# Hawaii HB 2007: RELATING TO THE HOUSEHOLD AND DEPENDENT CARE SERVICES TAX CREDIT.

Hawaii HB 2007, RELATING TO THE HOUSEHOLD AND DEPENDENT CARE SERVICES TAX CREDIT., is a 2025–2026 Regular Session (Year 2) House bill sponsored by Amy A. Perruso (Democratic); status failed, last action 2026-03-30 (Reported from HHS (Stand. Com. Rep. No. 3332) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-HB2007-2026
- 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 2007
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO THE HOUSEHOLD AND DEPENDENT CARE SERVICES TAX CREDIT.
- Status: failed
- Chamber: House
- Introduced: 2026-01-23
- Last action: 2026-03-30, Reported from HHS (Stand. Com. Rep. No. 3332) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- Sponsor: Amy A. Perruso (Democratic)
- Cosponsors: 14
- Subjects: Taxation, Household and Dependent Care Services Tax Credit, Applicable Percentage, Employment-Related Expenses, Disallowance Period, HHS, WAM
- Touches household money: yes
- Roll calls: 6 (132 yes, 0 no in all)
- Economic provisions PRIA read: 0

## 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)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Amy A. Perruso (Democratic), House
- Cosponsor: Terez Amato (Democratic), House
- Cosponsor: Della Au Belatti (Democratic), House
- Cosponsor: Tina Nakada Grandinetti (Democratic), House
- Cosponsor: Ikaika Hussey (Democratic), House
- Cosponsor: Greggor Ilagan (Democratic), House
- Cosponsor: Kim Coco Iwamoto (Democratic), House
- Cosponsor: Matthias Kusch (Democratic), House
- Cosponsor: Lisa Marten (Democratic), House
- Cosponsor: Dee Morikawa (Democratic), House
- Cosponsor: Elijah Pierick (Republican), House
- Cosponsor: Mahina Poepoe (Democratic), House
- Cosponsor: Kanani Souza (Republican), House
- Cosponsor: David A. Tarnas (Democratic), House
- Cosponsor: Shirley Ann Templo (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-25 | Senate | The committee(s) on HHS recommend(s) that the measure be PASSED, WITH AMENDMENT... | pass | 3 | 0 |   |
| 2026-03-10 | House | House Floor Vote | pass | 48 | 0 |   |
| 2026-03-04 | House | The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 16 | 0 |   |
| 2026-02-18 | House | The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 6 | 0 |   |
| 2026-02-11 | House | Passed Second Reading as amended in HD 1 and referred to the committee(s) on ECD... | pass | 50 | 0 |   |
| 2026-02-05 | House | The committee on HSH recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 9 | 0 |   |

## Actions (25)

- 2026-03-30: Reported from HHS (Stand. Com. Rep. No. 3332) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. (Senate)
- 2026-03-30: Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. (Senate)
- 2026-03-25: 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. (Senate)
- 2026-03-20: The committee(s) on HHS has scheduled a public hearing on 03-25-26 1:40PM; Conference Room 225 & Videoconference. (Senate)
- 2026-03-12: Received from House (Hse. Com. No. 340). (Senate)
- 2026-03-12: Passed First Reading. (Senate)
- 2026-03-12: Referred to HHS, WAM. (Senate)
- 2026-03-10: 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. (House)
- 2026-03-06: Reported from FIN (Stand. Com. Rep. No. 1074-26) as amended in HD 3, recommending passage on Third Reading. (House)
- 2026-03-06: Forty-eight (48) hours notice Tuesday, 03-10-26. (House)
- 2026-03-04: 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. (House)
- 2026-03-03: The committee(s) on FIN recommend(s) that the measure be deferred until 03-04-26. (House)
- 2026-03-03: Bill scheduled for decision making on Wednesday, 03-04-26 10:00AM in conference room 308 VIA VIDEOCONFERENCE. (House)
- 2026-02-27: Bill scheduled to be heard by FIN on Tuesday, 03-03-26 10:00AM in House conference room 308 VIA VIDEOCONFERENCE. (House)
- 2026-02-20: Reported from ECD (Stand. Com. Rep. No. 618-26) as amended in HD 2, recommending referral to FIN. (House)
- 2026-02-20: 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). (House)
- 2026-02-18: 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. (House)
- 2026-02-12: Bill scheduled to be heard by ECD on Wednesday, 02-18-26 9:30AM in House conference room 423 VIA VIDEOCONFERENCE. (House)
- 2026-02-11: Reported from HSH (Stand. Com. Rep. No. 156-26) as amended in HD 1, recommending passage on Second Reading and referral to ECD. (House)
- 2026-02-11: 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). (House)
- 2026-02-05: 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. (House)
- 2026-02-02: Bill scheduled to be heard by HSH on Thursday, 02-05-26 9:30AM in House conference room 329 VIA VIDEOCONFERENCE. (House)
- 2026-01-28: Referred to HSH, ECD, FIN, referral sheet 3 (House)
- 2026-01-26: Introduced and Pass First Reading. (House)
- 2026-01-23: Pending introduction. (House)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2007_SD1_.pdf)
- HB2007_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2007_HD1_.HTM)
- HB2007_HD2: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2007_HD2_.HTM)
- HB2007_HD3: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2007_HD3_.HTM)
- HB2007_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2007_SD1_.HTM)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2007_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2007_.PDF)

## Related bills

- SB 847: RELATING TO PSYCHOLOGISTS. (became law)
- HB 2021: RELATING TO TRANSPORTATION. (signed)
- SB 2338: RELATING TO HOUSING. (signed)
- HB 2344: RELATING TO SCHOOL FACILITIES. (signed)
- HB 2023: RELATING TO TRANSPORTATION. (signed)
- HB 1973: RELATING TO HEALTH. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2007_SD1_.pdf)
- [HB2007_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2007_HD1_.HTM)
- [HB2007_HD2 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2007_HD2_.HTM)
- [HB2007_HD3 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2007_HD3_.HTM)
- [HB2007_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2007_SD1_.HTM)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2007_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2007_.PDF)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [HB 2021: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2021-2026)
- [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 1973: RELATING TO HEALTH.](https://policyrisk.com/state-bill/HI-HB1973-2026)
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Source: PRIA, https://policyrisk.com/state-bill/HI-HB2007-2026 (as of 2026-11-01).