Additional exemptions
HRS §237-24.75
in effect237-24.75. Additional exemptions
In addition to the amounts exempt under section 237-24, this chapter shall not apply to:
(1) Amounts received as a
beverage container deposit collected under chapter 342G, part VIII;
(2) Amounts received by
the operator of the Hawaii convention center for reimbursement of costs or
advances made pursuant to a contract with the Hawaii tourism authority under
section 201B‑7; and
(3) Amounts received by a
professional employer organization that is registered with the department of
labor and industrial relations pursuant to chapter 373L, from a client company
equal to amounts that are disbursed by the professional employer organization
for employee wages, salaries, payroll taxes, insurance premiums, and benefits,
including retirement, vacation, sick leave, health benefits, and similar
employment benefits with respect to covered employees at a client company;
provided that this exemption shall not apply to amounts received by a
professional employer organization after:
(A) Notification
from the department of labor and industrial relations that the professional
employer organization has not fulfilled or maintained the registration
requirements under this chapter; or
(B) A determination
by the department that the professional employer organization has failed to pay
any tax withholding for covered employees or any federal or state taxes for
which the professional employer organization is responsible.
As used in this
paragraph, "professional employer organization", "client company",
and "covered employee" shall have the meanings provided in section 373L-1.
[L 2002, c 176, §3; am L 2007, c 173, §2 and c 225, §3; am L 2013, c 174, §3]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0024_0075.htmFetched: 11/10/2026