Hawaii legislation · 2026 Regular Session
Hawaii HB1972: Relating to Taxation.
Status: In committee, May 1, 2026
Establishes a family caregiver tax credit for nonpaid family caregivers. Requires the Department of Taxation to submit annual reports to the Legislature. Appropriates moneys. The tax credit applies to taxable years beginning after 12/31/2026.
What the bill says
A bill for an act relating to taxation.
From the engrossed text:
A BILL FOR AN ACT RELATING TO TAXATION. SECTION 1. The legislature finds that family caregivers are the backbone of the long-term care system in the State. AARP's latest report, "Caregiving in the U.S. 2025: Caring Across States", found that about two hundred sixty thousand Hawaii residents are family caregivers, providing largely unpaid and unsupported care to older parents, spouses, and other loved ones. Family caregivers provide more than $2,600,000,000 in unpaid care each year in Hawaii, helping adult family members live independently at home and in their communities. Caregiving services can range from managing personal finances and transporting for medical visits to providing twenty-four-hour supervision and assisting with bathing, toileting, and dressing so that their loved ones are not prematurely institutionalized and can remain in their homes. The legislature further finds that nonpaid family caregivers face many physical, emotional, and financial 2026-1821 HB1972 SDl SMA.docx Page H.B. NO. challenges and often balance caregiving with work and other personal responsibilities. A 2021 national study found that, on average, family caregivers spend twenty-six per cent of their income on caregiving services; nearly eight in ten caregivers report having routine out-of-pocket expenses related to caregiving; and that these out-of-pocket expenses average $7,242 per year. The legislature believes that the demands on family caregivers are not isolated family issues and that the State …
Sponsors
- Cory Chun (D, 35) · primary sponsor
- Terez Amato (D, 11)
- Della Belatti (D, 26)
- Elle Cochran (D, 14)
- Luke Evslin (D, 16)
- Andrew Garrett (D, 22)
- Tina Grandinetti (D, 20)
- Hartsfield, Daisy (D, 36)
- Mark Hashem (D, 19)
- Linda Ichiyama (D, 31)
- Greggor Ilagan (D, 4)
- Kim Iwamoto (D, 25)
Latest actions
- : Conference Committee Meeting will reconvene on Friday 05-01-26 5:20PM in conference room 329.
- : Conference Committee Meeting will reconvene on Friday 05-01-26 2:00PM in conference room 329.
- : Conference Committee Meeting will reconvene on Thursday 04-30-26 2:00PM in conference room 329.
- : Conference Committee Meeting will reconvene on Wednesday 04-29-26 2:00PM in conference room 329.
- : Bill scheduled for Conference Committee Meeting on Monday, 04-27-26 2:00PM in conference room 329.
- : Received notice of Senate conferees (Sen. Com. No. 725).
- : Senate Conferees Appointed: McKelvey Chair; Moriwaki Co-Chair; Fevella.
- : Received notice of appointment of House conferees (Hse. Com. No. 786).
- : House Conferees Appointed: Marten, Ilagan, Keohokapu-Lee Loy Co-Chairs; Hartsfield, Garcia.
- : Received notice of disagreement (Hse. Com. No. 599).
Votes
- Report Adopted; Passed Third Reading (April 10, 2026): 25 yea, 0 nay, passed
- WAM: recommend(s) that the measure be PASSED, UNAMENDED (April 6, 2026): 12 yea, 0 nay, passed
- HHS: recommend(s) that the measure be PASSED, WITH AMENDMENTS (March 20, 2026): 4 yea, 0 nay, passed
- Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Perruso excused (1) (March 5, 2026): 50 yea, 0 nay, passed
- FIN: recommend that the measure be PASSED, UNAMENDED (February 26, 2026): 16 yea, 0 nay, passed
- 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 none excused (0) (February 19, 2026): 51 yea, 0 nay, passed
Subjects: Report, Taxation, Appropriations, Rules, Study, Reports
Common questions
- What is HB1972?
- HB1972 is a bill in the Hawaii Legislature (2026 Regular Session): Relating to Taxation.
- What does HB1972 do?
- In its own words: A bill for an act relating to taxation.
- What is the status of HB1972?
- In committee as of May 1, 2026. Latest action: Conference Committee Meeting will reconvene on Friday 05-01-26 5:20PM in conference room 329. (May 1, 2026).
- Who sponsored HB1972?
- Cory Chun (D, 35), with 11 co-sponsors.
- Where is the official record for HB1972?
- On the Hawaii Legislature website: https://www.capitol.hawaii.gov/measure_indiv.aspx?billtype=HB&billnumber=1972&year=2026
Source: official Hawaii record. Tracked by Delilah, AI for legislation across all 50 states and Congress.