REPRESENTATIVE Thomas John DLC Manglona has pre-filed House Bill 23-35 to provide tax incentives for employers who hire individuals with special needs, and H.B. 23-39 to establish a tax credit for monetary donations to public hospitals or clinics.
Thomas John DLC Manglona
According to H.B. 23-35, a non-refundable tax credit will give businesses “an incentive to provide a suitable platform for this special group of individuals to showcase their skills and feel empowered to be positive contributors to our society.”
The bill caps the tax credit at $4,000 for a tax year, inclusive of all employees who are eligible. This cap will increase by $1,000 for each tax year thereafter, to a maximum of $10,000.
As for H.B. 23-39, the bill states that “Any person may take cash contributions made during the tax year to public hospitals and/or clinics as nonrefundable credit against the tax imposed by 4 CMC §§ 1301, 1302, 1303 and 1304….”
According to Manglona, “I wanted the first set of bills that I introduce to be meaningful and have a positive impact on our community. If passed and signed into law, these pieces of legislation will help provide for more inclusion for our community members with disabilities in the workforce and help to give more necessary assistance for our public hospitals and clinics, while also providing incentives for our local businesses who support these causes.”
He said it “takes all of us in our community to work together to create positive impacts within our home islands, and I am extremely blessed to be in a position to help spark these changes.”
Manglona also thanked Rep. Diego Camacho for his collaboration, “and to all my colleagues in the Legislature for continued effort and collaboration to help improve the lives of our people.”
He likewise thanked former House Vice Speaker Lorenzo I. Deleon Guerrero and former Rep. Leila Staffler for working on similar legislation in the past to assist community members with disabilities.


