HawaiiHB 20072025–2026 Regular Session (Year 2)House

RELATING TO THE HOUSEHOLD AND DEPENDENT CARE SERVICES TAX CREDIT.

Sponsored By: Amy A. Perruso (Democratic)

Passed

Summary

Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit. Establishes certain disallowance periods following a final decision that a claim for the credit was due to fraud and that the claim was disallowed. Extends the sunset date of the temporary increase in maximum employment-related expenses that are used to calculate the household and dependent care services tax credit, established by Act 163, SLH 2023, to 6/30/2030. Sunsets 6/30/2030. Effective 1/1/2050. (SD1)

TaxationHousehold and Dependent Care Services Tax CreditApplicable PercentageEmployment-Related ExpensesDisallowance PeriodHHS, WAM

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Amy A. Perruso

    Democratic • House

Cosponsors

  • Terez Amato

    Democratic • House

  • Della Au Belatti

    Democratic • House

  • Tina Nakada Grandinetti

    Democratic • House

  • Ikaika Hussey

    Democratic • House

  • Greggor Ilagan

    Democratic • House

  • Kim Coco Iwamoto

    Democratic • House

  • Matthias Kusch

    Democratic • House

  • Lisa Marten

    Democratic • House

  • Dee Morikawa

    Democratic • House

  • Elijah Pierick

    Republican • House

  • Mahina Poepoe

    Democratic • House

  • Kanani Souza

    Republican • House

  • David A. Tarnas

    Democratic • House

  • Shirley Ann Templo

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 108 • No: 0

Senate vote 3/25/2026

The committee(s) on HHS recommend(s) that the measure be PASSED, WITH AMENDMENT...

Yes: 3 • No: 0

House vote 3/10/2026

House Floor Vote

Yes: 49 • No: 0

House vote 2/18/2026

The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The ...

Yes: 6 • No: 0

House vote 2/11/2026

Passed Second Reading as amended in HD 1 and referred to the committee(s) on ECD...

Yes: 50 • No: 0

Actions Timeline

  1. Reported from HHS (Stand. Com. Rep. No. 3332) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

    3/30/2026Senate
  2. Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

    3/30/2026Senate
  3. The committee(s) on HHS recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in HHS were as follows: 3 Aye(s): Senator(s) San Buenaventura, McKelvey, Kanuha; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Keohokalole, Fevella.

    3/25/2026Senate
  4. The committee(s) on HHS has scheduled a public hearing on 03-25-26 1:40PM; Conference Room 225 & Videoconference.

    3/20/2026Senate
  5. Received from House (Hse. Com. No. 340).

    3/12/2026Senate
  6. Passed First Reading.

    3/12/2026Senate
  7. Referred to HHS, WAM.

    3/12/2026Senate
  8. Passed Third Reading as amended in HD 3 with none voting aye with reservations; none voting no (0) and Representative(s) Kong, Pierick excused (2). Transmitted to Senate.

    3/10/2026House
  9. Reported from FIN (Stand. Com. Rep. No. 1074-26) as amended in HD 3, recommending passage on Third Reading.

    3/6/2026House
  10. Forty-eight (48) hours notice Tuesday, 03-10-26.

    3/6/2026House
  11. The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Gedeon; Ayes with reservations: Representative(s) Alcos, Reyes Oda; Noes: none; and Excused: none.

    3/4/2026House
  12. The committee(s) on FIN recommend(s) that the measure be deferred until 03-04-26.

    3/3/2026House
  13. Bill scheduled for decision making on Wednesday, 03-04-26 10:00AM in conference room 308 VIA VIDEOCONFERENCE.

    3/3/2026House
  14. Bill scheduled to be heard by FIN on Tuesday, 03-03-26 10:00AM in House conference room 308 VIA VIDEOCONFERENCE.

    2/27/2026House
  15. Reported from ECD (Stand. Com. Rep. No. 618-26) as amended in HD 2, recommending referral to FIN.

    2/20/2026House
  16. Report adopted; referred to the committee(s) on FIN as amended in HD 2 with none voting aye with reservations; none voting no (0) and Representative(s) Quinlan excused (1).

    2/20/2026House
  17. The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Ilagan, Hussey, Tam, Templo, Yamashita, Gedeon; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.

    2/18/2026House
  18. Bill scheduled to be heard by ECD on Wednesday, 02-18-26 9:30AM in House conference room 423 VIA VIDEOCONFERENCE.

    2/12/2026House
  19. Reported from HSH (Stand. Com. Rep. No. 156-26) as amended in HD 1, recommending passage on Second Reading and referral to ECD.

    2/11/2026House
  20. Passed Second Reading as amended in HD 1 and referred to the committee(s) on ECD with none voting aye with reservations; none voting no (0) and Representative(s) Holt excused (1).

    2/11/2026House
  21. The committee on HSH recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 9 Ayes: Representative(s) Marten, Olds, Amato, Hartsfield, Keohokapu-Lee Loy, Takayama, Takenouchi, Alcos, Garcia; Ayes with reservations: none; Noes: none; and Excused: none.

    2/5/2026House
  22. Bill scheduled to be heard by HSH on Thursday, 02-05-26 9:30AM in House conference room 329 VIA VIDEOCONFERENCE.

    2/2/2026House
  23. Referred to HSH, ECD, FIN, referral sheet 3

    1/28/2026House
  24. Introduced and Pass First Reading.

    1/26/2026House
  25. Pending introduction.

    1/23/2026House

Bill Text

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