HB 753 Hawaii House · 2026 Regular Session

RELATING TO THE HOUSEHOLD AND DEPENDENT CARE SERVICES TAX CREDIT.

Summary

Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit. 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. Effective 7/1/3000. Sunsets 6/30/3005. (HD1)

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Feb 2025

House Passage

Feb 2025

Senate Passage

Governor

Introduced Jan 17, 2025 Last action Dec 8, 2025

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What changed between versions

HB753 → HB753_HD1 · 4 edits

MODERATE

This bill updates the Household and Dependent Care Services Tax Credit by adding a new category of qualifying dependents (incapacitated spouses) and clarifying expense definitions. It also significantly alters the bill's timeline, setting a future effective date of July 1, 3000, and a sunset date of June 30, 3005, while making minor formatting adjustments to the text throughout.

Scope change

The bill's scope of eligibility was expanded to include incapacitated spouses as qualifying dependents, and the effective dates were moved to the year 3000.

ELIGIBILITY

Added 'incapacitated spouses' as a new category of qualifying dependents eligible for the tax credit.

TIMELINE

Changed the effective date to July 1, 3000, and the sunset date to June 30, 3005.

TECHNICAL

Added semicolons to the end of several list items to improve grammatical consistency.

Changed the word 'percent' to 'per cent' in the definition of the cost-of-living adjustment factor.

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

Feb 11, 2025

Lower · Passed

Report adopted; referred to the committee(s) on FIN 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. 334), recommending referral to FIN.

lower

Feb 5, 2025

Lower · Passed

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

lower

Jan 30, 2025

Committee

Reported from HSH (Stand. Com. Rep. No. 5) 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

11 primary · 0 co-sponsors