Official record
Measure details
- Jurisdiction
- Hawaii
- Session
- 2026
- Chamber
- lower
- Classification
- bill
- Subjects
- Applicable Percentage, Disallowance Period, Employment-Related Expenses, Household and Dependent Care Services Tax Credit, Taxation
- Introduced / first action
- 2026-01-23 00:00:00
Source-supplied abstracts
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)
Sponsors
- PERRUSO (primary), primary
- AMATO (primary), primary
- BELATTI (primary), primary
- GRANDINETTI (primary), primary
- HUSSEY (primary), primary
- ILAGAN (primary), primary
- IWAMOTO (primary), primary
- KUSCH (primary), primary
- MARTEN (primary), primary
- MORIKAWA (primary), primary
- PIERICK (primary), primary
- POEPOE (primary), primary
- SOUZA (primary), primary
- TARNAS (primary), primary
- TEMPLO (primary), primary