HB 1147 Hawaii House · 2026 Regular Session

RELATING TO THE EARNED INCOME TAX CREDIT.

Summary

Clarifies that nonresidents who claim the state refundable earned income tax credit are required to adjust the amount claimed using the ratio of their Hawaii adjusted gross income to federal adjusted gross income. Eliminates the unlimited carryforward on nonrefundable earned income tax credits claimed for tax year 2022. Effective 7/1/3000. (HD1)

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Mar 2025

House Passage

Mar 2025

Senate Passage

Governor

Introduced Jan 21, 2025 Last action Dec 8, 2025

Maddy AI version diff · 1 comparison

What changed between versions

HB1147 → HB1147_HD1 · 3 edits

MINOR

The bill was amended from its original version to include a House of Delegates designation (HD 1) and updated metadata. The most significant substantive change is the addition of a future effective date of July 1, 3000, while retaining the existing provision that the tax credit rules apply to taxable years beginning after December 31, 2024. The description was also slightly expanded to clarify that the carryforward elimination applies specifically to credits claimed for tax year 2022.

Scope change

The bill's scope remains focused on the Earned Income Tax Credit, but the applicability timeline was modified by adding a specific future effective date of July 1, 3000, alongside the existing rule regarding taxable years after December 31, 2024.

TIMELINE

Added a specific effective date of July 1, 3000, to the act, while maintaining the rule that it applies to taxable years beginning after December 31, 2024.

DESCRIPTION

Expanded the bill description to explicitly state that the elimination of the unlimited carryforward applies only to nonrefundable earned income tax credits claimed for tax year 2022.

TECHNICAL

Updated the bill title to include 'HD 1' and changed the sponsor name from Doreen Belen to Chris Kobayashi.

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

Mar 25, 2025

Upper · Passed

The committee(s) on WAM has scheduled a public hearing on 03-28-25 10:00AM; Conference Room 211 & Videoconference.

upper

Mar 6, 2025

Committee

Referred to WAM.

upper

Mar 6, 2025

Introduced

Received from House (Hse. Com. No. 335).

upper

Mar 4, 2025

Lower · Passed

Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Pierick, Ward excused (2). Transmitted to Senate.

lower

Feb 19, 2025

Lower · Passed

The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 12 Ayes: Representative(s) Yamashita, Takenouchi, Holt, Hussey, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Reyes Oda; Ayes with reservations: none; Noes: none; and 4 Excused: Representative(s) Grandinetti, Keohokapu-Lee Loy, Alcos, Ward.

lower

Jan 23, 2025

Committee

Referred to FIN, referral sheet 3

lower

Jan 23, 2025

Introduced

Introduced and Pass First Reading.

lower

Jan 21, 2025

Introduced

Pending introduction.

lower

1 primary · 0 co-sponsors