BillCam

Refundable Tax Credit

Number	Legislature	Summary	Subjects
SB-2291	State (Hawaii)	Establishes a refundable tax credit equal to an unspecified percentage of a taxpayer's eligible child care expenses. Defines eligible child care expenses to mean the sum of the taxpayer paid to a child care facility in the State to: (1) support the child care needs of the taxpayer's employees in the taxable year; and (2) purchase child care slots at the child care facility that are actually provided or reserved for children of the taxpayer's employees. Applies to taxable years beginning after December 31, 2020. (SD1) Democrat: 100% (1) 100% Democrat support	Taxation Refundable Tax Credit Business-supported Child Care
SB-2288	State (Hawaii)	Establishes a child care resource and referral contribution refundable tax credit that is equal to 50% of the amount of the monetary contribution the taxpayer makes to a child care resource agency or child care referral agency in the State. Prohibits a taxpayer from claiming both the child care contribution 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. Democrat: 100% (1) 100% Democrat support	Taxation Refundable Tax Credit Child Care Resource Agencies Child Care Referral Agencies
SB-2289	State (Hawaii)	Establishes a child care facility contribution refundable tax credit that is equal to 50% of the amount of the monetary contribution a taxpayer makes to a child care facility in the State. Prohibits a taxpayer from claiming both the child care contribution 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. Democrat: 100% (1) 100% Democrat support	Taxation Refundable Tax Credit Promotion Of Child Care Facilities
SB-2399	State (Hawaii)	Changes the earned income tax credit from a nonrefundable tax credit to a refundable tax credit. Democrat: 93% (15) Republican: 6% (1) 93% Democrat support 6% Republican support	Earned Income Tax Credit Refundable Tax Credit Department Of Taxation
SB-2292	State (Hawaii)	Establishes a refundable tax credit equal to the average monthly number of children who attend a child care facility operated by a taxpayer, multiplied by an unspecified sum. Applies to taxable years beginning after December 31, 2019. Democrat: 100% (1) 100% Democrat support	Taxation Refundable Tax Credit Child Care Facility Operators
SB-2290	State (Hawaii)	Establishes a refundable tax credit for each taxpayer who is employed as an early childhood educator by a child care facility in the State. Defines "child care facility" and "early childhood educator." Applies to taxable years beginning after December 31, 2019. Democrat: 100% (1) 100% Democrat support	Taxation Refundable Tax Credit Early Childhood Educators, Child Care Facilities
SB-2283	State (Hawaii)	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. Democrat: 100% (1) 100% Democrat support	Taxation Refundable Tax Credit Child Care Expenses
SB-310	State (Hawaii)	Changes the earned income tax credit from a nonrefundable tax credit to a refundable tax credit. Democrat: 92% (12) Republican: 7% (1) 92% Democrat support 7% Republican support	Earned Income Tax Credit Refundable Tax Credit Department Of Taxation

Title: Relating To Taxation.

Session: Hawaii 2020 Regular Session

Number: SB-2291

Subjects: Taxation, Refundable Tax Credit, Business-supported Child Care

Democrat: 100% (1)

Title: Relating To Taxation.

Session: Hawaii 2020 Regular Session

Number: SB-2288

Subjects: Taxation, Refundable Tax Credit, Child Care Resource Agencies, Child Care Referral Agencies

Democrat: 100% (1)

Title: Relating To Taxation.

Session: Hawaii 2020 Regular Session

Number: SB-2289

Subjects: Taxation, Refundable Tax Credit, Promotion Of Child Care Facilities

Democrat: 100% (1)

Title: Relating To The Earned Income Tax Credit.

Session: Hawaii 2020 Regular Session

Number: SB-2399

Subjects: Earned Income Tax Credit, Refundable Tax Credit, Department Of Taxation

Democrat: 93% (15) Republican: 6% (1)

Title: Relating To Taxation.

Session: Hawaii 2020 Regular Session

Number: SB-2292

Subjects: Taxation, Refundable Tax Credit, Child Care Facility Operators

Democrat: 100% (1)

Title: Relating To Taxation.

Session: Hawaii 2020 Regular Session

Number: SB-2290

Subjects: Taxation, Refundable Tax Credit, Early Childhood Educators, Child Care Facilities

Democrat: 100% (1)

Title: Relating To Taxation.

Session: Hawaii 2020 Regular Session

Number: SB-2283

Subjects: Taxation, Refundable Tax Credit, Child Care Expenses

Democrat: 100% (1)

Title: Relating To The Earned Income Tax Credit.

Session: Hawaii 2020 Regular Session

Number: SB-310

Subjects: Earned Income Tax Credit, Refundable Tax Credit, Department Of Taxation

Democrat: 92% (12) Republican: 7% (1)

Refundable Tax Credit

SB-2291

State (Hawaii)

SB-2288

State (Hawaii)

SB-2289

State (Hawaii)

SB-2399

State (Hawaii)

SB-2292

State (Hawaii)

SB-2290

State (Hawaii)

SB-2283

State (Hawaii)

SB-310

State (Hawaii)