# Hawaii SB 2863: RELATING TO TAXATION.

Hawaii SB 2863, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Sharon Y. Moriwaki (Democratic); status failed, last action 2026-01-30 (Referred to HHS, WAM.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB2863-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii SB 2863
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAXATION.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-23
- Last action: 2026-01-30, Referred to HHS, WAM.
- Sponsor: Sharon Y. Moriwaki (Democratic)
- Cosponsors: 6
- Subjects: Kupuna Caucus, DOTAX, 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. The tax credit applies to taxable years beginning after 12/31/2026.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Sharon Y. Moriwaki (Democratic), Senate
- Cosponsor: Stanley Chang (Democratic), Senate
- Cosponsor: Brandon J.C. Elefante (Democratic), Senate
- Cosponsor: Troy N. Hashimoto (Democratic), Senate
- Cosponsor: Les Ihara Jr. (Democratic), Senate
- Cosponsor: Jarrett Keohokalole (Democratic), Senate
- Cosponsor: Karl Rhoads (Democratic), Senate

## Actions (3)

- 2026-01-30: Referred to HHS, WAM. (Senate)
- 2026-01-26: Passed First Reading. (Senate)
- 2026-01-23: Introduced. (Senate)

## Bill text

- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2863_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2863_.pdf)

## Related bills

- SB 847: RELATING TO PSYCHOLOGISTS. (became law)
- SB 2338: RELATING TO HOUSING. (signed)
- HB 2344: RELATING TO SCHOOL FACILITIES. (signed)
- HB 2023: RELATING TO TRANSPORTATION. (signed)
- HB 2021: RELATING TO TRANSPORTATION. (signed)
- SB 2866: RELATING TO KUPUNA HOUSING. (signed)

## Sources
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2863_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2863_.pdf)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [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 2021: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2021-2026)
- [SB 2866: RELATING TO KUPUNA HOUSING.](https://policyrisk.com/state-bill/HI-SB2866-2026)
- [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-SB2863-2026 (as of 2026-11-01).