HB 2214 Hawaii House · 2026 Regular Session

RELATING TO TAX CREDITS.

HB 2214 creates a refundable income tax credit specifically for diaper purchases. It directly affects low-income parents or caregivers who buy diapers for children, providing financial relief for this essential expense. The credit is refundable, meaning recipients receive the full credit amount as cash even if they owe no income tax. This policy change adds a new, targeted tax benefit to the state's income tax code, replacing potential tax savings with direct cash assistance for eligible households.

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

House Passage

Mar 2026

Senate Passage

Governor

Introduced Jan 26, 2026 Last action Mar 12, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

HB2214_HD1 → HB2214_HD2 · 2 edits

MINOR

The bill was revised to change its effective date from immediate approval to July 1, 3000, while retaining a specific provision for the diaper tax credit to apply to taxable years beginning after December 31, 2025. This creates a significant delay in the general implementation of the act, likely to allow for future legislative review or alignment with other long-term fiscal plans.

Scope change

The bill's applicability was altered to include a delayed effective date of July 1, 3000, with a partial exception for the diaper tax credit section.

TIMELINE

The general effective date of the Act was changed to July 1, 3000, significantly delaying its implementation.

REQUIREMENT

A specific requirement was added stating that Section 2 (the diaper tax credit) must apply to taxable years beginning after December 31, 2025, despite the later general effective date.

Floor votes

How they voted

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

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 12, 2026

Committee

Referred to HHS, WAM.

upper

Mar 12, 2026

Introduced

Received from House (Hse. Com. No. 379).

upper

Mar 10, 2026

Lower · Passed

Passed Third Reading as amended in HD 2 with none voting aye with reservations; none voting no (0) and Representative(s) Kong, Pierick excused (2). Transmitted to Senate.

lower

Feb 26, 2026

Lower · Passed

The 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.

lower

Feb 19, 2026

Committee

Reported from HSH (Stand. Com. Rep. No. 524-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

lower

Feb 17, 2026

Lower · Passed

The committee on HSH recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) Marten, Olds, Keohokapu-Lee Loy, Takayama, Takenouchi, Alcos, Garcia; Ayes with reservations: none; Noes: none; and 2 Excused: Representative(s) Amato, Hartsfield.

lower

Jan 30, 2026

Committee

Referred to HSH, FIN, referral sheet 5

lower

Jan 28, 2026

Introduced

Introduced and Pass First Reading.

lower

Jan 26, 2026

Introduced

Pending introduction.

lower

15 primary · 0 co-sponsors