HI SB2746

Creates a Hawaii state income tax credit for medical travel expenses when specialized care is unavailable in the patient's county of residence or within the state, requiring physician certification of medical necessity.

Provides 100% reimbursement of qualified expenses (up to $2,500-$5,000 depending on filing status) for households earning up to 300% of area median income, and 50% reimbursement for those earning 300-500% of area median income.

Covers out-of-pocket costs for airfare, lodging, ground transportation, parking, and medically required incidentals for the patient and one designated caregiver.

Requires taxpayers to submit documentation to the Department of Business, Economic Development, and Tourism by March 31 each year, including a certificate of medical necessity and expense records.

Applies to taxable years beginning after December 31, 2025, and sunsets on January 1, 2031.