HB 916 Hawaii House · 2026 Regular Session

RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.

Summary

Allows tax credits claimed under the State Low-Income Housing Tax Credit Program to be used to offset taxes imposed by the state transient accommodations tax law. Specifies that tax credit amounts applied to state transient accommodations taxes be limited to state transient accommodations taxes imposed in the same county in which the qualified low-income building is located. Makes permanent Act 129, SLH 2016. Applies to taxable years beginning after 12/31/2027. Effective 7/1/3000. (SD1)

Bill status passed both 4 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Mar 2026

House Passage

Mar 2026

Senate Passage

Mar 2026

Governor

Introduced Jan 21, 2025 Last action Mar 30, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

HB916_HD1 → HB916_SD1 · 4 edits

MODERATE

This bill amends the low-income housing tax credit rules to protect specific tax credits from personal liability for key individuals, aligns the repeal date with the original 2016 Act, and updates the effective date for new taxable years. The changes ensure that credits used for transient accommodations taxes remain safe from personal liability claims and clarify the timeline for when the law applies and expires.

Scope change

The bill expands the scope of protection for tax credits by explicitly exempting them from personal liability for key individuals under section 237-41.5, and modifies the applicability of the law to cover taxable years beginning after December 31, 2027, instead of 2025.

ENFORCEMENT

Added a new section stating that tax credits used to offset transient accommodations taxes are not subject to personal liability for key individuals, ensuring these funds remain secure.

TIMELINE

Changed the effective date for the new provisions from taxable years beginning after December 31, 2025, to December 31, 2027, extending the period of application.

Updated the repeal date of the Act to December 31, 2027, maintaining consistency with the original 2016 legislation.

TECHNICAL

Corrected formatting and section numbering throughout the document to reflect the Senate version (SD1) of the bill.

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

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/EDT (Stand. Com. Rep. No. 3280) 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 EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 4 Aye(s): Senator(s) DeCoite, Wakai; Aye(s) with reservations: Senator(s) Kim, Fevella ; 0 No(es): none; and 1 Excused: Senator(s) Fukunaga.

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: 4 Aye(s): Senator(s) Chang, Hashimoto, Rhoads; Aye(s) with reservations: Senator(s) Fevella ; 0 No(es): none; and 1 Excused: Senator(s) Elefante.

upper

Mar 17, 2026

Upper · Passed

The committee(s) on HOU/EDT has scheduled a public hearing on 03-24-26 1:00PM; Conference Room 229 & Videoconference.

upper

Mar 10, 2026

Committee

Referred to HOU/EDT, WAM.

upper

Mar 6, 2026

Introduced

Received from House (Hse. Com. No. 10).

upper

Mar 5, 2026

Lower · Passed

Passed Third Reading with Representative(s) Garcia, Muraoka voting aye with reservations; Representative(s) Iwamoto voting no (1) 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 20, 2026

Lower · Passed

Report adopted; referred to the committee(s) on FIN with Representative(s) Garcia, Muraoka voting aye with reservations; none voting no (0) and Representative(s) Quinlan excused (1).

lower

Feb 20, 2026

Committee

Reported from TOU/ECD (Stand. Com. Rep. No. 727-26), recommending referral to FIN.

lower

Feb 19, 2026

Lower · Passed

The committee on ECD recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 5 Ayes: Representative(s) Ilagan, Tam, Templo, Yamashita, Gedeon; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Hussey.

lower

Feb 19, 2026

Lower · Passed

The committee on TOU recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 5 Ayes: Representative(s) Tam, Templo, Ilagan, Yamashita, Gedeon; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Hussey.

lower

Feb 4, 2025

Committee

Reported from HSG (Stand. Com. Rep. No. 139) as amended in HD 1, recommending passage on Second Reading and referral to TOU/ECD.

lower

Jan 29, 2025

Lower · Passed

The committee on HSG recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 8 Ayes: Representative(s) Evslin, Miyake, Grandinetti, Kila, Kitagawa, La Chica, Pierick; Ayes with reservations: Representative(s) Muraoka; Noes: none; and 1 Excused: Representative(s) Cochran.

lower

Jan 23, 2025

Committee

Referred to HSG, TOU/ECD, FIN, referral sheet 3

lower

Jan 23, 2025

Introduced

Introduced and Pass First Reading.

lower

Jan 21, 2025

Introduced

Pending introduction.

lower

1 primary · 0 co-sponsors