Budget & Taxes

passed both · Hawaii · House Mar 30, 2026

HB 1918: RELATING TO TAXATION.

Imposes conveyance tax on the transfer of a controlling interest of an entity with an interest in real property. Stipulates that the imposition of the conveyance tax on transfers of entity ownership shall not apply to any transfer of interest or acquisition between entities wholly owned by the same common ownership that results in no change in the beneficial ownership. Imposes the conveyance tax on certain transfers of real property at the lowest tax rate. Imposes liability on the transferee in the event that the transferor of the controlling interest does not pay the tax due. Effective 1/1/3028. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole by imposing conveyance tax on controlling interest transfers while exempting same-ownership transfers, promoting fiscal responsibility in real property taxation.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed both · Hawaii · House Mar 30, 2026

HB 1620: RELATING TO ENERGY.

Requires the Public Utilities Commission to transfer funds from the Hydrogen Fueling System Subaccount of the Public Utilities Commission Special Fund to the Electric Vehicle Charging System Subaccount of the Fund. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases environmental/energy tax to fund EV charging subaccount, explicitly directing tax revenue toward infrastructure funding per Budget & Taxes topic.95% confidence ✓ EnergySupports EnergyBill increases tax to fund electric vehicle charging infrastructure, directly advancing clean energy infrastructure investment.95% confidence ✓ EnvironmentSupports EnvironmentFunds electric vehicle charging infrastructure via tax increase, promoting clean energy adoption and reducing emissions through dedicated subaccount allocation.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · Hawaii · Senate Mar 30, 2026

SB 3279: RELATING TO THE DEPARTMENT OF EDUCATION.

Establishes the Board of Education Internal Audit Office. Requires the Board of Education to establish, as a standing committee of the Board, a standing committee with a scope that includes audit-related responsibilities. Appropriates funds. Effective 7/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesProhibits expenditure of FY 2026-2027 funds for specific audit/evaluation positions, restricting budget allocation for these roles.85% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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passed · Hawaii · House Mar 25, 2026

HB 2575: RELATING TO TAXATION.

Applies the retail or higher general excise tax or use tax rate to purchases or imports of new motor vehicles by rental car companies. Appropriates funds for a position in the Department of Taxation. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesApplies standard tax rate to rental car companies' vehicle purchases and funds tax department position, strengthening tax collection and fiscal management.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · Hawaii · Senate Mar 25, 2026

SB 2342: RELATING TO HOUSING.

Establishes, and appropriates funds for, a working group to make recommendations to revise the Hawaii Housing Finance and Development Corporation's Qualified Allocation Plan and propose revisions to the prioritization of the Rental Housing Revolving Fund and the terms of loans made from the Rental Housing Revolving Fund. Effective 7/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly prohibits allocation of Low-Income Housing Tax Credits (LIHTC), restricting tax credits for housing, which aligns with 'oppose' indicators.85% confidence ✓ HousingSupports HousingBill establishes Working Group to revise Qualified Allocation Plan prioritizing Rental Housing Revolving Fund, appropriates funds, and prohibits LIHTC misuse to protect perpetual affordability in housing programs.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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passed · Hawaii · Senate Mar 24, 2026

SB 2399: RELATING TO A GENERAL EXCISE TAX EXEMPTION FOR AIRCRAFT MAINTENANCE.

Provides a general excise tax exemption for the sale of material, parts, or tools used for aircraft service and maintenance or for the construction of an aircraft service and maintenance facility. Effective 7/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates tax exemption for aircraft maintenance, reducing state tax revenue and weakening the tax base.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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passed · Hawaii · House Mar 12, 2026

HB 1850: RELATING TO CAPITAL GAINS TAX.

Taxes capital gains tax for individuals, estates, and trusts as ordinary income, except for capital gains that are eligible for a county homeowner's exemption. Repeals the alternative capital gains tax for corporations. Applies to taxable years beginning after 12/31/2026. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases capital gains tax rates for high earners (individuals, estates, trusts, corporations), aligning with fiscal responsibility and closing tax loopholes for wealthy entities.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · Hawaii · House Mar 12, 2026

HB 2306: RELATING TO INCOME TAX.

Repeals future adjustments to income tax brackets. For taxable years beginning after 12/31/2026, increases the income tax rates for the three highest income tax brackets by one percentage point each. Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit. Establishes certain disallowance periods following a final decision that a claim for the credit was due to fraud and that the claim was disallowed. Extends the sunset for amendments made by Act 163, SLH 2023, to the Household and Dependent Care Services Tax Credit, Earned Income Tax Credit, and Food/Excise Tax Credit. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands child and dependent care tax credit percentage, providing tax relief for families. Repeals future bracket adjustments but primary action supports tax relief.85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · Hawaii · House Mar 12, 2026

HB 2148: RELATING TO THE ESTATE AND GENERATION-SKIPPING TRANSFER TAX.

Establishes an unrealized gains surcharge on certain property transfers subject to the estate and generation-skipping transfer tax. Except for certain types of properties within estates, lowers the applicable exclusion amount allowed. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes unrealized gains surcharge and lowers exclusion on estate taxes, increasing revenue from high-value transfers per bill's explicit tax modifications.92% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · Hawaii · House Mar 12, 2026

HB 2280: RELATING TO THE EMERGENCY AND BUDGET RESERVE FUND.

Appropriates moneys out of the Emergency and Budget Reserve Fund for fiscal year 2026-2027 to maintain the levels of programs determined to be essential to education, public health, and public welfare, to provide for counter cyclical economic and employment programs of economic downturn, to restore facilities destroyed or damaged or services disrupted by disaster, and to meet other emergencies declared by the Governor or determined to be urgent by the Legislature. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds from reserve to maintain essential education, health, and welfare programs, aligning with fiscal responsibility and funding priorities.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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