HB2174 • 2026

RELATING TO TAXATION.

Children Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: ALCOS
Last action: 2026-01-30
Official status: Referred to HSH, ECD, FIN, referral sheet 5
Effective date: Not listed

Plain English Breakdown

The official source material does not provide details about the specific amounts of tax credits or who can claim them beyond the sunset date removal.

Removing the End Date for Tax Credits

This bill removes the end date set for certain tax credits in Hawaii, allowing families to continue claiming them beyond 2027.

What This Bill Does

Repeals the sunset date of Act 163 from 2027.

Who It Names or Affects

Hawaii residents who claim the Earned Income Tax Credit, Child and Dependent Care Tax Credit, or Food Excise Tax Credit.

Terms To Know

Sunset date: The specific date when a law or part of a law is set to expire unless it is renewed.

Limits and Unknowns

It does not specify how much money will be saved or spent as a result.
Does not mention if there are any limits on who can claim the tax credits.

Bill History

2026-01-30 H
Referred to HSH, ECD, FIN, referral sheet 5
2026-01-28 H
Introduced and Pass First Reading.
2026-01-26 H
Pending introduction.

Official Summary Text

RELATING TO TAXATION.
Cost of Living; Income Tax Credit; Child and Dependent Tax Credit; Food/Excise Tax Credit
Repeals the sunset date of Act 163, Session Laws of Hawaii 2023.

Current Bill Text

Read the full stored bill text

HB2174

HOUSE OF REPRESENTATIVES

H.B. NO.

2174

THIRTY-THIRD LEGISLATURE, 2026

STATE OF HAWAII

A BILL FOR AN ACT

relating
to taxation
.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

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SECTION
1.
�
The legislature finds that in 2023,
Hawaii's legislature approved a measure that doubled the size of the state
Earned Income Tax Credit as well as increased the amount of savings for the
Food Excise Tax Credit and the Child and Dependent Care Tax Credit.
�
These increases have given Hawaii families the
opportunity to claim nearly $42 million through the Food/Excise Tax credit; however,
a 2021 analysis revealed that more than $15 million credits went unclaimed.
�
Unfortunately, these increases in tax credit
amounts are set to expire in 2027.
�
As
the cost of living in the state continues to rise, it is imperative that we continue
to provide opportunities to keep our local families home.
�

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The
purpose of this Act is to remove the sunset date of Act 163 (2023).

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SECTION 2.
�
Act 163
, Session Laws
of Hawaii 2023
, is amended by amending section 5 to read as follows:

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"SECTION 5.
�
This Act, upon its approval, shall apply to
taxable years beginning after December 31, 2022 [
; provided that on December
31, 2027, this Act shall be repealed and sections 235-55.6(c), 235-55.75(a),
and 235-55.85(b), Hawaii Revised Statutes, shall be reenacted in the form in
which they read on the day prior to the effective date of this Act
]."

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SECTION
3.
�
Statutory material to be repealed is
bracketed and stricken.

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SECTION 4.
�
This Act shall take effect upon its approval.

INTRODUCED BY:

_____________________________

Report Title:

Cost of
Living; Income Tax Credit; Child and Dependent Tax Credit; Food/Excise Tax
Credit

Description:

Repeals
the sunset date of Act 163, Session Laws of Hawaii 2023.

The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.