HB 1972 Hawaii House · 2026 Regular Session

RELATING TO TAXATION.

Summary

Establishes a family caregiver tax credit for nonpaid family caregivers. Requires the Department of Taxation to submit annual reports to the Legislature. Appropriates funds. Applies to taxable years beginning after 12/31/2026. Effective 1/1/2050. (SD1)

Bill status passed both 4 of 5 stages cleared

Introduction

Jan 2026

Committee Review

May 2026

House Passage

Mar 2026

Senate Passage

Apr 2026

Governor

Introduced Jan 23, 2026 Last action May 1, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

HB1972_HD2 → HB1972_SD1 · 4 edits

MODERATE

The bill was revised from a House Draft (HD2) to a Senate Draft (SD1), updating administrative metadata and refining the text for legislative clarity. The most significant policy change is the effective date, which was moved from July 1, 3000, to January 1, 2050, indicating a long-term planning horizon for the program.

Scope change

The bill's scope remains focused on providing tax credits and support for family caregivers, but the text was edited to improve readability and grammatical flow in several sections.

TIMELINE

The effective date of the Act was changed from July 1, 3000, to January 1, 2050, likely to align with long-term fiscal planning or a specific future legislative cycle.

TECHNICAL

Administrative metadata, including author names, file versions, and internal tracking numbers, were updated to reflect the bill's progression from the House to the Senate.

DEFINITION

The definition of 'care recipient' was slightly rephrased for better grammatical flow, and the list of qualified expenses was restructured to explicitly include professional home care services as a distinct category.

REQUIREMENT

Text regarding eligibility criteria was edited to change phrasing from 'during the taxable year' to 'in which the eligible taxpayer,' clarifying the timing of care provision.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 1, 2026

Lower · Passed

Conference Committee Meeting will reconvene on Friday 05-01-26 5:20PM in conference room 329.

lower

Apr 30, 2026

Lower · Passed

Conference Committee Meeting will reconvene on Friday 05-01-26 2:00PM in conference room 329.

lower

Apr 29, 2026

Lower · Passed

Conference Committee Meeting will reconvene on Thursday 04-30-26 2:00PM in conference room 329.

lower

Apr 28, 2026

Lower · Passed

Conference Committee Meeting will reconvene on Wednesday 04-29-26 2:00PM in conference room 329.

lower

Apr 24, 2026

Lower · Passed

Bill scheduled for Conference Committee Meeting on Monday, 04-27-26 2:00PM in conference room 329.

lower

Apr 14, 2026

Amended

House disagrees with Senate amendment (s).

lower

Apr 10, 2026

Introduced

Returned from Senate (Sen. Com. No. 541) in amended form (SD 1).

lower

Apr 10, 2026

Upper · Passed

Report Adopted; Passed Third Reading. Ayes, 25; Aye(s) with reservations: none. Noes, 0 (none). Excused, 0 (none). Transmitted to House.

upper

Apr 6, 2026

Upper · Passed

The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The votes in WAM were as follows: 12 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Lee, C..

upper

Mar 30, 2026

Upper · Passed

The committee(s) on WAM will hold a public decision making on 04-01-26 10:03AM; Conference Room 211 & Videoconference.

upper

Mar 25, 2026

Upper · Passed

Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

upper

Mar 25, 2026

Committee

Reported from HHS (Stand. Com. Rep. No. 3190) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

upper

Mar 20, 2026

Upper · Passed

The committee(s) on HHS recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in HHS were as follows: 4 Aye(s): Senator(s) San Buenaventura, Kanuha, Keohokalole, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) McKelvey.

upper

Mar 17, 2026

Upper · Passed

The committee(s) on HHS has scheduled a public hearing on 03-20-26 1:00PM; Conference Room 225 & Videoconference.

upper

Mar 10, 2026

Committee

Referred to HHS, WAM.

upper

Mar 6, 2026

Introduced

Received from House (Hse. Com. No. 68).

upper

Mar 5, 2026

Lower · Passed

Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Perruso excused (1). Transmitted to Senate.

lower

Feb 26, 2026

Lower · Passed

The committee on FIN recommend that the measure be PASSED, UNAMENDED. 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.

lower

Feb 19, 2026

Lower · Passed

Report adopted; referred to the committee(s) on FIN as amended in HD 2 with none voting aye with reservations; none voting no (0) and none excused (0).

lower

Feb 19, 2026

Committee

Reported from ECD (Stand. Com. Rep. No. 513-26) as amended in HD 2, recommending referral to FIN.

lower

Feb 18, 2026

Lower · Passed

The 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.

lower

Feb 11, 2026

Committee

Reported from HSH (Stand. Com. Rep. No. 155-26) as amended in HD 1, recommending passage on Second Reading and referral to ECD.

lower

Feb 5, 2026

Lower · Passed

The 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.

lower

Jan 28, 2026

Committee

Referred to HSH, ECD, FIN, referral sheet 3

lower

Jan 26, 2026

Introduced

Introduced and Pass First Reading.

lower

Jan 23, 2026

Introduced

Pending introduction.

lower

32 primary · 0 co-sponsors