30th Legislature, 2019
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SB2283       (?)

Report Title: Taxation; Refundable Tax Credit; Child Care Expenses
Description: Establishes a child care expense refundable tax credit that is equal to an unspecified per cent of the amount the taxpayer spent on eligible child care expenses during that taxable year. Defines "eligible child care expenses" as the total amount the taxpayer paid to a child care facility in the State for the care of a child who is under the age of 13 and for whom the taxpayer is entitled to a deduction under section 235-54(a), HRS. Prohibits a taxpayer from claiming both the child care expenses tax credit and the credit for employment-related expenses for household and dependent care services under section 235-55.6, HRS. Applies to taxable years beginning after December 31, 2019.
Package: None
Current Referral: HMS, WAM
Introducer(s): DELA CRUZ

Sort by Date Status Text
1/21/2020SPassed First Reading.
1/21/2020SReferred to HMS, WAM.
1/23/2020SThe committee(s) on HMS has scheduled a public hearing on 01-27-20 2:45PM in conference room 016.
1/27/2020SThe committee(s) on HMS deferred the measure until 01-31-20 2:45PM in conference room 016.
1/31/2020SThe committee(s) on HMS recommend(s) that the measure be PASSED, UNAMENDED. The votes in HMS were as follows: 4 Aye(s): Senator(s) Ruderman, K. Rhoads, Ihara, Riviere; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella.
2/10/2020SReported from HMS (Stand. Com. Rep. No. 2442) with recommendation of passage on Second Reading and referral to WAM.
2/10/2020SReport adopted; Passed Second Reading and referred to WAM.
2/10/2020SThe committee(s) on WAM will hold a public decision making on 02-13-20 11:00AM in conference room 211.
2/13/2020SThe committee on WAM deferred the measure.

S = Senate | H = House | D = Data Systems | $ = Appropriation measure | ConAm = Constitutional Amendment

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HMS 016 1/27/2020 2:45 PM View
HMS 016 1/31/2020 2:45 PM View
WAM 211 2/13/2020 11:00 AM View