HB 701 Hawaii House · 2025 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 23, 2025

Maddy AI version diff · 5 comparisons

What changed between versions

HB701_SD1 → HB701_SD2 · 3 edits

MINOR

The bill was renumbered from SD1 to SD2 and updated with metadata indicating it was revised on April 4, 2025. The substantive policy content remains largely the same, establishing a tax credit for family caregivers in Hawaii, though the text was reformatted and some sections were reorganized. The core provisions regarding eligibility, credit amounts, and funding remain unchanged.

Scope change

The bill's scope and applicability remain unchanged; it continues to establish a tax credit for nonpaid family caregivers in Hawaii.

TECHNICAL

The bill was renumbered from S.D. 1 to S.D. 2, indicating a revision in the legislative process.

Metadata headers and formatting were added, including author names (Lance Ching, Ainoa Naniole), timestamps, and document identifiers, which are administrative additions rather than policy changes.

The text was reformatted with different spacing and some sections were reorganized, but the substantive policy language regarding the tax credit, eligibility criteria, and funding amounts remains consistent with the original version.

HB701_HD3 → HB701_SD1 · 11 edits

MAJOR

The bill was reformatted from a House Draft (HD3) to a Senate Draft (SD1) version, with significant substantive changes including the addition of new definitions for 'care recipient' and 'eligible taxpayer', expanded qualified expenses, new reporting requirements, and a delayed effective date. The version also includes metadata headers and formatting changes typical of legislative processing.

Scope change

The bill's scope expanded to include more detailed definitions of who qualifies as a care recipient and eligible taxpayer, and expanded what expenses qualify for the tax credit.

DEFINITION

Added detailed definitions for 'care recipient' including specific impairment requirements (activities of daily living, instrumental activities, or cognitive impairment) and 'eligible taxpayer' with income thresholds of $75,000 or $125,000 for joint filers.

Added definition for 'relative' to include various family relationships and hanai relationships.

Added definition for 'qualified expenses' including home modifications, equipment, home care aides, respite care, adult day care, personal care attendants, transportation, health care equipment, and assistive technology.

Added definition for 'instrumental activity of daily living' referencing section 349-16.

Added definition for 'activity of daily living' referencing section 349-16.

ELIGIBILITY

Added specific criteria for care recipients including citizenship status, residence restrictions, and impairment requirements.

REQUIREMENT

Added requirement for the Department of Taxation to submit annual reports to the legislature on tax credit claims and costs.

Added requirement that tax credit claims must be filed within 12 months after the taxable year ends, with failure to comply constituting a waiver.

TIMELINE

Changed effective date from unspecified to December 31, 2050, with the credit applying to taxable years beginning after December 31, 2026.

FISCAL

Added appropriation for fiscal year 2026-2027 with $100,000 for infrastructure and unspecified amount for claim certification.

TECHNICAL

Added metadata headers including bill number, dates, and processing information typical of Senate Draft formatting.

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

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

Committee

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