HB 701 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 moneys to the Executive Office on Aging. The tax credit applies to taxable years beginning after 12/31/2026. Effective 12/31/2050. (SD2)

Issues: ✓ Budget & Taxes

Bill status passed both 4 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Apr 2025

House Passage

Mar 2025

Senate Passage

Apr 2025

Governor

Introduced Jan 17, 2025 Last action Apr 2, 2026

Maddy AI version diff · 5 comparisons

What changed between versions

HB701_SD1 → HB701_SD2 · 4 edits

MODERATE

This bill update shifts the administrative responsibility for the Family Caregiver Tax Credit from a joint effort between the Department of Taxation and the Executive Office on Aging to a streamlined process where the Executive Office on Aging handles verification and certification. The Department of Taxation retains the authority to audit these certifications but no longer shares the initial verification workload. Additionally, the bill text was updated to reflect a new Senate District (SD2) and revised metadata.

Scope change

The scope of administrative duties changed; the Executive Office on Aging now has a new mandate to verify expenses and certify credit amounts, while the Department of Taxation's role is limited to auditing and reporting.

REQUIREMENT

Removed the requirement for the Executive Office on Aging to jointly prepare forms and the Department of Taxation to require information specifically to ascertain validity with the Aging Office's certification.

Added new duties for the Executive Office on Aging to maintain records, verify qualified expenses, total all claims, and issue official certificates to taxpayers.

ENFORCEMENT

Clarified that the Department of Taxation can audit and adjust the certifications issued by the Executive Office on Aging to ensure accuracy.

TECHNICAL

Updated bill metadata, including the Senate District designation from SD1 to SD2 and adjusted line numbers and timestamps.

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

Apr 10, 2025

Amended

House disagrees with Senate amendment (s).

lower

Apr 8, 2025

Introduced

Returned from Senate (Sen. Com. No. 664) in amended form (SD 2).

lower

Apr 8, 2025

Upper · Passed

Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.

upper

Apr 1, 2025

Upper · Passed

The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 11 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) DeCoite, Fevella.

upper

Mar 27, 2025

Upper · Passed

The committee(s) on WAM will hold a public decision making on 04-01-25 10:01AM; Conference Room 211 & Videoconference.

upper

Mar 20, 2025

Upper · Passed

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

upper

Mar 20, 2025

Committee

Reported from HHS (Stand. Com. Rep. No. 1201) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

upper

Mar 17, 2025

Upper · Passed

The committee(s) on HHS recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in HHS were as follows: 5 Aye(s): Senator(s) San Buenaventura, Aquino, Hashimoto, Keohokalole, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

upper

Mar 11, 2025

Upper · Passed

The committee(s) on HHS has scheduled a public hearing on 03-17-25 1:00PM; Conference Room 225 & Videoconference.

upper

Mar 6, 2025

Committee

Referred to HHS, WAM.

upper

Mar 6, 2025

Introduced

Received from House (Hse. Com. No. 270).

upper

Mar 4, 2025

Lower · Passed

Passed Third Reading as amended in HD 3 with none voting aye with reservations; none voting no (0) and Representative(s) Pierick, Ward excused (2). Transmitted to Senate.

lower

Feb 24, 2025

Lower · Passed

The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 15 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Alcos, Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Ward.

lower

Feb 11, 2025

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 Representative(s) Cochran, Ward excused (2).

lower

Feb 11, 2025

Committee

Reported from ECD (Stand. Com. Rep. No. 333) as amended in HD 2, recommending referral to FIN.

lower

Feb 5, 2025

Lower · Passed

The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) Ilagan, Hussey, Holt, Tam, Templo, Todd, Matsumoto; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.

lower

Jan 30, 2025

Committee

Reported from HSH (Stand. Com. Rep. No. 4) as amended in HD 1, recommending passage on Second Reading and referral to ECD.

lower

Jan 28, 2025

Lower · Passed

The committee on HSH recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 8 Ayes: Representative(s) Marten, Olds, Amato, Chun, Keohokapu-Lee Loy, Takayama, Takenouchi, Garcia; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Alcos.

lower

Jan 21, 2025

Committee

Referred to HSH, ECD, FIN, referral sheet 2

lower

Jan 21, 2025

Introduced

Introduced and Pass First Reading.

lower

Jan 17, 2025

Introduced

Pending introduction.

lower

30 primary · 0 co-sponsors