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Bill

HB 1147

RELATING TO THE EARNED INCOME TAX CREDIT.

2026 Regular Session Introduced by Nadine Nakamura

HB 1147 modifies Hawaii's Earned Income Tax Credit, potentially affecting tax benefits for low-to-moderate income working families and state revenue.

Carried over to 2026 Regular Session.
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Bill Summary · HB 1147

Legislative bill overview

HB 1147 relates to modifications of Hawaii's Earned Income Tax Credit (EITC), though the specific provisions are not detailed in the legislative record provided. The bill was introduced by Representative Nadine Nakamura and underwent committee review in the Ways and Means (WAM) Committee during the 2025 session before being carried over to 2026.

Why is this important

The EITC is a refundable tax credit that primarily benefits low-to-moderate income working families and individuals. Changes to Hawaii's EITC could affect tax liability, refund amounts, and disposable income for thousands of working residents, particularly those in service industries and agriculture that dominate Hawaii's economy.

Potential points of contention

  • Fiscal impact: Expanding the EITC increases state expenditure; narrowing it reduces benefits to lower-income workers, creating revenue versus assistance trade-offs
  • Eligibility and phase-out rates: Adjustments to income thresholds or credit amounts affect which workers qualify and how much they receive
  • Implementation complexity: Changes require IRS coordination and may create administrative burden for both the state and taxpayers claiming the credit

Compiled from official sources — confirm details with the bill’s official record.

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