# Hawaii HB 2306: RELATING TO INCOME TAX.

Hawaii HB 2306, RELATING TO INCOME TAX., is a 2025–2026 Regular Session (Year 2) House bill sponsored by Nadine K. Nakamura (Democratic); status failed, last action 2026-03-12 (Received from House (Hse. Com. No. 394).); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-HB2306-2026
- 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 2306
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO INCOME TAX.
- Status: failed
- Chamber: House
- Introduced: 2026-01-26
- Last action: 2026-03-12, Received from House (Hse. Com. No. 394).
- Sponsor: Nadine K. Nakamura (Democratic)
- Cosponsors: 0
- Subjects: Income Tax, Income Tax Brackets, Household and Dependent Care Services Tax Credit, Disallowance Period, Earned Income Tax Credit, Food/Excise Tax Credit, WAM
- Touches household money: yes
- Roll calls: 3 (92 yes, 20 no in all)
- Economic provisions PRIA read: 0

## Summary

Repeals future adjustments to income tax brackets. For taxable years beginning after 12/31/2026, increases the income tax rates for the three highest income tax brackets by one percentage point each. 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 for amendments made by Act 163, SLH 2023, to the Household and Dependent Care Services Tax Credit, Earned Income Tax Credit, and Food/Excise Tax Credit. 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 |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-10 | House | House Floor Vote | pass | 39 | 11 |   |
| 2026-03-06 | House | House Floor Vote | pass | 37 | 9 |   |
| 2026-03-04 | House | The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 16 | 0 |   |

## Actions (13)

- 2026-03-12: Received from House (Hse. Com. No. 394). (Senate)
- 2026-03-12: Passed First Reading. (Senate)
- 2026-03-12: Referred to WAM. (Senate)
- 2026-03-10: Passed Third Reading with none voting aye with reservations; Representative(s) Alcos, Amato, Garcia, Gedeon, Kong, Matsumoto, Muraoka, Pierick, Reyes Oda, Shimizu, Souza voting no (11) and none excused (0). Transmitted to Senate. (House)
- 2026-03-06: Reported from FIN (Stand. Com. Rep. No. 1018-26) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading. (House)
- 2026-03-06: Passed Second Reading as amended in HD 1; placed on the calendar for Third Reading with Representative(s) Amato, Souza voting aye with reservations; Representative(s) Alcos, Garcia, Gedeon, Kong, Matsumoto, Muraoka, Pierick, Reyes Oda, Shimizu voting no (9) and Representative(s) Hashem, Perruso, Quinlan, Sayama excused (4). (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, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; 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)
- 2026-01-30: Referred to FIN, referral sheet 5 (House)
- 2026-01-28: Introduced and Pass First Reading. (House)
- 2026-01-26: Pending introduction. (House)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2306_HD1_.pdf)
- HB2306_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2306_HD1_.HTM)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2306_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2306_.PDF)

## Related bills

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

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2306_HD1_.pdf)
- [HB2306_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2306_HD1_.HTM)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2306_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2306_.PDF)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [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 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 1973: RELATING TO HEALTH.](https://policyrisk.com/state-bill/HI-HB1973-2026)
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Source: PRIA, https://policyrisk.com/state-bill/HI-HB2306-2026 (as of 2026-11-01).