SB 970 Hawaii Senate · 2026 Regular Session

RELATING TO TAXATION.

Summary

Authorizes a tax credit for businesses that pay the public transportation costs of employees. Applies to counties having populations of 700,000 or more. Applies for taxable years beginning after 12/31/2024 but not beginning after 12/31/2029. Requires reports to the Legislature. Effective 7/1/2050. (SD1)

Issues: ✓ Transportation

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Feb 2025

Senate Passage

Feb 2025

House Passage

Governor

Introduced Jan 17, 2025 Last action Dec 8, 2025

Maddy AI version diff · 1 comparison

What changed between versions

SB970 → SB970_SD1 · 3 edits

MINOR

The bill text was reformatted from a standard legislative draft to a structured amendment template, while the core policy content remained largely consistent. The most significant substantive change is the addition of a new definition for 'public transportation,' which now explicitly includes bicycle share programs and memberships in addition to mass transit.

Scope change

The bill's scope was expanded to include bicycle share programs and memberships as eligible public transportation options, whereas the original text only defined mass transportation operated by the State or counties.

DEFINITION

Added a new provision defining 'public transportation' to include bicycle share programs or memberships that provide access to bicycles.

TECHNICAL

Changed the document structure from a standard bill format to an amendment template with metadata headers and revised section numbering.

TIMELINE

Updated the effective date clause to specify that the Act takes effect on July 1, 2050, while maintaining the application date for taxable years beginning after December 31, 2024.

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

Feb 14, 2025

Upper · Passed

Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

upper

Feb 14, 2025

Committee

Reported from TCA/EIG (Stand. Com. Rep. No. 614) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

upper

Feb 11, 2025

Upper · Passed

The committee(s) on EIG recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EIG were as follows: 4 Aye(s): Senator(s) Wakai, Chang, DeCoite, Richards; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella.

upper

Feb 11, 2025

Upper · Passed

The committee(s) on TCA recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in TCA were as follows: 4 Aye(s): Senator(s) Lee, C., Elefante, Kanuha, DeCorte; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Inouye.

upper

Feb 5, 2025

Upper · Passed

The committee(s) on TCA/EIG has scheduled a public hearing on 02-11-25 3:00PM; Conference Room 224 & Videoconference.

upper

Jan 23, 2025

Committee

Referred to TCA/EIG, WAM.

upper

Jan 17, 2025

Introduced

Introduced.

upper

3 primary · 0 co-sponsors