Hawaii - Session 2026
Title: Taxation; Household and Dependent Care Services Tax Credit; Applicable Percentage; Employment-Related Expenses; Disallowance Period
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)
| Date | Event | Detail |
|---|---|---|
| 0000-00-00 | Introduced | Bill introduced |
| 2026-03-30 | Status | in_committee |
| 2026-03-30 | Latest Action | Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. |
| Bill | Title | Status |
|---|---|---|
| HB 1036 HD1 SD1 | Public Employment Cost Items; BU-10; Appropriations; Expenditure Ceiling | in_committee |
| HB 1037 HD1 SD1 | Public Employment Cost Items; BU-11; Appropriations; Expenditure Ceiling | in_committee |
| HB 1039 HD1 SD1 | Public Employment Cost Items; BU-14; Appropriations; Expenditure Ceiling | in_committee |
| HB 1294 HD2 SD1 | DOA; Agricultural Workforce Housing Working Group; Report; Appropriations | in_committee |
| HB 1514 HD2 SD1 | Department of Labor and Industrial Relations; Workers' Compensation; Vocational Rehabilitation Services; Certified Providers; Automatic Approval | in_committee |
| HB 1737 HD3 SD1 | Agriculture; Agricultural Districts; Zoning; Farm Dwelling; Farm Employee Housing | in_committee |
| HB 202 HD1 SD2 | DLIR; Employment Security Law; Adequate Reserve Fund; Actuarial Study; Report | in_committee |
| HB 214 HD1 SD2 | DLE; ATG; Retirees; ERS; EUTF; Benefits; School Resource Officers; Investigators; Counties; Report | in_committee |