RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.
Summary
Clarifies that, for tax credits issued after 7/1/2026, a partner or member that is a partnership or limited liability company that has been allocated a Low-Income Housing Tax Credit may either further allocate the credit or transfer, sell, or assign all or a portion of the credit to any taxpayer. Extends the sunset date of Act 129, SLH 2016, relating to the Low-Income Housing Tax Credit, until 12/31/2032. (CD1)
Bill status
signed
all 5 stages cleared
Introduction
Jan 2026
Committee Review
Apr 2026
House Passage
May 2026
Senate Passage
May 2026
Signed into Law
Jul 2026
Introduced Jan 23, 2026
Signed Jul 9, 2026
Maddy AI version diff · 4 comparisons
What changed between versions
HB1920_SD1
→
HB1920_SD2
·
3 edits
MINOR
This amendment updates the bill's version number and metadata to reflect a second session draft. It adds a new restriction preventing the transferee of a low-income housing tax credit from further transferring or selling that credit to another taxpayer, thereby limiting the chain of ownership for these credits. The text also includes minor formatting adjustments to the description, such as changing a date format and updating the session identifier.
Scope change
The bill's scope regarding the transferability of tax credits has been narrowed by adding a prohibition on the transferee from further allocating or selling the credit.
REQUIREMENT
Added a provision stating that a transferee of a low-income housing tax credit cannot further allocate, transfer, sell, or assign the credit to any other taxpayer.
TECHNICAL
Changed the bill version identifier from S.D. 1 to S.D. 2 and updated associated metadata fields.
Adjusted the date format in the description from 'July 1, 2026' to '7/1/2026'.
Floor votes
How they voted
This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history
Actions timeline
Total actions
51
Key actions
20
Committee
19
Amendments
3
May 6, 2026
Lower · Passed
Passed Final Reading as amended in CD 1 with none voting aye with reservations; none voting no (0) and none excused (0).
lower
May 1, 2026
Upper · Passed
Passed Final Reading, as amended (CD 1). Ayes, 24; Aye(s) with reservations: none. Noes, 0 (none). Excused, 1 (Senator(s) Fukunaga).
upper
Apr 29, 2026
Introduced
48 Hrs. Notice (as amended CD 1) 05-01-26
upper
Apr 29, 2026
Upper · Passed
Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 30-26).
upper
Apr 29, 2026
Lower · Passed
Reported from Conference Committee (Conf Com. Rep. No. 30-26) as amended in (CD 1).
lower
Apr 28, 2026
Lower · Passed
The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 3 Ayes: Representative(s) Evslin, Miyake, Muraoka; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.
lower
Apr 28, 2026
Upper · Passed
The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 3 Aye(s): Senator(s) Chang, Hashimoto, Rhoads; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
upper
Apr 27, 2026
Lower · Passed
Conference Committee Meeting will reconvene on Tuesday 04-28-26 10:05AM in conference room 224.
lower
Apr 24, 2026
Lower · Passed
Conference Committee Meeting will reconvene on Monday 04-27-26 10:05AM in conference room 224.
lower
Apr 23, 2026
Lower · Passed
Bill scheduled for Conference Committee Meeting on Friday, 04-24-26 10:05AM in conference room 224.
lower
Apr 16, 2026
Amended
House disagrees with Senate amendment (s).
lower
Apr 14, 2026
Introduced
Returned from Senate (Sen. Com. No. 641) in amended form (SD 2).
lower
Apr 14, 2026
Upper · Passed
Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.
upper
Apr 8, 2026
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, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
upper
Apr 6, 2026
Upper · Passed
The committee(s) on WAM will hold a public decision making on 04-08-26 10:02AM; Conference Room 211 & Videoconference.
upper
Mar 30, 2026
Upper · Passed
Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
upper
Mar 30, 2026
Committee
Reported from HOU (Stand. Com. Rep. No. 3276) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
upper
Mar 24, 2026
Upper · Passed
The committee(s) on HOU recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in HOU were as follows: 5 Aye(s): Senator(s) Chang, Hashimoto, Elefante, Rhoads, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
upper
Mar 19, 2026
Upper · Passed
The committee on HOU will reconsider its previous decision on 03-17-26 and will hold a public decision making on 03-24-26 1:06PM; Conference Room 225 & Videoconference.
upper
Mar 17, 2026
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, Elefante, Rhoads; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella.
upper
Mar 12, 2026
Upper · Passed
The committee(s) on HOU has scheduled a public hearing on 03-17-26 1:05PM; Conference Room 225 & Videoconference.
upper
Mar 10, 2026
Committee
Referred to HOU, WAM.
upper
Mar 6, 2026
Introduced
Received from House (Hse. Com. No. 62).
upper
Mar 5, 2026
Lower · Passed
Passed Third Reading with Representative(s) Iwamoto voting aye with reservations; none voting no (0) and Representative(s) Perruso excused (1). Transmitted to Senate.
lower
Mar 2, 2026
Lower · Passed
The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 15 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Alcos.
lower
Feb 19, 2026
Committee
Reported from HSG (Stand. Com. Rep. No. 575-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
lower
Feb 11, 2026
Lower · Passed
The committee on HSG recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 9 Ayes: Representative(s) Evslin, Miyake, Cochran, Grandinetti, Kila, Kitagawa, La Chica, Muraoka, Pierick; Ayes with reservations: none; Noes: none; and Excused: none.
lower
Jan 28, 2026
Committee
Referred to HSG, FIN, referral sheet 3
lower
Jan 26, 2026
Introduced
Introduced and Pass First Reading.
lower
Jan 23, 2026
Introduced
Pending introduction.
lower
2 primary · 0 co-sponsors
Sponsors
Ask Maddy
·
AI policy assistant
Ask Maddy about HB 1920
Scope: HI
Hi! I can help you understand HB 1920. What would you like to know?
Try one of these
i
Maddy answers using official bill text and legislative records. Always verify before sharing.
Sources cited inline