The 2022 Hawaii State Legislature passed S.B. 514 which provides a refund for resident taxpayers who file their 2021 individual tax return (Form N-11) on or before December 31, 2022. Governor David Y. Ige approved this measure on June 22, 2022 and it became Act 115, Session Laws of Hawaii 2022. The amount of the refund is $100 or $300 per …