Hawaii gets B on tax
policies for families

---

Star-Bulletin staff

Hawaii received a B on a National Women's Law Center report card that grades states on the tax assistance they provide to families who must pay for child and adult dependent care.

The report card was released with a study outlining how state policy-makers and advocates can develop tax polices for families with these care expenses.

Of the 41 states with personal income taxes, Hawaii was one of four -- including California, Oregon and Nebraska -- to receive a B. New York received an A- and Minnesota received a B+. Thirty-two states received a C or below, with 15 receiving an F.

States were evaluated by:

>>	The dollar value of each state's tax provision.
>>	Whether families that do not owe taxes can get assistance.
>>	Whether greater help is available to lower-income families.
>>	Whether the provision adequately covers the cost of care across income levels.
>>	Indexing for inflation.
>>	Coverage of both children and adults.
>>	Whether the provision encourages higher-quality care.