SB1013 • 2026

RELATING TO THE EARNED INCOME TAX CREDIT.

Taxes

Active

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

Sponsor: LEE, C., CHANG, HASHIMOTO, MCKELVEY, RHOADS, SAN BUENAVENTURA
Last action: 2025-12-08
Official status: Carried over to 2026 Regular Session.
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

RELATING TO THE EARNED INCOME TAX CREDIT.

What This Bill Does

RELATING TO THE EARNED INCOME TAX CREDIT.
Taxation; Earned Income Tax Credit; Additional Credit for Dependents Authorizes each qualifying individual taxpayer to claim an additional credit if the taxpayer claims any dependent under the age of eighteen.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2025-12-08 D
Carried over to 2026 Regular Session.
2025-01-23 S
Referred to WAM.
2025-01-21 S
Passed First Reading.
2025-01-17 S
Introduced.

Official Summary Text

RELATING TO THE EARNED INCOME TAX CREDIT.
Taxation; Earned Income Tax Credit; Additional Credit for Dependents
Authorizes each qualifying individual taxpayer to claim an additional credit if the taxpayer claims any dependent under the age of eighteen.

Current Bill Text

Read the full stored bill text

SB1013

THE SENATE

S.B. NO.

1013

THIRTY-THIRD LEGISLATURE, 2025

STATE OF HAWAII

A BILL FOR AN ACT

relating
to the earned income tax credit
.

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

����
SECTION
1
.
�
Section 235-55.75, Hawaii Revised Statutes,
is amended by amending subsection (a) to read as follows:

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"
(a)
�
Each qualifying
individual taxpayer may claim a refundable earned income tax credit.
�
The tax credit, for the appropriate taxable
year, shall be forty per cent of the federal earned income tax credit allowed
and properly claimed under section 32 of the Internal Revenue Code and reported
as such on the individual's federal income tax return.
�
Each qualifying taxpayer claiming a
dependent under the age of eighteen may claim an additional ten per cent of the
federal earned income tax credit; provided that spouses filing separate tax
returns for a taxable year for which a joint return could have been filed shall
claim only the tax credit to which they would have been entitled had a joint
return been filed.
"

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SECTION 2.
�
New statutory material is underscored.

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SECTION 3.
�
This Act, upon its approval, shall apply to
taxable years beginning after December 31, 2024.

INTRODUCED BY:

_____________________________

Report Title:

Taxation;
Earned Income Tax Credit; Additional Credit for Dependents

Description:

Authorizes
each qualifying individual taxpayer to claim an additional credit if the
taxpayer claims any dependent under the age of eighteen.

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