# Hawaii SB 1466: RELATING TO THE EARNED INCOME TAX CREDIT.

Hawaii SB 1466, RELATING TO THE EARNED INCOME TAX CREDIT., is a 2025–2026 Regular Session (Year 1) Senate bill sponsored by Ronald D. Kouchi (Democratic); status signed, last action 2025-04-23 (Act 025, 04/23/2025 (Gov. Msg. No. 1125).); PRIA reads it as touching household money (as of 2026-10-27).

- Canonical: https://policyrisk.com/state-bill/HI-SB1466-2025
- As of: 2026-10-27
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii SB 1466
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO THE EARNED INCOME TAX CREDIT.
- Status: signed
- Chamber: Senate
- Introduced: 2025-01-21
- Last action: 2025-04-23, Act 025, 04/23/2025 (Gov. Msg. No. 1125).
- Sponsor: Ronald D. Kouchi (Democratic)
- Cosponsors: 0
- Subjects: Income Tax, Earned Income Tax Credit, FIN
- Touches household money: yes
- Roll calls: 5 (146 yes, 0 no in all)
- Economic provisions PRIA read: 2

## Summary

Clarifies that nonresidents who claim the 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 for tax year 2022.

## Bill overview: provisions PRIA read

- Refundable tax credit for Hawaii workers: mixed, high. Starting with taxable years beginning after December 31, 2024, eligible taxpayers can claim a refundable Hawaii credit equal to 40% of their federal earned income credit. You must claim the federal credit and file a Hawaii return with the same filing status and dependents. Part-year residents and n…
- Tax credit carryforwards face deadlines: mixed, high. When nonrefundable credits claimed over any four consecutive taxable years beginning after December 31, 2017, exceed the tax owed for the original claim year, the excess can carry forward until used. These carryforwards cannot be used for taxable years beginning after December 31, 2024. A separate…

## Sponsors and cosponsors

- Sponsor: Ronald D. Kouchi (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-08 | House | House Floor Vote | pass | 49 | 0 |   |
| 2025-04-04 | House | House Floor Vote | pass | 49 | 0 |   |
| 2025-03-27 | House | The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes ... | pass | 13 | 0 |   |
| 2025-02-19 | Senate | Senate Floor Vote | pass | 22 | 0 |   |
| 2025-02-12 | Senate | The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The... | pass | 13 | 0 |   |

## Actions (21)

- 2025-04-23: Act 025, 04/23/2025 (Gov. Msg. No. 1125). (Senate)
- 2025-04-23: Act 025, on 04/23/2025 (Gov. Msg. No. 1125). (House)
- 2025-04-08: Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Marten excused (2). Transmitted to Senate. (House)
- 2025-04-08: Received from House (Hse. Com. No. 624). (Senate)
- 2025-04-08: Enrolled to Governor. (Senate)
- 2025-04-04: Reported from FIN (Stand. Com. Rep. No. 1939), recommending passage on Second Reading and placement on the calendar for Third Reading. (House)
- 2025-04-04: Passed Second Reading; placed on the calendar for Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Kapela excused (2). (House)
- 2025-03-27: The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 13 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 3 Excused: Representative(s) Hussey, Alcos, Ward. (House)
- 2025-03-24: Bill scheduled to be heard by FIN on Thursday, 03-27-25 2:00PM in House conference room 308 VIA VIDEOCONFERENCE. (House)
- 2025-02-28: Referred to FIN, referral sheet 17 (House)
- 2025-02-27: Pass First Reading (House)
- 2025-02-19: Passed Third Reading. Ayes, 22; Aye(s) with reservations: none. Noes, 0 (none). Excused, 3 (Senator(s) Gabbard, Kouchi, Richards). Transmitted to House. (Senate)
- 2025-02-19: Received from Senate (Sen. Com. No. 12). (House)
- 2025-02-18: Reported from WAM (Stand. Com. Rep. No. 689) with recommendation of passage on Second Reading and placement on the calendar for Third Reading. (Senate)
- 2025-02-18: Report adopted; Passed Second Reading. (Senate)
- 2025-02-18: One Day Notice 02-19-25. (Senate)
- 2025-02-12: The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. (Senate)
- 2025-02-07: The committee(s) on WAM has scheduled a public hearing on 02-12-25 10:00AM; Conference Room 211 & Videoconference. (Senate)
- 2025-01-27: Referred to WAM. (Senate)
- 2025-01-23: Introduced and passed First Reading. (Senate)
- 2025-01-21: Pending Introduction. (Senate)

## Bill text

- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1466_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1466_.pdf)

## Related bills

- HB 431: RELATING TO HOUSING. (signed)
- HB 420: RELATING TO REMEDIES. (signed)
- SB 1296: RELATING TO DISASTER RECOVERY. (signed)
- HB 830: RELATING TO HISTORIC PRESERVATION REVIEWS. (signed)
- HB 1064: RELATING TO FIRE PROTECTION. (signed)
- SB 1044: RELATING TO THE STABILIZATION OF PROPERTY INSURANCE. (signed)

## Sources
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1466_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1466_.pdf)

## Related
- [HB 431: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-HB431-2025)
- [HB 420: RELATING TO REMEDIES.](https://policyrisk.com/state-bill/HI-HB420-2025)
- [SB 1296: RELATING TO DISASTER RECOVERY.](https://policyrisk.com/state-bill/HI-SB1296-2025)
- [HB 830: RELATING TO HISTORIC PRESERVATION REVIEWS.](https://policyrisk.com/state-bill/HI-HB830-2025)
- [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)
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- [Hawaii state hub](https://policyrisk.com/states/hawaii)
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Source: PRIA, https://policyrisk.com/state-bill/HI-SB1466-2025 (as of 2026-10-27).