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SB 1405 Hawaii Senate · 2026 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 taxes, reducing state revenue and weakening fiscal management.85% confidence ✓ HousingSupports HousingExempts DHHL housing from taxes, reducing development costs to advance affordable housing for Native Hawaiians.90% confidence
Bill status passed 3 of 5 stages cleared
Introduction
Jan 2025
Committee Review
Feb 2025
Senate Passage
Feb 2025
House Passage
Governor
Introduced Jan 21, 2025 Last action Dec 8, 2025
Maddy AI version diff · 1 comparison

What changed between versions

SB1405 → SB1405_SD1 · 3 edits
MINOR
The bill was amended to add a requirement for the Department of Hawaiian Home Lands to submit annual reports to the legislature detailing cost savings and housing production increases over a five-year period. Additionally, the justification sheet was updated to reflect this new reporting requirement and adjusted the estimated revenue loss figure. These changes enhance legislative oversight by ensuring the department demonstrates how tax exemptions are being used to expand housing opportunities for native Hawaiians.
Scope change
The bill's scope was expanded to include a mandatory reporting mechanism, requiring the department to track and report on the financial and production impacts of the tax exemption annually.
REQUIREMENT

Added a new section requiring the Department of Hawaiian Home Lands to submit annual reports to the legislature detailing cost savings, reinvestments, and housing production increases for the years 2027 through 2031.

TECHNICAL

Updated the justification sheet to reflect the new reporting requirement and changed the estimated annual general excise tax revenue loss from $1,500,000 to $1,500,000 (no change in amount, but context added regarding reports).

Corrected the bill number in the header from 'SB1405' to 'SB1405 SD1' and updated the page numbering and formatting metadata.

Floor votes

How they voted

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

Actions timeline

Total actions
9
Key actions
4
Committee
5
Feb 13, 2025
Upper · Passed
Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
upper
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