# Hawaii HB 701: RELATING TO TAXATION.

Hawaii HB 701, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 1) House bill sponsored by Cory M. Chun (Democratic); status passed senate, last action 2025-04-23 (Received notice of appointment of House conferees (Hse. Com. No. 801).) (as of 2026-10-27).

- Canonical: https://policyrisk.com/state-bill/HI-HB701-2025
- As of: 2026-10-27
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii HB 701
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO TAXATION.
- Status: passed senate
- Chamber: House
- Introduced: 2025-01-17
- Last action: 2025-04-23, Received notice of appointment of House conferees (Hse. Com. No. 801).
- Sponsor: Cory M. Chun (Democratic)
- Cosponsors: 29
- Subjects: Kupuna Caucus, DOTAX, Executive Office on Aging, Family Caregiver Tax Credit, Report, Appropriation, HHS, WAM
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Establishes a family caregiver tax credit for nonpaid family caregivers. Requires the Department of Taxation to submit annual reports to the Legislature. Appropriates moneys to the Executive Office on Aging. The tax credit applies to taxable years beginning after 12/31/2026. Effective 12/31/2050. (SD2)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Cory M. Chun (Democratic), House
- Cosponsor: Terez Amato (Democratic), House
- Cosponsor: Della Au Belatti (Democratic), House
- Cosponsor: Elle Cochran (Republican), House
- Cosponsor: Luke A. Evslin (Democratic), House
- Cosponsor: Andrew Takuya Garrett (Democratic), House
- Cosponsor: Tina Nakada Grandinetti (Democratic), House
- Cosponsor: Mark J. Hashem (Democratic), House
- Cosponsor: Daniel Holt (Democratic), House
- Cosponsor: Linda Ichiyama (Democratic), House
- Cosponsor: Greggor Ilagan (Democratic), House
- Cosponsor: Kim Coco Iwamoto (Democratic), House
- Cosponsor: Kirstin Kahaloa (Democratic), House
- Cosponsor: Jeanne Kapela (Democratic), House
- Cosponsor: KEOHOKAPU-LEE LOY
- Cosponsor: Darius K. Kila (Democratic), House
- Cosponsor: LA CHICA
- Cosponsor: LAMOSAO
- Cosponsor: Nicole E. Lowen (Democratic), House
- Cosponsor: Lisa Marten (Democratic), House
- Cosponsor: Scot Z. Matayoshi (Democratic), House
- Cosponsor: Tyson K. Miyake (Democratic), House
- Cosponsor: Dee Morikawa (Democratic), House
- Cosponsor: Amy A. Perruso (Democratic), House
- Cosponsor: REYES ODA
- Cosponsor: Garner M. Shimizu (Republican), House
- Cosponsor: Kanani Souza (Republican), House
- Cosponsor: Gregg Takayama (Democratic), House
- Cosponsor: Jenna Takenouchi (Democratic), House
- Cosponsor: Adrian K. Tam (Democratic), House

## Actions (33)

- 2025-04-23: Received notice of appointment of House conferees (Hse. Com. No. 801). (Senate)
- 2025-04-22: House Conferees Appointed: Marten, Ilagan, Morikawa Co-Chairs; Chun, Alcos. (House)
- 2025-04-11: Received notice of disagreement (Hse. Com. No. 704). (Senate)
- 2025-04-10: House disagrees with Senate amendment (s). (House)
- 2025-04-08: Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House. (Senate)
- 2025-04-08: Returned from Senate (Sen. Com. No. 664) in amended form (SD 2). (House)
- 2025-04-04: Reported from WAM (Stand. Com. Rep. No. 1708) with recommendation of passage on Third Reading, as amended (SD 2). (Senate)
- 2025-04-04: 48 Hrs. Notice 04-08-25. (Senate)
- 2025-04-01: The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 11 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) DeCoite, Fevella. (Senate)
- 2025-03-27: The committee(s) on WAM will hold a public decision making on 04-01-25 10:01AM; Conference Room 211 & Videoconference. (Senate)
- 2025-03-20: Reported from HHS (Stand. Com. Rep. No. 1201) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. (Senate)
- 2025-03-20: Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. (Senate)
- 2025-03-17: The committee(s) on HHS recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in HHS were as follows: 5 Aye(s): Senator(s) San Buenaventura, Aquino, Hashimoto, Keohokalole, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. (Senate)
- 2025-03-11: The committee(s) on HHS has scheduled a public hearing on 03-17-25 1:00PM; Conference Room 225 & Videoconference. (Senate)
- 2025-03-06: Received from House (Hse. Com. No. 270). (Senate)
- 2025-03-06: Passed First Reading. (Senate)
- 2025-03-06: Referred to HHS, WAM. (Senate)
- 2025-03-04: Passed Third Reading as amended in HD 3 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. 1020) as amended in HD 3, recommending passage on Third Reading. (House)
- 2025-02-28: Forty-eight (48) hours notice Tuesday, 03-04-25. (House)
- 2025-02-24: The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 15 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Alcos, Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Ward. (House)
- 2025-02-21: Bill scheduled to be heard by FIN on Monday, 02-24-25 12:00PM in House conference room 308 VIA VIDEOCONFERENCE. (House)
- 2025-02-11: Reported from ECD (Stand. Com. Rep. No. 333) as amended in HD 2, recommending referral to FIN. (House)
- 2025-02-11: 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) Cochran, Ward excused (2). (House)
- 2025-02-05: The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) Ilagan, Hussey, Holt, Tam, Templo, Todd, Matsumoto; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none. (House)
- 2025-01-30: Reported from HSH (Stand. Com. Rep. No. 4) as amended in HD 1, recommending passage on Second Reading and referral to ECD. (House)
- 2025-01-30: 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) Cochran, Ward excused (2). (House)
- 2025-01-30: Bill scheduled to be heard by ECD on Wednesday, 02-05-25 10:00AM in House conference room 423 VIA VIDEOCONFERENCE. (House)
- 2025-01-28: The committee on HSH recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 8 Ayes: Representative(s) Marten, Olds, Amato, Chun, Keohokapu-Lee Loy, Takayama, Takenouchi, Garcia; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Alcos. (House)
- 2025-01-24: Bill scheduled to be heard by HSH on Tuesday, 01-28-25 9:00AM in House conference room 329 VIA VIDEOCONFERENCE. (House)
- 2025-01-21: Introduced and Pass First Reading. (House)
- 2025-01-21: Referred to HSH, ECD, FIN, referral sheet 2 (House)
- 2025-01-17: Pending introduction. (House)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB701_SD2_.pdf)
- HB701_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB701_HD1_.HTM)
- HB701_HD2: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB701_HD2_.HTM)
- HB701_HD3: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB701_HD3_.HTM)
- HB701_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB701_SD1_.HTM)
- HB701_SD2: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB701_SD2_.HTM)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB701_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB701_.PDF)

## Related bills

- HB 431: RELATING TO HOUSING. (signed)
- HB 1064: RELATING TO FIRE PROTECTION. (signed)
- SB 1044: RELATING TO THE STABILIZATION OF PROPERTY INSURANCE. (signed)
- SB 1231: RELATING TO PARENTAGE. (signed)
- SB 935: RELATING TO GOVERNMENT. (signed)
- HB 703: RELATING TO KUPUNA HOUSING. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB701_SD2_.pdf)
- [HB701_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB701_HD1_.HTM)
- [HB701_HD2 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB701_HD2_.HTM)
- [HB701_HD3 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB701_HD3_.HTM)
- [HB701_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB701_SD1_.HTM)
- [HB701_SD2 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB701_SD2_.HTM)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB701_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB701_.PDF)

## Related
- [HB 431: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-HB431-2025)
- [HB 1064: RELATING TO FIRE PROTECTION.](https://policyrisk.com/state-bill/HI-HB1064-2025)
- [SB 1044: RELATING TO THE STABILIZATION OF PROPERTY INSURANCE.](https://policyrisk.com/state-bill/HI-SB1044-2025)
- [SB 1231: RELATING TO PARENTAGE.](https://policyrisk.com/state-bill/HI-SB1231-2025)
- [SB 935: RELATING TO GOVERNMENT.](https://policyrisk.com/state-bill/HI-SB935-2025)
- [HB 703: RELATING TO KUPUNA HOUSING.](https://policyrisk.com/state-bill/HI-HB703-2025)
- [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-HB701-2025 (as of 2026-10-27).