SB 826 Hawaii Senate · 2025 Regular Session

RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.

Summary

Specifies that the School Facilities Authority is not eligible as a housing developer for the purposes of the Low-Income Housing Tax Credit. Effective 7/1/3000. (HD1)

Issues: ✗ Housing

Bill status passed both 4 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Mar 2025

Senate Passage

Mar 2025

House Passage

Apr 2025

Governor

Introduced Jan 17, 2025 Last action Apr 16, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

SB826_HD1 → SB826_SD1 · 3 edits

MINOR

The bill was reformatted from a House Draft version to a Senate Draft version, with substantive policy changes including an updated effective date from July 1, 3000 to July 1, 2050, and a modified eligibility provision that explicitly exempts state departments and agencies from claiming the low-income housing tax credit.

Scope change

The bill's scope now explicitly excludes state government departments and agencies from eligibility for the low-income housing tax credit, while maintaining the same effective date structure but with a realistic implementation timeline.

TIMELINE

Effective date changed from July 1, 3000 to July 1, 2050, with applicability to taxable years beginning after December 31, 2024

ELIGIBILITY

Added explicit language prohibiting state departments and agencies from claiming the low-income housing tax credit

TECHNICAL

Bill structure changed from House Draft format to Senate Draft format with updated metadata and numbering

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 4, 2025

Amended

Senate disagrees with House amendments.

upper

Apr 4, 2025

Introduced

Received from House (Hse. Com. No. 475).

upper

Apr 3, 2025

Lower · Passed

Passed Third Reading with none voting aye with reservations; Representative(s) Pierick voting no (1) and Representative(s) Cochran, Woodson excused (2). Transmitted to Senate.

lower

Mar 28, 2025

Lower · Passed

The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 14 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Alcos, Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 2 Excused: Representative(s) Hussey, Ward.

lower

Mar 18, 2025

Committee

Reported from HSG (Stand. Com. Rep. No. 1352) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

lower

Mar 14, 2025

Lower · Passed

The committee on HSG recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) Evslin, Miyake, Grandinetti, Kila, Kitagawa, La Chica, Muraoka; Ayes with reservations: none; 0 Noes: none; and 2 Excused: Representative(s) Cochran, Pierick.

lower

Mar 6, 2025

Committee

Referred to HSG, FIN, referral sheet 19

lower

Mar 4, 2025

Introduced

Received from Senate (Sen. Com. No. 205) in amended form (SD 1).

lower

Mar 4, 2025

Upper · Passed

Report Adopted; Passed Third Reading, as amended (SD 1). Ayes, 24; Aye(s) with reservations: none. Noes, 1 (Senator(s) Awa). Excused, 0 (none). Transmitted to House.

upper

Feb 19, 2025

Upper · Passed

The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

upper

Feb 14, 2025

Upper · Passed

The committee(s) on WAM will hold a public decision making on 02-19-25 10:02AM; Conference Room 211 & Videoconference.

upper

Feb 10, 2025

Committee

Reported from HOU (Stand. Com. Rep. No. 142) with recommendation of passage on Second Reading and referral to WAM.

upper

Jan 30, 2025

Upper · Passed

The committee(s) on HOU recommend(s) that the measure be PASSED, UNAMENDED. 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

Jan 27, 2025

Upper · Passed

The committee(s) on HOU has scheduled a public hearing on 01-30-25 1:10PM; Conference Room 225 & Videoconference.

upper

Jan 23, 2025

Committee

Referred to HOU, WAM.

upper

Jan 17, 2025

Introduced

Introduced.

upper

1 primary · 0 co-sponsors