        2

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_a_floor[4]:
        3

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_a_floor[5]:
        4

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_a_floor[6]:
        5

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_a_floor[7]:
        6

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_a_floor[8]:
        7

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_a_floor[9]:
        8

        else: if hi_pit_2026_alternative_schedule_taxable_income <=
        hi_pit_2026_schedule_a_floor[10]: 9

        else: if hi_pit_2026_alternative_schedule_taxable_income <=
        hi_pit_2026_schedule_a_floor[11]: 10

        else: 11

hi_pit_2026_alternative_schedule_b_bracket

Derived(b) in text ↖

source: HRS 235-51(b) and (f)(1), schedule B bracket for the alternative-tax paragraph (1) amount

- name: hi_pit_2026_alternative_schedule_b_bracket
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: HRS 235-51(b) and (f)(1), schedule B bracket for the alternative-tax paragraph (1) amount
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: >-
              The tax computed at the rates and in the same manner as if this subsection had not
              been enacted
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_b_floor[1]: 0

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_b_floor[2]:
        1

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_b_floor[3]:
        2

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_b_floor[4]:
        3

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_b_floor[5]:
        4

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_b_floor[6]:
        5

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_b_floor[7]:
        6

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_b_floor[8]:
        7

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_b_floor[9]:
        8

        else: if hi_pit_2026_alternative_schedule_taxable_income <=
        hi_pit_2026_schedule_b_floor[10]: 9

        else: if hi_pit_2026_alternative_schedule_taxable_income <=
        hi_pit_2026_schedule_b_floor[11]: 10

        else: 11

hi_pit_2026_alternative_schedule_c_bracket

Derived(c) in text ↖

source: HRS 235-51(c) and (f)(1), schedule C bracket for the alternative-tax paragraph (1) amount

- name: hi_pit_2026_alternative_schedule_c_bracket
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: HRS 235-51(c) and (f)(1), schedule C bracket for the alternative-tax paragraph (1) amount
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: >-
              The tax computed at the rates and in the same manner as if this subsection had not
              been enacted
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_c_floor[1]: 0

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_c_floor[2]:
        1

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_c_floor[3]:
        2

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_c_floor[4]:
        3

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_c_floor[5]:
        4

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_c_floor[6]:
        5

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_c_floor[7]:
        6

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_c_floor[8]:
        7

        else: if hi_pit_2026_alternative_schedule_taxable_income <= hi_pit_2026_schedule_c_floor[9]:
        8

        else: if hi_pit_2026_alternative_schedule_taxable_income <=
        hi_pit_2026_schedule_c_floor[10]: 9

        else: if hi_pit_2026_alternative_schedule_taxable_income <=
        hi_pit_2026_schedule_c_floor[11]: 10

        else: 11

hi_pit_2026_alternative_schedule_taxable_income

Derived(f) in text ↖

source: HRS 235-51(f)(1), greater of the paragraph (A) and (B) amounts

- name: hi_pit_2026_alternative_schedule_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: HRS 235-51(f)(1), greater of the paragraph (A) and (B) amounts
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: on the greater of
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        max(0, max(hi_pit_2026_taxable_income_reduced_by_capital_gain,
        hi_pit_2026_income_taxed_below_capital_gain_rate))

hi_pit_2026_alternative_tax_on_capital_gains

Derived(f) in text ↖

source: HRS 235-51(f), regular tax on paragraph (1) amount plus 7.25 percent of the excess

- name: hi_pit_2026_alternative_tax_on_capital_gains
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: HRS 235-51(f), regular tax on paragraph (1) amount plus 7.25 percent of the excess
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: then the tax imposed by this section shall not exceed the sum of
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: >-
              A tax of 7.25 per cent of the amount of taxable income in excess of the amount
              determined under paragraph (1).
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        hi_pit_2026_alternative_regular_tax
        + hi_pit_2026_capital_gain_rate
        * max(0, hi_pit_2026_taxable_income - hi_pit_2026_alternative_schedule_taxable_income)

hi_pit_2026_income_tax_liability

Derived

source: HRS 235-51, regular individual tax limited by subsection (f) when applicable

- name: hi_pit_2026_income_tax_liability
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: HRS 235-51, regular individual tax limited by subsection (f) when applicable
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: the tax imposed by this section shall not exceed the sum of
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if hi_pit_2026_capital_gain_alternative_eligible:
          min(hi_pit_2026_regular_schedule_tax, hi_pit_2026_alternative_tax_on_capital_gains)
        else:
          hi_pit_2026_regular_schedule_tax

hi_pit_2026_income_taxed_below_capital_gain_rate

Derived(f) in text ↖

source: HRS 235-51(f)(1)(B), taxable income taxed below 7.25 percent under the applicable schedule

- name: hi_pit_2026_income_taxed_below_capital_gain_rate
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: HRS 235-51(f)(1)(B), taxable income taxed below 7.25 percent under the applicable schedule
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: The amount of taxable income taxed at a rate below 7.25 per cent
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if hi_pit_2026_filing_status_joint_or_surviving_spouse:
          min(hi_pit_2026_taxable_income, hi_pit_2026_schedule_a_floor[6])
        else: if hi_pit_2026_filing_status_head_of_household:
          min(hi_pit_2026_taxable_income, hi_pit_2026_schedule_b_floor[6])
        else:
          min(hi_pit_2026_taxable_income, hi_pit_2026_schedule_c_floor[6])

hi_pit_2026_profile_candidate_taxable_income

Derived

source: HRS 235-2.4, 235-51, and 235-54, resident taxable-income candidate

- name: hi_pit_2026_profile_candidate_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: HRS 235-2.4, 235-51, and 235-54, resident taxable-income candidate
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: taxable income
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        max(0, hi_pit_2026_profile_candidate_adjusted_gross_income - hi_pit_2026_standard_deduction
        - hi_pit_2026_personal_exemption_deduction)

hi_pit_2026_regular_schedule_tax

Derived(a) in text ↖

source: HRS 235-51(a)-(c), regular tax under the applicable 2026 filing-status schedule

- name: hi_pit_2026_regular_schedule_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: HRS 235-51(a)-(c), regular tax under the applicable 2026 filing-status schedule
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: tax determined in accordance with the following table
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if hi_pit_2026_filing_status_joint_or_surviving_spouse:
          hi_pit_2026_schedule_a_base[hi_pit_2026_schedule_a_bracket]
          + hi_pit_2026_schedule_a_rate[hi_pit_2026_schedule_a_bracket]
          * max(0, hi_pit_2026_taxable_income - hi_pit_2026_schedule_a_floor[hi_pit_2026_schedule_a_bracket])
        else: if hi_pit_2026_filing_status_head_of_household:
          hi_pit_2026_schedule_b_base[hi_pit_2026_schedule_b_bracket]
          + hi_pit_2026_schedule_b_rate[hi_pit_2026_schedule_b_bracket]
          * max(0, hi_pit_2026_taxable_income - hi_pit_2026_schedule_b_floor[hi_pit_2026_schedule_b_bracket])
        else:
          hi_pit_2026_schedule_c_base[hi_pit_2026_schedule_c_bracket]
          + hi_pit_2026_schedule_c_rate[hi_pit_2026_schedule_c_bracket]
          * max(0, hi_pit_2026_taxable_income - hi_pit_2026_schedule_c_floor[hi_pit_2026_schedule_c_bracket])

hi_pit_2026_schedule_a_bracket

Derived(a) in text ↖

source: HRS 235-51(a), joint and surviving-spouse bracket selected from taxable income

- name: hi_pit_2026_schedule_a_bracket
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: HRS 235-51(a), joint and surviving-spouse bracket selected from taxable income
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: >-
              In the case of any taxable year beginning after December 31, 2024: If the taxable
              income is: The tax shall be:
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[1]: 0
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[2]: 1
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[3]: 2
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[4]: 3
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[5]: 4
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[6]: 5
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[7]: 6
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[8]: 7
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[9]: 8
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[10]: 9
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_a_floor[11]: 10
        else: 11

hi_pit_2026_schedule_b_bracket

Derived(b) in text ↖

source: HRS 235-51(b), head-of-household bracket selected from taxable income

- name: hi_pit_2026_schedule_b_bracket
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: HRS 235-51(b), head-of-household bracket selected from taxable income
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: >-
              There is hereby imposed on the taxable income of every head of a household a tax
              determined in accordance with the following table
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[1]: 0
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[2]: 1
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[3]: 2
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[4]: 3
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[5]: 4
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[6]: 5
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[7]: 6
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[8]: 7
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[9]: 8
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[10]: 9
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_b_floor[11]: 10
        else: 11

hi_pit_2026_schedule_c_bracket

Derived(c) in text ↖

source: HRS 235-51(c), single and married-separate bracket selected from taxable income

- name: hi_pit_2026_schedule_c_bracket
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: HRS 235-51(c), single and married-separate bracket selected from taxable income
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: >-
              on the taxable income of every married individual who does not make a single return
              jointly
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[1]: 0
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[2]: 1
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[3]: 2
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[4]: 3
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[5]: 4
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[6]: 5
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[7]: 6
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[8]: 7
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[9]: 8
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[10]: 9
        else: if hi_pit_2026_taxable_income <= hi_pit_2026_schedule_c_floor[11]: 10
        else: 11

hi_pit_2026_supported_profile_tax_before_credits

Derived

source: Public supported-profile regular or capital-gain-limited tax

- name: hi_pit_2026_supported_profile_tax_before_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Public supported-profile regular or capital-gain-limited tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: the tax imposed by this section shall not exceed
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if hi_pit_2026_supported_profile_applies
        and not hi_pit_2026_tax_table_source_hold_applies:
          hi_pit_2026_income_tax_liability
        else:
          0

hi_pit_2026_supported_profile_taxable_income

Derived

source: Public supported-profile Hawaii taxable income

- name: hi_pit_2026_supported_profile_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Public supported-profile Hawaii taxable income
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: taxable income
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if hi_pit_2026_supported_profile_applies:
          max(0, hi_pit_2026_profile_candidate_taxable_income)
        else:
          0

hi_pit_2026_taxable_income

Derived(a) in text ↖

source: HRS 235-51(a)-(c), profile-computed Hawaii taxable income

- name: hi_pit_2026_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: HRS 235-51(a)-(c), profile-computed Hawaii taxable income
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: There is hereby imposed on the taxable income
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: max(0, hi_pit_2026_profile_candidate_taxable_income)

hi_pit_2026_filing_status_is_valid

Derived(a) in text ↖

source: HRS 235-51(a)-(c), mutually exclusive individual filing classes

- name: hi_pit_2026_filing_status_is_valid
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: HRS 235-51(a)-(c), mutually exclusive individual filing classes
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: joint return
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: head of a household
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-hi/statute/235-51
            excerpt: unmarried individual
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        (
          hi_pit_2026_filing_status_joint_or_surviving_spouse
          or hi_pit_2026_filing_status_head_of_household
          or hi_pit_2026_filing_status_single
          or hi_pit_2026_is_married_filing_separately
        )
        and not (
          hi_pit_2026_filing_status_joint_or_surviving_spouse
          and hi_pit_2026_filing_status_head_of_household
        )
        and not (
          hi_pit_2026_filing_status_joint_or_surviving_spouse
          and hi_pit_2026_filing_status_single
        )
        and not (
          hi_pit_2026_filing_status_head_of_household
          and hi_pit_2026_filing_status_single
        )
        and not (
          hi_pit_2026_filing_status_joint_or_surviving_spouse
          and hi_pit_2026_is_married_filing_separately
        )
        and not (
          hi_pit_2026_filing_status_head_of_household
          and hi_pit_2026_is_married_filing_separately
        )
        and not (
          hi_pit_2026_filing_status_single
          and hi_pit_2026_is_married_filing_separately
        )
        and (
          not hi_pit_2026_is_surviving_spouse
          or hi_pit_2026_filing_status_joint_or_surviving_spouse
        )

▸citations (3)

References

This rule cites 3 other rules.

HI 235-51 § 235-93inferredHI › Statutes › Title 235-51 › § 235-93
HI 235-51 § 235-93inferredHI › Statutes › Title 235-51 › § 235-93
HI 235-51 § 235-2.45inferredHI › Statutes › Title 235-51 › § 235-2.45