SB 826 Hawaii Senate · 2026 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)

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 Mar 20, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

SB826_HD1 → SB826_SD1 · 3 edits

MINOR

This bill revision shifts the policy focus from excluding the School Facilities Authority to broadly exempting all state departments and agencies from receiving the Low-Income Housing Tax Credit. The effective date was updated from the distant future of July 1, 3000, to July 1, 2050, with the law applying to taxable years beginning after December 31, 2024. These changes clarify that government entities cannot use this tax credit for their development projects, ensuring public funds are directed toward private or non-governmental housing initiatives.

Scope change

The bill's scope expanded from a specific exclusion of the School Facilities Authority to a general exemption for all state departments and agencies.

ELIGIBILITY

Replaced the specific exclusion of the School Facilities Authority with a broad exemption for all state departments and agencies.

TIMELINE

Changed the effective date from July 1, 3000, to July 1, 2050, and added that the law applies to taxable years beginning after December 31, 2024.

DESCRIPTION

Updated the bill description to reflect the new broad exemption and the revised effective date.

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

Upper · Passed

Report adopted; Passed Second Reading and referred to WAM.

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