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HB2306HIEngrossed 2026 Regular Session

Relating To Income Tax.

Last status update Mar 10, 2026

What this measure contains

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)

Source summary of the imported measure. Amendments can change the wording; read a specific version for its complete provisions.

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Source: legiscan· Loaded Oct 30, 2026· Snapshot export date not suppliedOriginal record ↗

Bill text and versions

Drafts can change as a measure moves through the Legislature. Check the version attached to a recorded vote.

Related measures

  • SB3125— Same As

Related measures may contain different language or follow different histories.

How this measure moved

Legislative path

Each stage below is a recorded decision from the official measure history, attached to the draft it considered. A member's row follows their votes from the first draft to the latest, and a highlighted vote marks where it changed. Committee and conference votes list every member by name. Floor votes list only exceptions; members serving that day who aren't named are shown as ayes in a dashed outline.

  1. Introduced
  2. HD1by FIN

Companion measure: SB3125. A companion follows its own path; its votes are not combined with this one.

Decision stages

  1. House FIN committee on the introduced draft: Passed, with amendments, reported as HD1

    16 aye · 0 no · 0 excused

  2. House second reading on HD1: Passed

    35 aye · 2 aye with reservations · 9 no · 4 excused

  3. House third reading on HD1: Passed

    39 aye · 11 no · 0 excused

House members along the path

23 more House members only counted as floor ayes

Aye named · Aye* with reservations · Aye floor vote, not named as an exception · No · Excused · Changed reversed from the previous vote

Names are matched to legislators only when exactly one person fits; every printed name on this measure was matched. A missing vote means no record was found for that member at that stage, not a no vote. Committee codes follow the Legislature's abbreviations.Official measure history ↗

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Legislative history

  1. Pending introduction.

  2. Introduced and Pass First Reading.

  3. Referred to FIN, referral sheet 5

  4. Bill scheduled to be heard by FIN on Tuesday, 03-03-26 10:00AM in House conference room 308 VIA VIDEOCONFERENCE.

  5. The committee(s) on FIN recommend(s) that the measure be deferred until 03-04-26.

  6. Bill scheduled for decision making on Wednesday, 03-04-26 10:00AM in conference room 308 VIA VIDEOCONFERENCE.

  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. 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.

  9. 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).

  10. 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.

  11. Received from House (Hse. Com. No. 394).

  12. Passed First Reading.

  13. Referred to WAM.

Bill sponsors