# Hawaii HB 1147: RELATING TO THE EARNED INCOME TAX CREDIT.

Hawaii HB 1147, RELATING TO THE EARNED INCOME TAX CREDIT., is a 2025–2026 Regular Session (Year 1) House bill sponsored by Nadine K. Nakamura (Democratic); status passed house, last action 2025-04-01 (The committee on WAM deferred the measure.) (as of 2026-10-28).

- Canonical: https://policyrisk.com/state-bill/HI-HB1147-2025
- As of: 2026-10-28
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii HB 1147
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO THE EARNED INCOME TAX CREDIT.
- Status: passed house
- Chamber: House
- Introduced: 2025-01-21
- Last action: 2025-04-01, The committee on WAM deferred the measure.
- Sponsor: Nadine K. Nakamura (Democratic)
- Cosponsors: 0
- Subjects: Income Tax, Earned Income Tax Credit, WAM
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Clarifies that nonresidents who claim the state refundable earned income tax credit are required to adjust the amount claimed using the ratio of their Hawaii adjusted gross income to federal adjusted gross income. Eliminates the unlimited carryforward on nonrefundable earned income tax credits claimed for tax year 2022. Effective 7/1/3000. (HD1)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Nadine K. Nakamura (Democratic), House

## Actions (14)

- 2025-04-01: The committee on WAM deferred the measure. (Senate)
- 2025-03-28: The committee(s) on WAM deferred the measure until 04-01-25 10:00AM; Conference Room 211 & Videoconference. (Senate)
- 2025-03-25: The committee(s) on WAM has scheduled a public hearing on 03-28-25 10:00AM; Conference Room 211 & Videoconference. (Senate)
- 2025-03-06: Received from House (Hse. Com. No. 335). (Senate)
- 2025-03-06: Passed First Reading. (Senate)
- 2025-03-06: Referred to WAM. (Senate)
- 2025-03-04: Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Pierick, Ward excused (2). Transmitted to Senate. (House)
- 2025-02-28: Reported from FIN (Stand. Com. Rep. No. 1000) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading. (House)
- 2025-02-28: Passed Second Reading as amended in HD 1; placed on the calendar for Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Pierick, Templo, Ward excused (4). (House)
- 2025-02-19: The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 12 Ayes: Representative(s) Yamashita, Takenouchi, Holt, Hussey, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Reyes Oda; Ayes with reservations: none; Noes: none; and 4 Excused: Representative(s) Grandinetti, Keohokapu-Lee Loy, Alcos, Ward. (House)
- 2025-02-14: Bill scheduled to be heard by FIN on Wednesday, 02-19-25 2:00PM in House conference room 308 VIA VIDEOCONFERENCE. (House)
- 2025-01-23: Introduced and Pass First Reading. (House)
- 2025-01-23: Referred to FIN, referral sheet 3 (House)
- 2025-01-21: Pending introduction. (House)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1147_HD1_.pdf)
- HB1147_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1147_HD1_.HTM)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1147_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1147_.PDF)

## Related bills

- SB 572: RELATING TO HOUSING. (signed)
- HB 431: RELATING TO HOUSING. (signed)
- HB 420: RELATING TO REMEDIES. (signed)
- SB 1296: RELATING TO DISASTER RECOVERY. (signed)
- HB 830: RELATING TO HISTORIC PRESERVATION REVIEWS. (signed)
- HB 1064: RELATING TO FIRE PROTECTION. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1147_HD1_.pdf)
- [HB1147_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1147_HD1_.HTM)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1147_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1147_.PDF)

## Related
- [SB 572: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB572-2025)
- [HB 431: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-HB431-2025)
- [HB 420: RELATING TO REMEDIES.](https://policyrisk.com/state-bill/HI-HB420-2025)
- [SB 1296: RELATING TO DISASTER RECOVERY.](https://policyrisk.com/state-bill/HI-SB1296-2025)
- [HB 830: RELATING TO HISTORIC PRESERVATION REVIEWS.](https://policyrisk.com/state-bill/HI-HB830-2025)
- [HB 1064: RELATING TO FIRE PROTECTION.](https://policyrisk.com/state-bill/HI-HB1064-2025)
- [Hawaii bills](https://policyrisk.com/states/hawaii/bills)
- [Hawaii state hub](https://policyrisk.com/states/hawaii)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/HI-HB1147-2025 (as of 2026-10-28).