HB 2007 HD3 SD1

Hawaii House bill in Session 2026.

Status: in_committee. Latest action: March 30, 2026.

Taxation; Household and Dependent Care Services Tax Credit; Applicable Percentage; Employment-Related Expenses; Disallowance Period.

Bill ID HI-2026-HB-2007
Session 2026
Status in_committee
Committee HHS, WAM
House in_committee 2026-03-30
Summary

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)

Sponsor
Amy A. Perruso
Official Source Back to Bills
Actions Timeline
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.
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