Budget & Taxes

in committee · Hawaii · House Dec 8, 2025

HB 1498: RELATING TO TAXATION.

Increases the motion picture, digital media, and film production income tax credit for qualified productions that utilize qualified production facilities located within the State. Changes the cap amount and aggregate cap amount of the motion picture, digital media, and film production income tax credit to unspecified amounts. Imposes the manufacturing GET rate on motion picture, digital media, and film productions and repeals the provision in the definition of "qualified production costs" that applied the term to mean costs incurred that are subject to the highest GET rate. Exempts from the GET amounts received by a motion picture project employer from a client equal to amounts that are disbursed by the motion picture project employer for employee wages, salaries, payroll taxes, insurance premiums, and employment benefits and payments to loan-out companies. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesIncreases tax credits for film productions, reducing state tax revenue and weakening budget.95% confidence | Rep's Stance Voted absent

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passed · Hawaii · House Dec 8, 2025

HB 438: RELATING TO DUE PROCESS PROTECTIONS.

Establishes the Due Process in Immigration Proceedings Program within the Judiciary to provide legal representation to individuals in immigration-related proceedings. Appropriates funds. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds for Due Process in Immigration Program, directly funding a state program under budget allocation.95% confidence ✓ ImmigrationSupports ImmigrationFunds legal representation for immigrants in proceedings, strengthening due process protections per bill summary.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · House Dec 8, 2025

HB 604: RELATING TO TAX REVENUES.

Beginning on 1/1/2026, increases transient accommodations tax rates by 1 percentage point. Deposits the increased revenues into the Hawaiian Home General Loan Fund established under the Hawaiian Homes Commission Act, 1920, as amended. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases transient accommodations tax to fund Hawaiian Home General Loan Fund, directly allocating tax revenues to a specific public program per bill summary.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · House Dec 8, 2025

HB 976: RELATING TO RENEWABLE FUEL.

Amends the renewable fuels production tax credit by: increasing the tax credit rate; specifying that the credit may be claimed for fuels that meet certain lifecycle greenhouse gas emissions and product transportation emissions thresholds; adding credit values for low lifecycle emissions renewable fuels and sustainable aviation fuels produced; allowing a taxpayer who previously claimed a credit to claim another credit for taxable years beginning after 12/31/2024; amending the credit period to be for a maximum period of ten consecutive years beginning from the effective date of this Act; and amending the required information in the certified statement. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credit rate and expands eligibility for renewable fuels producers, providing tax relief under renewable energy incentives.95% confidence ✓ EnergySupports EnergyIncreases renewable fuels tax credit rates, adds credits for low-emission fuels/sustainable aviation fuels, and extends credit eligibility - directly advancing renewable energy adoption and emissions standards.95% confidence ✓ EnvironmentSupports EnvironmentExpands tax credits for low-emission renewable fuels and sustainable aviation fuels with specific lifecycle GHG thresholds, directly promoting clean energy adoption and emissions reduction.95% confidence ✓ TransportationSupports TransportationBill provides tax credits for low-emission renewable fuels and sustainable aviation fuels, promoting cleaner transportation via lifecycle emissions thresholds in fuel production.75% confidence | Rep's Stance Voted absent

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passed · Hawaii · House Dec 8, 2025

HB 753: RELATING TO THE HOUSEHOLD AND DEPENDENT CARE SERVICES TAX CREDIT.

Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit. Extends the sunset date of the temporary increase in maximum employment-related expenses that are used to calculate the household and dependent care services tax credit, established by Act 163, SLH 2023, to 6/30/2030. Effective 7/1/3000. Sunsets 6/30/3005. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands household care tax credit, increasing tax relief for middle/lower income families by raising applicable percentage and extending credit duration.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentIncreases tax credit for dependent care expenses, reducing financial barriers for workers needing childcare and supporting workforce participation through employment-related benefits.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · House Dec 8, 2025

HB 655: RELATING TO MOTOR VEHICLES.

Limits the required payment of certain unpaid motor vehicle taxes and fees and accompanying financial penalties to those incurred during the most recent five consecutive years of delinquency. Effective 7/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill limits tax collection period for motor vehicle delinquency to 5 years, restricting government revenue potential by preventing collection of older unpaid taxes.85% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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passed · Hawaii · House Dec 8, 2025

HB 1077: RELATING TO ECONOMIC DEVELOPMENT.

Increases the transient accommodations tax and allocates a portion of the tax to the general fund for projects that address climate change impacts and advance economic development and revitalization. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases transient accommodations tax and allocates revenue to general fund for climate/economic projects, directly funding government initiatives via tax revenue.95% confidence ✓ EnergySupports EnergyBill allocates transient tax funds to climate change projects, which typically include renewable energy and clean infrastructure investments.95% confidence ✓ EnvironmentSupports EnvironmentAllocates transient accommodations tax revenue to climate change impact projects, explicitly funding environmental initiatives under economic development.95% confidence | Rep's Stance Voted absent

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in committee · Hawaii · House Dec 8, 2025

HB 1407: RELATING TO THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT, AND TOURISM.

Requires the Department of Business, Economic Development, and Tourism to establish a Chamber of Commerce Competitive Grant Program. Appropriates funds. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates funds for a Chamber of Commerce grant program under economic development/tourism, directly funding a public initiative via state budget allocation.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed both · Hawaii · Senate Dec 8, 2025

SB 227: RELATING TO FIREWORKS.

Establishes the Illegal Fireworks Enforcement Division within the Department of Law Enforcement. Appropriates funds. Sunsets 6/30/2028. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds for Illegal Fireworks Enforcement Division, directly allocating budget resources under appropriations.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · House Dec 8, 2025

HB 1086: RELATING TO HOUSING.

Exempts any development of homestead lots or housing for the Department of Hawaiian Home Lands from general excise and use taxes. Effective 7/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts DHHL housing from taxes, reducing state tax revenue and weakening budget resources. Explicit tax exemption directly impacts taxation policy.90% confidence ✓ HousingSupports HousingExempts DHHL housing developments from taxes, reducing costs and advancing affordable housing development for Native Hawaiians.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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