H.B. 1769 Summary

• Establishes a refundable family caregiver tax credit for unpaid family caregivers in Hawaii who provide care to eligible individuals in their homes.

• Eligible taxpayers must have federal adjusted gross income of $75,000 or less ($125,000 for joint returns) and must be relatives of the care recipient who have undertaken care, custody, or physical assistance.

• Care recipients must be U.S. citizens or lawfully admitted permanent residents with impairments in at least two activities of daily living, two instrumental activities of daily living, or substantive cognitive impairment requiring supervision, and cannot reside in long-term care facilities.

• Qualified expenses include home modifications for accessibility, durable medical equipment, home care aides, respite care, adult day care, transportation, health care equipment, and assistive technology.

• Maximum credit amount is left blank in the bill text; only one credit per household per care recipient per year; Department of Taxation must report annually to the Legislature on credit claims and costs; effective July 1, 3000 for taxable years beginning after December 31, 2023.