Based on preliminary information taxpayers who file a 2021 tax return may receive $300 per exemption claimed on their 2021 tax return. The amount is reduced to $100 per exemption if adjusted gross income exceeds $100,000 ($200,000 if married filing jointly). Qualifying taxpapyers are those who are Hawaii residents, filed a 2021 tax return no later than December 31, 2022, were physically present in the state for at least 9 months during 2021, and were not confined to a correctional facility for the entire 2021 tax year.
Update June 27, 2022: ann22-03.pdf (hawaii.gov)
Update August 26, 2022: Hawaii Constitutional Refunds Act 115 Refunds Set to Begin Rolling Out 1st Week of September