Hawaii 2026 Regular Session

Hawaii House Bill HB2007

Introduced
1/26/26  
Refer
1/28/26  
Report Pass
2/11/26  
Refer
2/11/26  
Report Pass
2/20/26  
Refer
2/20/26  
Report Pass
3/6/26  
Engrossed
3/10/26  
Refer
3/12/26  
Report Pass
3/30/26  

Caption

Relating To The Household And Dependent Care Services Tax Credit.

Impact

The bill seeks to increase the applicable percentage of expenses for which taxpayers can receive credit under section 235-55.6 of the Hawaii Revised Statutes. Previously, provisions under Act 163, enacted in 2023, adjusted the amounts of employment-related expenses, yet did not change the cap on the percentage of such expenses. The intent behind this law is to provide a more substantial financial benefit to families, consistent with public officials' statements regarding approximate financial relief of $47 million versus a later estimate of $9.5 million. This discrepancy highlights the necessity for legislative amendments to truly meet the financial demands of families.

Summary

House Bill 2007 aims to amend the household and dependent care services tax credit in order to provide enhanced financial relief to working families in Hawaii. The bill addresses the rising costs of child care, which are reported to exceed $13,000 annually for full-time care. Its intended effect is to increase the percentage of employment-related expenses that taxpayers can claim under this credit, thereby improving affordability and access to child care services. This update is seen as essential for facilitating the academic and social development of children, while simultaneously supporting parents in maintaining stable employment.

Sentiment

Support for HB2007 is rooted in the sentiment that it could significantly alleviate financial burdens for many working families, supporting their capacity to afford child care services. However, there is also an undercurrent of skepticism regarding whether the proposed changes will result in the intended outcomes or if they adequately address the actual needs of families given the cost of living in Hawaii. Observers remain cautiously optimistic but note that the effectiveness of the bill would depend on its implementation and actual uptake among families requiring assistance.

Contention

Notable points of contention related to the bill revolve around the impact of its proposed changes on existing public funding and whether such financial relief can be equitably distributed among those who need it most. Additionally, there are concerns about potential loopholes in the implementation process that could lead to inequitable access to the benefits provided by the tax credit. Discussions suggest a need for ongoing assessments to ensure that the benefits of HB2007 reach the families for whom they are intended, without unintended consequences.

Companion Bills

HI SB2683

Same As Relating To The Household And Dependent Care Services Tax Credit.

Previously Filed As

HI HB753

Relating To The Household And Dependent Care Services Tax Credit.

HI HB326

Relating To The Household And Dependent Care Services Tax Credit.

HI HB796

Relating To Tax Credits.

HI HB701

Relating To Taxation.

HI HB1147

Relating To The Earned Income Tax Credit.

HI HB694

Relating To A Child Tax Credit.

HI SB376

Relating To Tax Credits.

HI SB1053

Relating To A Child Tax Credit.

HI HB441

Relating To Cigarette Taxes.

HI HB244

Relating To The Department Of Human Services.

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