HAR § 18-235-53 — Tax tables for individuals

(a) In general. In lieu of the tax imposed by section 235-51, HRS, the director of taxation shall set forth in tables the amount of tax based on the tax rates prescribed in section 235-51, HRS. As set forth in section 235-53, HRS, and this section, the tax shall be imposed on the taxable income of every individual who does not itemize deductions for the taxable year and whose taxable income does not exceed the ceiling amount, as defined in section 235-53(a)(2), HRS, for the taxable year. (b) Taxpayers who itemize deductions. Pursuant to section 235-53, HRS, the director also may prescribe tax tables, based on the tax rates prescribed in section 235-51, HRS, for taxpayers who itemize their deductions. (c) Short taxable periods; estates and trusts. Section 235-53, HRS, and this section shall not apply to trusts, estates, or individuals making a return for a short taxable period of less than twelve months due to a change in the taxpayer’s accounting period.