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SB 1405 Hawaii Senate · 2025 Regular Session

RELATING TO HOUSING.

Summary
Exempts any development of homestead lots or housing for the Department of Hawaiian Home Lands from general excise and use taxes. Requires the Department of Hawaiian Home Lands to submit annual reports to the Legislature over a period of five years. (SD1)
Issues: ✗ Budget & TaxesOpposes Budget & TaxesExempts DHHL housing from state taxes, reducing tax revenue and weakening tax collection for the state budget.90% confidence ✓ HousingSupports HousingExempts DHHL housing developments from taxes, reducing costs to advance affordable housing development and aligns with tax relief for housing programs.95% confidence
Sub-Topics: Sales Tax Property Development
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2025
Committee Review
Floor Vote
Governor
Introduced Jan 21, 2025 Last action Feb 13, 2025
Maddy AI version diff · 1 comparison

What changed between versions

SB1405 → SB1405_SD1 · 5 edits
MODERATE
The bill was reformatted from a clean legislative draft to a Senate committee version with metadata headers, while adding a new requirement for the Department of Hawaiian Home Lands to submit annual reports to the legislature for five years (2027-2031) detailing cost savings and housing production. The core tax exemption policy remains unchanged, but the reporting requirement adds new accountability measures. Minor formatting changes include updating the section numbering and clarifying the repeal language in Section 3.
Scope change
The bill's substantive scope remains the same - exempting DHHL housing development from taxes - but new reporting requirements were added to Section 4.
REQUIREMENT

Added Section 4 requiring DHHL to submit annual reports to the legislature for five years (2027-2031) on cost savings, reinvestments, and housing production increases.

TECHNICAL

Added metadata headers including bill number (SB1405 SD1), sponsor names, timestamps, and page numbers that were not in the original draft.

Changed the repeal language in Section 3 from 'section 237-26 [or] section 237-29 [.]' to 'section 237-26 [or], section 237-29[,]' with different bracketing notation.

Removed the original draft's page headers, footer information, and justification sheet content that was present in the initial version.

Changed the effective date language from 'upon its approval' to a specific date of January 1, 2026.

Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
8
Key actions
3
Committee
5
Feb 13, 2025
Committee
Reported from HWN/HOU (Stand. Com. Rep. No. 451) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
upper
Feb 4, 2025
Upper · Passed
The committee(s) on HOU recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in HOU were as follows: 4 Aye(s): Senator(s) Chang, Hashimoto, Kanuha, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Aquino.
upper
Feb 4, 2025
Upper · Passed
The committee(s) on HWN recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in HWN were as follows: 4 Aye(s): Senator(s) Richards, San Buenaventura, Keohokalole, DeCorte; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Ihara.
upper
Jan 31, 2025
Upper · Passed
The committee(s) on HWN/HOU has scheduled a public hearing on 02-04-25 1:45PM; Conference Room 224 & Videoconference.
upper
Jan 27, 2025
Committee
Referred to HWN/HOU, WAM.
upper
Jan 23, 2025
Introduced
Introduced and passed First Reading.
upper
Jan 21, 2025
Introduced
Pending Introduction.
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Ron Kouchi
Ron Kouchi
DDemocratic
HI
8