Bill Commons

HI HB 2306

died on adjournment

RELATING TO INCOME TAX.

Hawaii · 2026 Regular Session · lower

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Quick answers

Did HI HB 2306 pass?

No. HI HB 2306 died when the 2026 Regular Session adjourned without final action on it. Bills that die this way are sometimes reintroduced in a later session. Latest recorded action (2026-03-12): Received from House (Hse. Com. No. 394).

What is HI HB 2306 about?

Repeals future adjustments to income tax brackets. For taxable years beginning after 12/31/2026, increases the income tax rates for the three highest income tax brackets by one percentage point each. Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit. Establishes certain disallowance periods following a final decision that a claim for the credit was due to fraud and that the claim was disallowed. Extends the sunset for amendments made by Act 163, SLH 2023, to the Household and Dependent Care Services Tax Credit, Earned Income Tax Credit, and Food/Excise Tax Credit. Effective 7/1/3000. (HD1)

Who sponsors HI HB 2306?

NAKAMURA is the primary sponsor of HI HB 2306.

Description

Repeals future adjustments to income tax brackets. For taxable years beginning after 12/31/2026, increases the income tax rates for the three highest income tax brackets by one percentage point each. Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit. Establishes certain disallowance periods following a final decision that a claim for the credit was due to fraud and that the claim was disallowed. Extends the sunset for amendments made by Act 163, SLH 2023, to the Household and Dependent Care Services Tax Credit, Earned Income Tax Credit, and Food/Excise Tax Credit. Effective 7/1/3000. (HD1)

Introduced
2026-01-28
Latest action
2026-03-12 — Received from House (Hse. Com. No. 394).
Bill type
bill
Last updated
—

Subjects

Sponsors

  • NAKAMURAprimary

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-03-12

    Received from House (Hse. Com. No. 394).

    introduction,receipt

  2. 2026-03-12

    Passed First Reading.

    reading-1

  3. 2026-03-12

    Referred to WAM.

    referral-committee

  4. 2026-03-10

    Passed Third Reading with none voting aye with reservations; Representative(s) Alcos, Amato, Garcia, Gedeon, Kong, Matsumoto, Muraoka, Pierick, Reyes Oda, Shimizu, Souza voting no (11) and none excused (0). Transmitted to Senate.

    passage

  5. 2026-03-06

    Reported from FIN (Stand. Com. Rep. No. 1018-26) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.

  6. 2026-03-06

    Passed Second Reading as amended in HD 1; placed on the calendar for Third Reading with Representative(s) Amato, Souza voting aye with reservations; Representative(s) Alcos, Garcia, Gedeon, Kong, Matsumoto, Muraoka, Pierick, Reyes Oda, Shimizu voting no (9) and Representative(s) Hashem, Perruso, Quinlan, Sayama excused (4).

  7. 2026-03-04

    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.

    committee-passage-favorable

  8. 2026-03-03

    The committee(s) on FIN recommend(s) that the measure be deferred until 03-04-26.

    deferral

  9. 2026-03-03

    Bill scheduled for decision making on Wednesday, 03-04-26 10:00AM in conference room 308 VIA VIDEOCONFERENCE.

  10. 2026-02-27

    Bill scheduled to be heard by FIN on Tuesday, 03-03-26 10:00AM in House conference room 308 VIA VIDEOCONFERENCE.

  11. 2026-01-30

    Referred to FIN, referral sheet 5

    referral-committee

  12. 2026-01-28

    Introduced and Pass First Reading.

    introduction,reading-1

  13. 2026-01-26

    Pending introduction.

Versions

Documents

Votes

  • The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS.

    2026-03-04 · pass · 16-0

    Member-level votes (17)
    • Todd: yes
    • Takenouchi: yes
    • Hartsfield: yes
    • Hussey: yes
    • Keohokapu-Lee Loy: yes
    • Kitagawa: yes
    • Kusch: yes
    • Lee: yes
    • M: yes
    • Miyake: yes
    • Morikawa: yes
    • Perruso: yes
    • Templo: yes
    • Yamashita: yes
    • Alcos: yes
    • Gedeon: yes
    • Reyes Oda: yes

Related bills

Official source

https://capitol.hawaii.gov/session/measure_indiv.aspx?billtype=HB&billnumber=2306&year=2026

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T05:20:09.051962Z

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