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Hawaii · 2026 Regular Session · Bill

HB 2306: RELATING TO INCOME TAX.

Passed one chamber Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

HB 2306 is a bill introduced in the Hawaii House on January 26, 2026. According to its official title, it concerns: RELATING TO INCOME TAX. Primary sponsor: Nadine Nakamura (Democratic). Most recent recorded action (March 12, 2026): Received from House (Hse. Com. No. 394).

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.

Repeals future adjustments to income tax brackets. For taxable years beginning after 12/31/2026, increases the income tax rates for the three highest income tax brackets by one percentage point each. Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit. Establishes certain disallowance periods following a final decision that a claim for the credit was due to fraud and that the claim was disallowed. Extends the sunset for amendments made by Act 163, SLH 2023, to the Household and Dependent Care Services Tax Credit, Earned Income Tax Credit, and Food/Excise Tax Credit. Effective 7/1/3000. (HD1)

Sponsors

Sponsors by party (alphabetical): Democratic 1

NameRolePartyChamberDistrict
Nadine NakamuraPrimary sponsorDemocraticHouse15

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. Received from House (Hse. Com. No. 394).
  2. Passed First Reading.
  3. Referred to WAM.
  4. Passed Third Reading with none voting aye with reservations; Representative(s) Alcos, Amato, Garcia, Gedeon, Kong, Matsumoto, Muraoka, Pierick, Reyes Oda, Shimizu, Souza voting no (11) and none excused (0). Transmitted to Senate.
  5. Reported from FIN (Stand. Com. Rep. No. 1018-26) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
  6. Passed Second Reading as amended in HD 1; placed on the calendar for Third Reading with Representative(s) Amato, Souza voting aye with reservations; Representative(s) Alcos, Garcia, Gedeon, Kong, Matsumoto, Muraoka, Pierick, Reyes Oda, Shimizu voting no (9) and Representative(s) Hashem, Perruso, Quinlan, Sayama excused (4).
  7. The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.
  8. The committee(s) on FIN recommend(s) that the measure be deferred until 03-04-26.
  9. Bill scheduled for decision making on Wednesday, 03-04-26 10:00AM in conference room 308 VIA VIDEOCONFERENCE.
  10. Bill scheduled to be heard by FIN on Tuesday, 03-03-26 10:00AM in House conference room 308 VIA VIDEOCONFERENCE.
  11. Referred to FIN, referral sheet 5
  12. Introduced and Pass First Reading.

Showing 12 most recent of 13 actions. Full history

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source