# 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 2) House bill sponsored by Nadine K. Nakamura (Democratic); status failed, last action 2025-12-08 (Carried over to 2026 Regular Session.); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-HB1147-2026
- As of: 2026-11-01
- 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 2)
- Title: RELATING TO THE EARNED INCOME TAX CREDIT.
- Status: failed
- Chamber: House
- Introduced: 2025-01-21
- Last action: 2025-12-08, Carried over to 2026 Regular Session.
- Sponsor: Nadine K. Nakamura (Democratic)
- Cosponsors: 0
- Subjects: Income Tax, Earned Income Tax Credit, WAM
- Touches household money: yes
- Roll calls: 3 (108 yes, 0 no in all)
- 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

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-04 | House | House Floor Vote | pass | 49 | 0 |   |
| 2025-02-28 | House | House Floor Vote | pass | 47 | 0 |   |
| 2025-02-19 | House | The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 12 | 0 |   |

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1147_HD1_.pdf)
- HB1147_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1147_HD1_.HTM)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1147_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1147_.PDF)

## Related bills

- SB 847: RELATING TO PSYCHOLOGISTS. (became law)
- SB 2338: RELATING TO HOUSING. (signed)
- HB 2344: RELATING TO SCHOOL FACILITIES. (signed)
- HB 2023: RELATING TO TRANSPORTATION. (signed)
- HB 2021: RELATING TO TRANSPORTATION. (signed)
- SB 2964: RELATING TO PROPERTY INSURANCE. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1147_HD1_.pdf)
- [HB1147_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1147_HD1_.HTM)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1147_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1147_.PDF)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [SB 2338: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB2338-2026)
- [HB 2344: RELATING TO SCHOOL FACILITIES.](https://policyrisk.com/state-bill/HI-HB2344-2026)
- [HB 2023: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2023-2026)
- [HB 2021: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2021-2026)
- [SB 2964: RELATING TO PROPERTY INSURANCE.](https://policyrisk.com/state-bill/HI-SB2964-2026)
- [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-HB1147-2026 (as of 2026-11-01).