Haw. Code R. § 18-235-110.7-18
Current through September, 2024
The credit is deductible from the taxpayer's net income tax liability for the year in which it qualifies. If the credit exceeds the taxpayer's net income tax liability, the excess of credit over liability shall be refunded to the taxpayer; however, no refund on account of the credit shall be made for an amount less than $1.
Haw. Code R. § 18-235-110.7-18