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Ka 'Aha'ōlelo Moku'āina 'O Hawai'i

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Measure details
Measure Title: RELATING TO INCOME TAX.
Report Title: Income Tax; Income Tax Brackets; Household and Dependent Care Services Tax Credit; Disallowance Period; Earned Income Tax Credit; Food/Excise Tax Credit
Description: Repeals future adjustments to income tax brackets. For taxable years beginning after 12/31/2026, increases the income tax rates for the three highest income tax brackets by one percentage point each. 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 for amendments made by Act 163, SLH 2023, to the Household and Dependent Care Services Tax Credit, Earned Income Tax Credit, and Food/Excise Tax Credit. Effective 7/1/3000. (HD1)
Companion:  SB3125
Package: Governor
Current Referral: WAM
Introducer(s): NAKAMURA (Introduced by request of another party)
Act:

Measure Status History

Sort by Date
DateChamberStatus Text
3/12/2026SReferred to WAM.
3/12/2026SPassed First Reading.
3/12/2026SReceived from House (Hse. Com. No. 394).
3/10/2026HPassed Third Reading with none voting aye with reservations; Representative(s) Alcos, Amato, Garcia, Gedeon, Kong, Matsumoto, Muraoka, Pierick, Reyes Oda, Shimizu, Souza voting no (11) and none excused (0). Transmitted to Senate.
3/6/2026HPassed Second Reading as amended in HD 1; placed on the calendar for Third Reading with Representative(s) Amato, Souza voting aye with reservations; Representative(s) Alcos, Garcia, Gedeon, Kong, Matsumoto, Muraoka, Pierick, Reyes Oda, Shimizu voting no (9) and Representative(s) Hashem, Perruso, Quinlan, Sayama excused (4).
3/6/2026HReported from FIN (Stand. Com. Rep. No. 1018-26) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for 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, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; 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.
1/30/2026HReferred to FIN, referral sheet 5
1/28/2026HIntroduced and Pass First Reading.
1/26/2026HPending introduction.

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All Versions of this Measure

HB2306_HD1 Link to HB2306_HD1 .PDF file
HB2306 Link to HB2306 .PDF file

Committee Reports

HB2306_HD1_HSCR1018-26_ Link to committee report HB2306_HD1_HSCR1018-26_ .PDF file (opens in new window)

Testimony

HB2306_TESTIMONY_FIN_03-03-26_

Hearing Notices

FIN
3/03/26 10:00A
308 VIA VIDEOCONFERENCE
FIN
3/04/26 10:00A
308 VIA VIDEOCONFERENCE