diff --git a/changelog.d/hi-credit-ordering.fixed.md b/changelog.d/hi-credit-ordering.fixed.md
new file mode 100644
index 00000000000..c84dab26d2f
--- /dev/null
+++ b/changelog.d/hi-credit-ordering.fixed.md
@@ -0,0 +1 @@
+Apply Hawaii refundable credits before nonrefundable credits, limiting nonrefundable credits (including the 2018-2022 Hawaii EITC) to the adjusted tax liability on Form N-11, line 34.
diff --git a/policyengine_us/tests/code_health/known_dead_reference_urls/west.toml b/policyengine_us/tests/code_health/known_dead_reference_urls/west.toml
index cdb9aecf815..dc1f3852ea6 100644
--- a/policyengine_us/tests/code_health/known_dead_reference_urls/west.toml
+++ b/policyengine_us/tests/code_health/known_dead_reference_urls/west.toml
@@ -177,3 +177,18 @@ replacement = "https://www.idsaves.org/tax-benefits/"
 prefix = "https://www.srca.nm.gov/parts/title08/08.401.0002.html"
 verified = "2026-10-01"
 replacement = "https://prod-rf-lambda.rtssaas.com/PublicFiles/d89c47bd0d70402dba89b03a22bda6d1/45b8668e-460f-45cd-804f-92ee3d442343/8.401.2.html"
+
+[[dead]]
+prefix = "https://files.hawaii.gov/tax/forms/2019/n356_i.pdf"
+verified = "2026-10-13"
+replacement = "https://web.archive.org/web/20201129163620/https://files.hawaii.gov/tax/forms/2019/n356_i.pdf"
+
+[[dead]]
+prefix = "https://files.hawaii.gov/tax/forms/2020/n356_i.pdf"
+verified = "2026-10-13"
+replacement = "https://web.archive.org/web/20210624115312/https://files.hawaii.gov/tax/forms/2020/n356_i.pdf"
+
+[[dead]]
+prefix = "https://files.hawaii.gov/tax/forms/2021/n356_i.pdf"
+verified = "2026-10-13"
+replacement = "https://web.archive.org/web/20220526233754/https://files.hawaii.gov/tax/forms/2021/n356_i.pdf"
diff --git a/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/hi_adjusted_tax_liability.yaml b/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/hi_adjusted_tax_liability.yaml
new file mode 100644
index 00000000000..5490f1ba67b
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/hi_adjusted_tax_liability.yaml
@@ -0,0 +1,48 @@
+# Form N-11, line 34: line 27 (tax) minus line 33 (total refundable credits).
+# https://files.hawaii.gov/tax/forms/2022/n11_i.pdf#page=3
+# https://files.hawaii.gov/tax/forms/2025/n11_i.pdf#page=3
+
+- name: Tax less refundable credits
+  period: 2022
+  input:
+    state_code: HI
+    hi_income_tax_before_non_refundable_credits: 1_000
+    hi_refundable_credits: 500
+  output:
+    # Line 34 = 1,000 - 500.
+    hi_adjusted_tax_liability: 500
+
+- name: Negative when refundable credits exceed tax
+  period: 2025
+  input:
+    state_code: HI
+    hi_income_tax_before_non_refundable_credits: 300
+    hi_refundable_credits: 500
+  output:
+    # Line 34 = 300 - 500; the form allows a negative amount.
+    hi_adjusted_tax_liability: -200
+
+- name: The 2021 Act 115 refund is not a credit on the return
+  period: 2021
+  # Act 115 refunds were issued by the department to 2021 Form N-11 filers;
+  # they are not among lines 28 to 32.
+  # https://files.hawaii.gov/tax/news/announce/ann22-03.pdf#page=2
+  input:
+    state_code: HI
+    hi_income_tax_before_non_refundable_credits: 1_000
+    hi_refundable_credits: 410
+    hi_act_115_rebate: 300
+  output:
+    # Line 33 = 410 - 300 = 110; line 34 = 1,000 - 110.
+    hi_adjusted_tax_liability: 890
+
+- name: The Act 115 refund is not subtracted in years it is not paid
+  period: 2022
+  input:
+    state_code: HI
+    hi_income_tax_before_non_refundable_credits: 1_000
+    hi_refundable_credits: 410
+    hi_act_115_rebate: 300
+  output:
+    # The refund is not in the 2022 refundable list: line 34 = 1,000 - 410.
+    hi_adjusted_tax_liability: 590
diff --git a/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/hi_non_refundable_credits.yaml b/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/hi_non_refundable_credits.yaml
new file mode 100644
index 00000000000..8b12267c784
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/hi_non_refundable_credits.yaml
@@ -0,0 +1,110 @@
+# Form N-11 applies refundable credits first: line 34 is line 27 (tax) minus
+# line 33 (total refundable credits), and the nonrefundable credits on line 35
+# "cannot be greater than your adjusted tax liability. If line 34 is zero or
+# less, no tax credit may be used." Line 36 is line 34 minus line 35.
+# https://files.hawaii.gov/tax/forms/2022/n11_i.pdf#page=3
+# https://files.hawaii.gov/tax/forms/2022/n11ins.pdf#page=21
+# Form N-356, lines 10 to 13, limits the 2018-2022 nonrefundable earned income
+# tax credit to the same adjusted tax liability.
+# https://files.hawaii.gov/tax/forms/2022/n356_i.pdf#page=1
+
+- name: Nonrefundable credits are limited to tax less refundable credits
+  period: 2022
+  input:
+    state_code: HI
+    hi_income_tax_before_non_refundable_credits: 1_000
+    hi_refundable_credits: 500
+    # Hawaii EITC = 20% x 4,000 = 800.
+    eitc: 4_000
+  output:
+    # Line 27 = 1,000; line 33 = 500; line 34 = 500.
+    hi_adjusted_tax_liability: 500
+    hi_eitc_potential: 800
+    # N-356 line 13 = min(800, 500); line 35 = 500.
+    hi_eitc: 500
+    hi_non_refundable_credits: 500
+    hi_income_tax_before_refundable_credits: 500
+    # Line 36 = 500 - 500. Capping at gross tax instead gave
+    # 1,000 - 800 - 500 = -300.
+    hi_income_tax: 0
+
+- name: No nonrefundable credit when refundable credits exceed tax
+  period: 2022
+  input:
+    state_code: HI
+    hi_income_tax_before_non_refundable_credits: 300
+    hi_refundable_credits: 500
+    eitc: 4_000
+  output:
+    # Line 34 = 300 - 500 = -200, so line 35 = 0.
+    hi_eitc: 0
+    hi_non_refundable_credits: 0
+    hi_income_tax_before_refundable_credits: 300
+    # Line 36 = -200: the refundable credits are paid in full.
+    hi_income_tax: -200
+
+- name: No nonrefundable credit when refundable credits equal tax
+  period: 2022
+  input:
+    state_code: HI
+    hi_income_tax_before_non_refundable_credits: 500
+    hi_refundable_credits: 500
+    eitc: 4_000
+  output:
+    # Line 34 = 0.
+    hi_non_refundable_credits: 0
+    hi_income_tax: 0
+
+- name: Full nonrefundable credit when the adjusted tax covers it
+  period: 2022
+  input:
+    state_code: HI
+    hi_income_tax_before_non_refundable_credits: 2_000
+    hi_refundable_credits: 500
+    eitc: 4_000
+  output:
+    # Line 34 = 1,500; line 35 = 800; line 36 = 700.
+    hi_non_refundable_credits: 800
+    hi_income_tax_before_refundable_credits: 1_200
+    hi_income_tax: 700
+
+- name: The 2025 earned income tax credit is refundable
+  period: 2025
+  input:
+    state_code: HI
+    hi_income_tax_before_non_refundable_credits: 1_000
+    # Hawaii EITC = 40% x 4,000 = 1,600, on Schedule CR Part I.
+    eitc: 4_000
+    hi_food_excise_credit: 0
+    hi_cdcc: 0
+    hi_tax_credit_for_low_income_household_renters: 0
+  output:
+    hi_refundable_credits: 1_600
+    # Line 34 = 1,000 - 1,600; no nonrefundable credits in 2025.
+    hi_adjusted_tax_liability: -600
+    hi_non_refundable_credits: 0
+    hi_income_tax: -600
+
+- name: A nonrefundable 2025 credit is limited to tax less refundable credits
+  period: 2025
+  # Treat the 2025 earned income tax credit as nonrefundable, as it was
+  # before 2023, to apply the line 34 limit with 2025 parameters.
+  input:
+    gov.states.hi.tax.income.credits.non_refundable: [hi_eitc]
+    gov.states.hi.tax.income.credits.refundable:
+      [hi_food_excise_credit, hi_cdcc, hi_tax_credit_for_low_income_household_renters]
+    state_code: HI
+    hi_income_tax_before_non_refundable_credits: 1_000
+    hi_food_excise_credit: 300
+    hi_cdcc: 200
+    hi_tax_credit_for_low_income_household_renters: 0
+    # Hawaii EITC = 40% x 4,000 = 1,600.
+    eitc: 4_000
+  output:
+    hi_refundable_credits: 500
+    # Line 34 = 1,000 - 500; line 35 = min(1,600, 500).
+    hi_adjusted_tax_liability: 500
+    hi_eitc: 500
+    hi_non_refundable_credits: 500
+    # Line 36 = 500 - 500.
+    hi_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml
index 146fde13f04..740a39764fc 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml
@@ -311,3 +311,106 @@
     # Total = $268.80 + $307.20 + $528.00 + $614.40 + $1,632.00 + $1,728.00
     #         + $11,704.00 + $7,900.00 + $4,125.00 = $28,807.40
     hi_income_tax_before_non_refundable_credits: 28_807.40
+
+# Credit ordering: a single filer aged 30 with $8,000 of wages and no other
+# income, through Form N-11 lines 26 to 36. Refundable credits (line 33) come
+# off the tax (line 27) first; nonrefundable credits (line 35) are limited to
+# the adjusted tax liability that remains (line 34). HRS 235-91.5.
+# https://files.hawaii.gov/tax/forms/2022/n11_i.pdf#page=3
+# https://files.hawaii.gov/tax/forms/2022/n11ins.pdf#page=21
+
+- name: 2022 nonrefundable EITC limited to the tax left after the food/excise credit
+  period: 2022
+  input:
+    people:
+      head:
+        age: 30
+        employment_income: 8_000
+    tax_units:
+      tax_unit:
+        members: [head]
+    households:
+      household:
+        members: [head]
+        state_code: HI
+  output:
+    # Line 26 = 8,000 - 2,200 standard deduction - 1,144 exemption.
+    hi_taxable_income: 4_656
+    # Line 27 by the rate schedule (the model does not use the Tax Table):
+    # 1.4% x 2,400 + 3.2% x (4,656 - 2,400) = 33.60 + 72.192.
+    hi_income_tax_before_non_refundable_credits: 105.792
+    # Line 28, Form N-311: AGI from 5,000 to 9,999 gives 100 per exemption.
+    hi_food_excise_credit: 100
+    hi_refundable_credits: 100
+    # Line 34 = 105.792 - 100.
+    hi_adjusted_tax_liability: 5.792
+    # Federal EITC = min(7.65% x 8,000, 560) = 560; Form N-356 line 3 = 20%.
+    hi_eitc_potential: 112
+    # N-356 line 13 = min(112, 5.792); Schedule CR and line 35.
+    hi_eitc: 5.792
+    hi_non_refundable_credits: 5.792
+    # Line 36 = 5.792 - 5.792.
+    hi_income_tax: 0
+
+- name: 2021 Act 115 refund paid on top of the return balance
+  period: 2021
+  input:
+    people:
+      head:
+        age: 30
+        employment_income: 8_000
+    tax_units:
+      tax_unit:
+        members: [head]
+    households:
+      household:
+        members: [head]
+        state_code: HI
+  output:
+    # Lines 26 to 28 as in 2022.
+    hi_income_tax_before_non_refundable_credits: 105.792
+    hi_food_excise_credit: 100
+    # One exemption at 300 for federal AGI under 100,000, issued by the
+    # department apart from the return.
+    # https://files.hawaii.gov/tax/news/announce/ann22-03.pdf#page=2
+    hi_act_115_rebate: 300
+    hi_refundable_credits: 400
+    # Line 33 = 100 (the Act 115 refund is not on it); line 34 = 5.792.
+    hi_adjusted_tax_liability: 5.792
+    # Federal EITC = 15.3% x 8,000 = 1,224 (2021 phase-in); 20% = 244.80.
+    hi_eitc_potential: 244.8
+    hi_eitc: 5.792
+    hi_non_refundable_credits: 5.792
+    # Line 36 = 0, less the 300 Act 115 refund.
+    hi_income_tax: -300
+
+- name: 2025 refundable credits paid in full beyond the tax
+  period: 2025
+  input:
+    people:
+      head:
+        age: 30
+        employment_income: 8_000
+    tax_units:
+      tax_unit:
+        members: [head]
+    households:
+      household:
+        members: [head]
+        state_code: HI
+  output:
+    # Line 26 = 8,000 - 4,400 standard deduction - 1,144 exemption.
+    hi_taxable_income: 2_456
+    # Line 27 by the rate schedule: 1.4% x 2,456.
+    hi_income_tax_before_non_refundable_credits: 34.384
+    # Line 28, Form N-311: AGI under 15,000 gives 220 per exemption.
+    hi_food_excise_credit: 220
+    # Federal EITC = 7.65% x 8,000 = 612; Hawaii EITC = 40% x 612 = 244.80,
+    # refundable on Schedule CR Part I (line 32).
+    hi_eitc: 244.8
+    # Line 33 = 220 + 244.80.
+    hi_refundable_credits: 464.8
+    # Line 34 = 34.384 - 464.80; line 35 = 0; line 36 = line 34.
+    hi_adjusted_tax_liability: -430.416
+    hi_non_refundable_credits: 0
+    hi_income_tax: -430.416
diff --git a/policyengine_us/tests/test_hi_credit_ordering.py b/policyengine_us/tests/test_hi_credit_ordering.py
new file mode 100644
index 00000000000..a80ecab9b47
--- /dev/null
+++ b/policyengine_us/tests/test_hi_credit_ordering.py
@@ -0,0 +1,350 @@
+"""Property tests: Hawaii applies refundable credits before nonrefundable ones.
+
+Form N-11, lines 27 to 36, in every year from 2018 to 2025:
+
+- line 33 totals the refundable credits claimed on the return;
+- line 34, the adjusted tax liability, is line 27 (tax) minus line 33;
+- line 35 totals the nonrefundable credits, and the instructions say "the
+  total of the nonrefundable credits used cannot be greater than your
+  adjusted tax liability. If line 34 is zero or less, nonrefundable tax
+  credits may not be used";
+- line 36 is line 34 minus line 35.
+
+Form N-356, lines 10 to 13, limits the 2018 to 2022 nonrefundable earned
+income tax credit (20% of the federal credit) to line 34. The Act 115 refund
+of 2021 was issued apart from the return, so it is not on line 33.
+
+A reference written from those lines is compared with the model. For tax T,
+refundable credits R (of which the Act 115 refund is A in 2021), and a
+nonrefundable potential N (the earned income tax credit while it is
+nonrefundable, zero from 2023):
+
+1. hi_adjusted_tax_liability = T - (R - A).
+2. hi_non_refundable_credits = min(N, max(T - (R - A), 0)).
+3. hi_income_tax = line 36 - A, and also equals
+   hi_income_tax_before_refundable_credits - hi_refundable_credits, the
+   identity the household-level state lists rely on.
+4. Refundable credits are paid in full: when R - A >= T, no nonrefundable
+   credit applies and hi_income_tax = T - R.
+5. min(T - R, -A) <= hi_income_tax <= T - R.
+6. Raising R by d lowers hi_income_tax by between 0 and d, and raising the
+   federal earned income tax credit never raises it.
+
+The model computes in single precision, so comparisons allow one cent or
+eight float32 spacings at the largest amount, whichever is larger.
+"""
+
+import numpy as np
+import pytest
+from hypothesis import HealthCheck, given, settings
+from hypothesis import strategies as st
+
+from policyengine_us import Simulation
+
+YEARS = [2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025]
+# Years in which the Hawaii earned income tax credit is nonrefundable and the
+# Act 115 refund is paid.
+NON_REFUNDABLE_EITC_YEARS = range(2018, 2023)
+ACT_115_YEAR = 2021
+EITC_MATCH = 0.2
+MAX_AMOUNT = 20_000
+
+OUTPUTS = [
+    "hi_adjusted_tax_liability",
+    "hi_non_refundable_credits",
+    "hi_income_tax_before_refundable_credits",
+    "hi_income_tax",
+    "state_income_tax",
+    "state_non_refundable_credits",
+]
+
+
+def tolerance(*amounts):
+    scale = np.float32(max(np.max(np.abs(a)) for a in amounts))
+    return max(0.01, 8 * float(np.spacing(scale)))
+
+
+def act_115_paid(unit, year):
+    return unit["act_115"] if year == ACT_115_YEAR else 0
+
+
+def calculate(units, year):
+    """One Hawaii tax unit per household. Each unit sets its tax, refundable
+    credits, Act 115 refund and federal earned income tax credit."""
+    people, tax_units, households = {}, {}, {}
+    for i, unit in enumerate(units):
+        people[f"p{i}"] = {"age": {year: 30}}
+        tax_units[f"t{i}"] = {
+            "members": [f"p{i}"],
+            "hi_income_tax_before_non_refundable_credits": {year: unit["tax"]},
+            "hi_refundable_credits": {year: unit["refundable"]},
+            # The refund is paid only in 2021; a zero refund in other years
+            # keeps the reference to the law whatever the parameters list.
+            "hi_act_115_rebate": {year: act_115_paid(unit, year)},
+            "eitc": {year: unit["eitc"]},
+        }
+        households[f"h{i}"] = {"members": [f"p{i}"], "state_code": {year: "HI"}}
+    sim = Simulation(
+        situation={"people": people, "tax_units": tax_units, "households": households}
+    )
+    return {name: sim.calculate(name, year) for name in OUTPUTS}
+
+
+def reference(units, year):
+    tax = np.array([u["tax"] for u in units], dtype=float)
+    refundable = np.array([u["refundable"] for u in units], dtype=float)
+    act_115 = np.array([act_115_paid(u, year) for u in units], dtype=float)
+    eitc = np.array([u["eitc"] for u in units], dtype=float)
+    potential = EITC_MATCH * eitc if year in NON_REFUNDABLE_EITC_YEARS else 0 * eitc
+    line_34 = tax - (refundable - act_115)
+    line_35 = np.minimum(potential, np.maximum(line_34, 0))
+    return tax, refundable, act_115, line_34, line_35
+
+
+def check(units, year):
+    result = calculate(units, year)
+    tax, refundable, act_115, line_34, line_35 = reference(units, year)
+    tol = tolerance(tax, refundable, line_34)
+    income_tax = result["hi_income_tax"]
+    # 1. Line 34.
+    np.testing.assert_allclose(result["hi_adjusted_tax_liability"], line_34, atol=tol)
+    # 2. Line 35.
+    np.testing.assert_allclose(result["hi_non_refundable_credits"], line_35, atol=tol)
+    # 3. Line 36, less the Act 115 refund. This also shows that the floor in
+    # hi_income_tax_before_refundable_credits never binds.
+    np.testing.assert_allclose(income_tax, line_34 - line_35 - act_115, atol=tol)
+    # The identities the household-level lists rely on. They hold by the
+    # current definitions of hi_income_tax and state_income_tax; these
+    # guard them against a later change to either.
+    np.testing.assert_allclose(
+        income_tax,
+        result["hi_income_tax_before_refundable_credits"] - refundable,
+        atol=tol,
+    )
+    np.testing.assert_allclose(result["state_income_tax"], income_tax, atol=tol)
+    np.testing.assert_allclose(
+        result["state_non_refundable_credits"],
+        result["hi_non_refundable_credits"],
+        atol=tol,
+    )
+    # 4. Refundable credits are paid in full.
+    covered = line_34 <= 0
+    assert (result["hi_non_refundable_credits"][covered] <= tol).all()
+    np.testing.assert_allclose(
+        income_tax[covered], (tax - refundable)[covered], atol=tol
+    )
+    # 5. Bounds.
+    assert (income_tax <= tax - refundable + tol).all()
+    assert (income_tax >= np.minimum(tax - refundable, -act_115) - tol).all()
+    return result
+
+
+def check_monotonic(units, year, refundable_step, eitc_step):
+    """6. A second copy of every unit with more refundable credits, and a
+    third with a larger federal earned income tax credit."""
+    more_refundable = [
+        {**u, "refundable": u["refundable"] + refundable_step} for u in units
+    ]
+    more_eitc = [{**u, "eitc": u["eitc"] + eitc_step} for u in units]
+    result = check(units + more_refundable + more_eitc, year)
+    n = len(units)
+    income_tax = result["hi_income_tax"]
+    base, raised_r, raised_e = (
+        income_tax[:n],
+        income_tax[n : 2 * n],
+        income_tax[2 * n :],
+    )
+    tol = tolerance(income_tax)
+    change = base - raised_r
+    assert (change >= -tol).all()
+    assert (change <= refundable_step + tol).all()
+    assert (raised_e <= base + tol).all()
+
+
+amount = st.one_of(st.just(0), st.integers(1, MAX_AMOUNT))
+unit_strategy = st.builds(
+    lambda tax, refundable, act_115_share, eitc: {
+        "tax": tax,
+        "refundable": refundable,
+        # The Act 115 refund is part of the refundable credits.
+        "act_115": act_115_share * refundable // 100,
+        "eitc": eitc,
+    },
+    amount,
+    amount,
+    st.integers(0, 100),
+    amount,
+)
+
+# Boundaries: no tax, tax equal to the refundable credits, tax equal to the
+# refundable credits plus the nonrefundable credit, and either side of each.
+GRID = [
+    {"tax": tax, "refundable": refundable, "act_115": act_115, "eitc": eitc}
+    for refundable in (0, 300, 1_000)
+    for act_115 in sorted({0, refundable // 3})
+    for eitc in (0, 2_500)
+    for tax in sorted(
+        {
+            0,
+            max(refundable - act_115 - 1, 0),
+            refundable - act_115,
+            refundable - act_115 + 1,
+            refundable - act_115 + 250,
+            refundable - act_115 + 500,
+            refundable - act_115 + 501,
+            5_000,
+        }
+    )
+]
+
+
+@pytest.mark.parametrize("year", YEARS)
+def test_grid_follows_form_n11(year):
+    check_monotonic(GRID, year, refundable_step=200, eitc_step=1_000)
+
+
+@settings(
+    max_examples=10,
+    deadline=None,
+    suppress_health_check=[HealthCheck.too_slow, HealthCheck.data_too_large],
+)
+@given(
+    st.lists(unit_strategy, min_size=1, max_size=20),
+    st.sampled_from(YEARS),
+    st.integers(1, 2_000),
+    st.integers(1, 5_000),
+)
+def test_random_units_follow_form_n11(units, year, refundable_step, eitc_step):
+    check_monotonic(units, year, refundable_step, eitc_step)
+
+
+def test_grid_binds_each_case():
+    # The 2022 grid has units with line 34 at or below zero, units whose
+    # nonrefundable credit is cut to line 34, and units that use it in full.
+    _, _, _, line_34, line_35 = reference(GRID, 2022)
+    potential = EITC_MATCH * np.array([u["eitc"] for u in GRID])
+    assert (line_34 <= 0).any()
+    assert ((line_35 > 0) & (line_35 < potential)).any()
+    assert ((line_35 > 0) & (line_35 == potential)).any()
+
+
+def calculate_households(households, year):
+    """Hawaii households whose credits the model computes: a head (and a
+    spouse) with wages and rent, and children aged 5."""
+    people, tax_units, households_out = {}, {}, {}
+    for i, h in enumerate(households):
+        members = [f"head{i}"]
+        people[f"head{i}"] = {
+            "age": {year: 30},
+            "employment_income": {year: h["wages"]},
+            "rent": {year: h["rent"]},
+        }
+        if h["married"]:
+            members.append(f"spouse{i}")
+            people[f"spouse{i}"] = {
+                "age": {year: 30},
+                "employment_income": {year: h["spouse_wages"]},
+            }
+        for c in range(h["children"]):
+            members.append(f"child{i}_{c}")
+            people[f"child{i}_{c}"] = {"age": {year: 5}}
+        tax_units[f"t{i}"] = {"members": members}
+        households_out[f"h{i}"] = {"members": members, "state_code": {year: "HI"}}
+    sim = Simulation(
+        situation={
+            "people": people,
+            "tax_units": tax_units,
+            "households": households_out,
+        }
+    )
+    names = OUTPUTS + [
+        "hi_income_tax_before_non_refundable_credits",
+        "hi_refundable_credits",
+        "hi_act_115_rebate",
+        "hi_eitc_potential",
+    ]
+    return {name: sim.calculate(name, year) for name in names}
+
+
+household_strategy = st.fixed_dictionaries(
+    {
+        "married": st.booleans(),
+        "children": st.integers(0, 3),
+        "wages": st.one_of(st.just(0), st.integers(1, 60_000)),
+        "spouse_wages": st.one_of(st.just(0), st.integers(1, 30_000)),
+        "rent": st.one_of(st.just(0), st.integers(1, 24_000)),
+    }
+)
+
+
+@settings(
+    max_examples=10,
+    deadline=None,
+    suppress_health_check=[HealthCheck.too_slow, HealthCheck.data_too_large],
+)
+@given(
+    st.lists(household_strategy, min_size=1, max_size=20),
+    st.sampled_from([2021, 2022, 2025]),
+)
+def test_computed_credits_follow_form_n11(households, year):
+    # Properties 1 to 3 with the tax and credits the model computes.
+    r = calculate_households(households, year)
+    tax = r["hi_income_tax_before_non_refundable_credits"]
+    refundable = r["hi_refundable_credits"]
+    act_115 = r["hi_act_115_rebate"] if year == ACT_115_YEAR else 0 * tax
+    potential = r["hi_eitc_potential"] if year in NON_REFUNDABLE_EITC_YEARS else 0 * tax
+    line_34 = tax - (refundable - act_115)
+    line_35 = np.minimum(potential, np.maximum(line_34, 0))
+    tol = tolerance(tax, refundable)
+    np.testing.assert_allclose(r["hi_adjusted_tax_liability"], line_34, atol=tol)
+    np.testing.assert_allclose(r["hi_non_refundable_credits"], line_35, atol=tol)
+    np.testing.assert_allclose(
+        r["hi_income_tax"], line_34 - line_35 - act_115, atol=tol
+    )
+    np.testing.assert_allclose(r["state_income_tax"], r["hi_income_tax"], atol=tol)
+
+
+def test_credit_lists_do_not_overlap():
+    # A credit in both lists would be counted twice or create a cycle: the
+    # nonrefundable Hawaii EITC reads line 34 (hi_adjusted_tax_liability),
+    # which reads the refundable credits.
+    from policyengine_us.system import system
+
+    for year in range(2015, 2036):
+        credits = system.parameters(f"{year}-01-01").gov.states.hi.tax.income.credits
+        overlap = set(credits.refundable) & set(credits.non_refundable)
+        assert not overlap, (year, overlap)
+
+
+@pytest.mark.parametrize("year", [2021, 2022])
+def test_computed_wage_ladder_reaches_the_line_34_limit(year):
+    # Single filers and married filers with two children, $0 to $40,000 of
+    # wages in $500 steps: low earners have refundable credits above the tax,
+    # then the nonrefundable credit is cut to line 34, then used in full.
+    households = [
+        {
+            "married": married,
+            "children": 2 if married else 0,
+            "wages": wages,
+            "spouse_wages": 0,
+            "rent": 0,
+        }
+        for married in (False, True)
+        for wages in range(0, 40_001, 500)
+    ]
+    r = calculate_households(households, year)
+    tax = r["hi_income_tax_before_non_refundable_credits"]
+    refundable = r["hi_refundable_credits"]
+    act_115 = r["hi_act_115_rebate"] if year == ACT_115_YEAR else 0 * tax
+    potential = r["hi_eitc_potential"]
+    line_34 = tax - (refundable - act_115)
+    line_35 = np.minimum(potential, np.maximum(line_34, 0))
+    tol = tolerance(tax, refundable)
+    np.testing.assert_allclose(r["hi_non_refundable_credits"], line_35, atol=tol)
+    np.testing.assert_allclose(
+        r["hi_income_tax"], line_34 - line_35 - act_115, atol=tol
+    )
+    applies = potential > 0
+    assert (applies & (line_34 <= 0)).any()
+    assert (applies & (line_34 > 0) & (line_35 < potential - tol)).any()
+    assert (applies & (line_35 >= potential - tol)).any()
diff --git a/policyengine_us/variables/gov/states/hi/tax/income/credits/hi_eitc.py b/policyengine_us/variables/gov/states/hi/tax/income/credits/hi_eitc.py
index 44a13b437cc..1ffe9a8b9e5 100644
--- a/policyengine_us/variables/gov/states/hi/tax/income/credits/hi_eitc.py
+++ b/policyengine_us/variables/gov/states/hi/tax/income/credits/hi_eitc.py
@@ -11,17 +11,28 @@ class hi_eitc(Variable):
     defined_for = StateCode.HI
     unit = USD
     definition_period = YEAR
-    reference = "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0055_0007_0005.htm"
+    reference = (
+        "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0055_0007_0005.htm",
+        # Form N-356, lines 10 to 13: the nonrefundable credit is limited to
+        # the adjusted tax liability, "the amount from Form N-11, line 34"
+        # (2018-2019 wording; 2020-2022 forms name the line "Adjusted Tax
+        # Liability"). files.hawaii.gov no longer serves the 2018-2021 forms.
+        "https://web.archive.org/web/20201129163620/https://files.hawaii.gov/tax/forms/2019/n356_i.pdf#page=1",
+        "https://files.hawaii.gov/tax/forms/2022/n356_i.pdf#page=1",
+    )
 
     def formula(tax_unit, period, parameters):
-        if period.start.year >= 2023:
+        ordered_credits = parameters(
+            period
+        ).gov.states.hi.tax.income.credits.non_refundable
+        if "hi_eitc" not in ordered_credits:
             return tax_unit("hi_eitc_potential", period)
 
         return applied_state_non_refundable_credit(
             tax_unit,
             period,
-            ["hi_eitc"],
-            "hi_income_tax_before_non_refundable_credits",
+            ordered_credits,
+            "hi_adjusted_tax_liability",
             "hi_eitc",
             "hi_eitc_potential",
         )
diff --git a/policyengine_us/variables/gov/states/hi/tax/income/hi_adjusted_tax_liability.py b/policyengine_us/variables/gov/states/hi/tax/income/hi_adjusted_tax_liability.py
new file mode 100644
index 00000000000..280df2f8e7b
--- /dev/null
+++ b/policyengine_us/variables/gov/states/hi/tax/income/hi_adjusted_tax_liability.py
@@ -0,0 +1,38 @@
+from policyengine_us.model_api import *
+
+
+class hi_adjusted_tax_liability(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Hawaii adjusted tax liability"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.HI
+    reference = (
+        # HRS 235-91.5: refundable credits are used first, followed by
+        # nonrefundable credits.
+        "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0091_0005.htm",
+        # Form N-11, line 34: line 27 (tax) minus line 33 (total refundable
+        # credits). The result can be negative.
+        "https://files.hawaii.gov/tax/forms/2018/n11_i.pdf#page=3",
+        "https://files.hawaii.gov/tax/forms/2025/n11_i.pdf#page=3",
+        # Nonrefundable credits cannot exceed line 34; none apply when line 34
+        # is zero or less.
+        "https://files.hawaii.gov/tax/forms/2018/n11ins.pdf#page=25",
+        "https://files.hawaii.gov/tax/forms/2025/n11ins.pdf#page=21",
+        # Act 115 refunds were issued to 2021 Form N-11 filers by the
+        # department, not claimed on the return.
+        "https://files.hawaii.gov/tax/news/announce/ann22-03.pdf#page=2",
+    )
+
+    def formula(tax_unit, period, parameters):
+        tax = tax_unit("hi_income_tax_before_non_refundable_credits", period)
+        refundable_credits = tax_unit("hi_refundable_credits", period)
+        # Lines 28 to 33 hold only refundable credits claimed on the return,
+        # so the Act 115 refund does not reduce the adjusted tax liability.
+        p = parameters(period).gov.states.hi.tax.income.credits
+        if "hi_act_115_rebate" in p.refundable:
+            refundable_credits = refundable_credits - tax_unit(
+                "hi_act_115_rebate", period
+            )
+        return tax - refundable_credits
diff --git a/policyengine_us/variables/gov/states/hi/tax/income/hi_income_tax_before_refundable_credits.py b/policyengine_us/variables/gov/states/hi/tax/income/hi_income_tax_before_refundable_credits.py
index 4e6ba85a140..5431a1d24f3 100644
--- a/policyengine_us/variables/gov/states/hi/tax/income/hi_income_tax_before_refundable_credits.py
+++ b/policyengine_us/variables/gov/states/hi/tax/income/hi_income_tax_before_refundable_credits.py
@@ -11,5 +11,9 @@ class hi_income_tax_before_refundable_credits(Variable):
 
     def formula(tax_unit, period, parameters):
         income_tax = tax_unit("hi_income_tax_before_non_refundable_credits", period)
+        # Nonrefundable credits are already limited to the tax left after
+        # refundable credits (Form N-11, line 34), so subtracting refundable
+        # credits from this amount gives the balance on line 36 (less the
+        # 2021 Act 115 refund, which was paid apart from the return).
         non_refundable_credits = tax_unit("hi_non_refundable_credits", period)
         return max_(income_tax - non_refundable_credits, 0)
diff --git a/policyengine_us/variables/gov/states/hi/tax/income/hi_non_refundable_credits.py b/policyengine_us/variables/gov/states/hi/tax/income/hi_non_refundable_credits.py
index f9c03325e88..21b4e3d9521 100644
--- a/policyengine_us/variables/gov/states/hi/tax/income/hi_non_refundable_credits.py
+++ b/policyengine_us/variables/gov/states/hi/tax/income/hi_non_refundable_credits.py
@@ -11,6 +11,17 @@ class hi_non_refundable_credits(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.HI
+    reference = (
+        # HRS 235-91.5: refundable credits are used first, followed by
+        # nonrefundable credits.
+        "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0091_0005.htm",
+        # Form N-11 applies refundable credits first (line 33) and limits
+        # nonrefundable credits (line 35) to the adjusted tax on line 34.
+        "https://files.hawaii.gov/tax/forms/2018/n11_i.pdf#page=3",
+        "https://files.hawaii.gov/tax/forms/2018/n11ins.pdf#page=25",
+        "https://files.hawaii.gov/tax/forms/2022/n11_i.pdf#page=3",
+        "https://files.hawaii.gov/tax/forms/2022/n11ins.pdf#page=21",
+    )
 
     def formula(tax_unit, period, parameters):
         ordered_credits = parameters(
@@ -20,5 +31,5 @@ def formula(tax_unit, period, parameters):
             tax_unit,
             period,
             ordered_credits,
-            "hi_income_tax_before_non_refundable_credits",
+            "hi_adjusted_tax_liability",
         )