Hawaii 2026 Regular Session

Hawaii House Bill HB1972

Introduced
1/26/26  
Refer
1/28/26  
Report Pass
2/11/26  
Refer
2/11/26  
Report Pass
2/19/26  
Refer
2/19/26  
Report Pass
3/5/26  
Engrossed
3/5/26  
Refer
3/10/26  
Report Pass
3/25/26  
Refer
3/25/26  

Caption

Relating To Taxation.

Impact

If enacted, HB 1972 will amend Chapter 235 of the Hawaii Revised Statutes to incorporate the family caregiver tax credit. This change is expected to enhance the economic well-being of caregivers who typically juggle their caregiving roles with other responsibilities, including work. The impact will be significant because it acknowledges the extensive unpaid labor provided by caregivers, which significantly contributes to the local economy and the wellbeing of elderly residents. By incentivizing caregiving through tax relief, the bill aims to facilitate caregivers’ ability to continue supporting their loved ones at home, thereby reducing the potential need for institutional care.

Summary

House Bill 1972 focuses on providing financial relief to family caregivers in Hawaii through the establishment of a nonrefundable tax credit. The bill recognizes the critical role played by family caregivers, who offer essential support and care to elderly and disabled relatives, often at considerable personal expense. The proposed tax credit is set at seventy-five percent of qualified expenses, capped at $3,000 per year, assisting eligible taxpayers who incur costs associated with caregiving without reimbursement. This initiative is seen as a response to the overwhelming financial burdens faced by caregivers, substantiated by studies indicating they spend a significant portion of their income on caregiving-related expenses.

Sentiment

Support for HB 1972 appears robust among caregiving advocacy groups and legislators aware of the struggles caregivers face. Proponents emphasize the need for state recognition and support of caregivers, framing the bill as an essential step in valuing their contributions. Opposition has not been prominently noted in the discussions reviewed; however, some concerns could arise regarding the bill's fiscal implications and its effective implementation within the state's budgetary framework. Overall, sentiment leans heavily towards enhancing support for caregivers as a pressing social necessity.

Contention

Although the bill enjoys broad support, there might be discussions surrounding its fiscal impact and the defined eligibility criteria for the tax credit. Stakeholders might raise questions about the appropriateness of the $3,000 cap on tax credits, whether it adequately reflects the actual costs incurred by caregivers. Furthermore, as this bill proposes a long-term commitment from the state, questions about funding and the sustainability of the tax credit over time may arise. Caregivers advocating for additional support may also push for more comprehensive measures beyond just tax relief.

Companion Bills

HI SB2863

Same As Relating To Taxation.

Previously Filed As

HI HB701

Relating To Taxation.

HI HB853

Relating To Taxation.

HI SB879

Relating To Taxation.

HI HB1370

Relating To Taxation.

HI SB1043

Relating To Taxation.

HI HB1369

Relating To Taxation.

HI HB1146

Relating To Pass-through Entity Taxation.

HI HB1085

Relating To Taxation.

HI SB338

Relating To Taxation.

HI SB377

Relating To Taxation.

Similar Bills

No similar bills found.