Hawaii 2024 Regular Session

Hawaii Senate Bill SB1126

Introduced
1/20/23  
Refer
1/27/23  
Introduced
1/20/23  

Caption

Relating To Taxation.

Impact

If enacted, SB1126 will significantly impact taxpayers, particularly those with dependent care needs. By increasing the percentage of qualifying expenses and raising the dollar limits, the bill seeks to alleviate financial burdens that families face concerning childcare costs. Moreover, it ensures that tax credits are aligned with increases in the cost of living by mandating annual adjustments based on the consumer price index. This legislative change is anticipated to support families' economic well-being and enhance their ability to remain in the workforce.

Summary

Senate Bill 1126 is focused on amending the income tax credit for expenses related to household and dependent care services necessary for gainful employment. The legislation recognizes the increased costs of full-time childcare and aims to adjust the tax credits accordingly. Notably, the bill raises the applicable percentage of employment-related expenses eligible for tax credits, thereby increasing the financial support for families utilizing childcare services. Additionally, it establishes a dollar limit on the amount creditable for these expenses, enhancing the overall efficiency of the tax credit system for working families.

Contention

The bill is not without opposition, as discussions may revolve around the fiscal implications of increasing tax credits at the state level. Some critics may argue that while the intention is to support families, the financial impact on state revenues could be significant. Furthermore, there may be concerns regarding how effectively the increased credits can address the challenges of childcare accessibility and affordability. Lawmakers will need to navigate these complexities to garner broader support for the bill and address stakeholder concerns.

Companion Bills

HI HB241

Same As Relating To Taxation.

HI SB1126

Carry Over Relating To Taxation.

Similar Bills

HI HB1776

Relating To The Household And Dependent Care Services Tax Credit.

HI HB241

Relating To Taxation.

HI SB1126

Relating To Taxation.

HI HB241

Relating To Taxation.

HI HB326

Relating To The Household And Dependent Care Services Tax Credit.

HI HB753

Relating To The Household And Dependent Care Services Tax Credit.

HI HB1049

Relating To Income Tax.

HI HB1049

Relating To Income Tax.