THE SENATE

KA ‘AHA KENEKOA

 

THE THIRTY-THIRD LEGISLATURE

REGULAR SESSION OF 2026

 

COMMITTEE ON WAYS AND MEANS

Senator Donovan M. Dela Cruz, Chair

Senator Sharon Y. Moriwaki, Vice Chair

 

AMENDED NOTICE OF HEARING

 

DATE:

Thursday, March 5, 2026

TIME:

10:15 AM

PLACE:

Conference Room 211 & Videoconference

State Capitol

415 South Beretania Street

 

 

PHOTO ID REQUIRED FOR ENTRANCE TO THE STATE CAPITOL

BUILDING HOURS: 7AM TO 5PM, MONDAY - FRIDAY

 

The Legislature is accepting written, videoconference, and in-person testimony at public hearings.

A live stream of all Senate Standing Committee meetings will be available on the Senate YouTube Channel.

 

 

A M E N D E D  A G E N D A

 

PLEASE NOTE: This hearing will be rescheduled to March 5, 2026 at 12:00 PM.

 

SB 3125

      Status & Testimony

RELATING TO INCOME TAX.

Repeals future adjustments to the standard deduction and income tax brackets.  Increases the applicable percentage of the employment-related expenses for which the child and dependent care tax credit may be claimed; provides for a disallowance period when there is a final administrative or judicial decision finding that the claim was due to fraud or disallowing the credit; and defines "adjusted gross income" for purposes of the child and dependent care tax credit as adjusted gross income as defined by the Internal Revenue Code of 1986, as amended.  Extends the sunset for amendments made by Act 163, SLH 2023 to the child and dependent care tax credit, earned income tax credit, and food/excise tax credit.

 

WAM

[Measure deleted 03-04-26]

 

Decision Making to follow, if time permits.

 

All testimony received by the Hawai‘i Senate is posted on the Hawai‘i Legislature's website, which is accessible to the public. Please do not include private information that you do not want disclosed to the public.

 

Please go to the Legislature's website, https://www.capitol.hawaii.gov, to submit written testimony at least 24 hours prior to the hearing. Create a free account on the website, or sign in to an existing account, then click on the "Participate" drop down menu and select the "Submit Testimony" option to get started. While submitting your written testimony, you will be prompted to indicate if you would also like to testify at the hearing in-person or remotely via videoconference.

 

Please note the following:

 

·         The number of oral testifiers and/or time allotted to each testifier may be limited by the Chair when necessary to adhere to the committee hearing schedule. We may not be able to accommodate everyone who requests to testify orally.

·         Testifiers for this hearing will be limited to 1 minute each.

 

If you wish to testify via videoconference during the hearing, please review the detailed step-by-step instructions for testimony procedures before you submit your written testimony. Here's a direct link to the instructions: https://www.capitol.hawaii.gov/docs/testimonyinstructions.pdf

 

For general help navigating the committee hearing process, please contact the Public Access Room at (808) 587-0478 or par@capitol.hawaii.gov. You can also visit their website at https://lrb.hawaii.gov/par/.

 

For special assistance: The cable TV broadcast and/or live stream of this meeting will include closed captioning. If you need an auxiliary aid/service or other accommodation due to a disability, please call the committee clerk at the telephone number listed below or email WAMcommittee@capitol.hawaii.gov. Requests made as early as possible have a greater likelihood of being fulfilled.

 

For amended notices: Measures that have been deleted are stricken through and measures that have been added are underscored.  If a measure is both underscored and stricken through, that measure has been deleted from the agenda.

 

FOR FURTHER INFORMATION, PLEASE CALL THE COMMITTEE CLERK AT 808-586-6800.

 

 

 

 

_____________________________________

Senator Donovan M. Dela Cruz

Chair