HI HB2214

Establishes a $50 refundable tax credit per qualifying child for diaper expenses, available to eligible taxpayers beginning after December 31, 2025

Qualifying children must be under five years of age, claimed as dependents, and reside with the taxpayer in Hawaii

Income limits set at less than $90,000 federal adjusted gross income for head of household filers, and less than $120,000 for joint filers or surviving spouses

Taxpayers must incur at least $250 in diaper expenses per year to qualify, covering disposable diapers, washable diapers, and diaper covers

Credit is fully refundable, meaning taxpayers with no tax liability will receive the credit as a direct payment