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Measure details
Measure Title: RELATING TO THE HOUSEHOLD AND DEPENDENT CARE SERVICES TAX CREDIT.
Report Title: Taxation; Household and Dependent Care Services Tax Credit; Applicable Percentage; Employment-Related Expenses; Disallowance Period
Description: 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)
Companion:  SB2683
Package: Working Families Legislative Caucus
Current Referral: HHS, WAM
Introducer(s): PERRUSO, AMATO, BELATTI, GRANDINETTI, HUSSEY, ILAGAN, IWAMOTO, KUSCH, MARTEN, MORIKAWA, PIERICK, POEPOE, SOUZA, TARNAS, TEMPLO
Act:

Measure Status History

Sort by Date
DateChamberStatus Text
3/30/2026SReport adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
3/30/2026SReported from HHS (Stand. Com. Rep. No. 3332) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
3/25/2026SThe committee(s) on HHS recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in HHS were as follows: 3 Aye(s): Senator(s) San Buenaventura, McKelvey, Kanuha; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Keohokalole, Fevella.
3/20/2026SThe committee(s) on HHS has scheduled a public hearing on 03-25-26 1:40PM; Conference Room 225 & Videoconference.
3/12/2026SReferred to HHS, WAM.
3/12/2026SPassed First Reading.
3/12/2026SReceived from House (Hse. Com. No. 340).
3/10/2026HPassed Third Reading as amended in HD 3 with none voting aye with reservations; none voting no (0) and Representative(s) Kong, Pierick excused (2). Transmitted to Senate.
3/6/2026HForty-eight (48) hours notice Tuesday, 03-10-26.
3/6/2026HReported from FIN (Stand. Com. Rep. No. 1074-26) as amended in HD 3, recommending passage on Third Reading.
3/4/2026HThe committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Gedeon; Ayes with reservations: Representative(s) Alcos, Reyes Oda; Noes: none; and Excused: none.
3/3/2026HBill scheduled for decision making on Wednesday, 03-04-26 10:00AM in conference room 308 VIA VIDEOCONFERENCE.
3/3/2026HThe committee(s) on FIN recommend(s) that the measure be deferred until 03-04-26.
2/27/2026HBill scheduled to be heard by FIN on Tuesday, 03-03-26 10:00AM in House conference room 308 VIA VIDEOCONFERENCE.
2/20/2026HReport 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) Quinlan excused (1).
2/20/2026HReported from ECD (Stand. Com. Rep. No. 618-26) as amended in HD 2, recommending referral to FIN.
2/18/2026HThe committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Ilagan, Hussey, Tam, Templo, Yamashita, Gedeon; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.
2/12/2026HBill scheduled to be heard by ECD on Wednesday, 02-18-26 9:30AM in House conference room 423 VIA VIDEOCONFERENCE.
2/11/2026HPassed 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) Holt excused (1).
2/11/2026HReported from HSH (Stand. Com. Rep. No. 156-26) as amended in HD 1, recommending passage on Second Reading and referral to ECD.
2/5/2026HThe committee on HSH recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 9 Ayes: Representative(s) Marten, Olds, Amato, Hartsfield, Keohokapu-Lee Loy, Takayama, Takenouchi, Alcos, Garcia; Ayes with reservations: none; Noes: none; and Excused: none.
2/2/2026HBill scheduled to be heard by HSH on Thursday, 02-05-26 9:30AM in House conference room 329 VIA VIDEOCONFERENCE.
1/28/2026HReferred to HSH, ECD, FIN, referral sheet 3
1/26/2026HIntroduced and Pass First Reading.
1/23/2026HPending introduction.

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All Versions of this Measure

HB2007_HD3 Link to HB2007_HD3 .PDF file
HB2007_SD1 Link to HB2007_SD1 .PDF file
HB2007_HD2 Link to HB2007_HD2 .PDF file
HB2007_HD1 Link to HB2007_HD1 .PDF file
HB2007 Link to HB2007 .PDF file

Committee Reports

HB2007_HD1_HSCR156-26_ Link to committee report HB2007_HD1_HSCR156-26_ .PDF file (opens in new window)
HB2007_HD2_HSCR618-26_ Link to committee report HB2007_HD2_HSCR618-26_ .PDF file (opens in new window)
HB2007_HD3_HSCR1074-26_ Link to committee report HB2007_HD3_HSCR1074-26_ .PDF file (opens in new window)
HB2007_SD1_SSCR3332_ Link to committee report HB2007_SD1_SSCR3332_ .PDF file (opens in new window)

Testimony

HB2007_TESTIMONY_HSH_02-05-26_
HB2007_HD1_TESTIMONY_ECD_02-18-26_
HB2007_HD2_TESTIMONY_FIN_03-03-26_
HB2007_HD3_TESTIMONY_HHS_03-25-26_

Hearing Notices

HSH
2/05/26 9:30A
329 VIA VIDEOCONFERENCE
ECD
2/18/26 9:30A
423 VIA VIDEOCONFERENCE
FIN
3/03/26 10:00A
308 VIA VIDEOCONFERENCE
FIN
3/04/26 10:00A
308 VIA VIDEOCONFERENCE
HHS
3/25/26 1:40P
CR 225 & Videoconference