Budget & Taxes

passed · Hawaii · Senate Dec 8, 2025

SB 1278: RELATING TO THE GENERAL EXCISE TAX.

Exempts from the state general excise tax any grants received from the federal Restaurant Revitalization Fund by an eligible business pursuant to the American Rescue Plan Act of 2021. Requires the Department of Taxation to notify all taxpayers eligible for refunds of any state general excise tax paid for grants received from the federal Restaurant Revitalization Fund of their eligibility and requires taxpayers to file refund claims no later than six months following notification. Requires any state general excise taxes paid by eligible businesses for Restaurant Revitalization Fund grants to be refunded to the taxpayer. Effective 7/1/3000. Applies retroactively to 3/11/2021. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts federal restaurant grants from state tax, providing relief to businesses and refunding overpaid taxes, aligning with tax relief support for small businesses.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Hawaii · House Dec 8, 2025

HB 572: RELATING TO GENERAL EXCISE TAX.

Exempts food and groceries from certain healthcare-related goods or services that were not the general excise tax. Expands general excise tax exemptions to include purchased under the Medicare, Medicaid, and TRICARE programs. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax exemptions for food and healthcare, providing relief for essential purchases, aligning with tax relief indicators for lower-income households.95% confidence ✓ HealthcareSupports HealthcareExpands tax exemptions for Medicare/Medicaid/TRICARE purchases, reducing out-of-pocket costs for healthcare services and improving access to covered care.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · House Dec 8, 2025

HB 577: RELATING TO TAXATION.

Authorizes a tax credit for businesses that pay the public transportation costs of employees. Requires reports to the Legislature. Applies for taxable years beginning after 12/31/2025 but not beginning after 12/31/2029. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes tax credit for businesses paying employee transit costs, reducing business tax burden and aligning with tax relief measures for fiscal support.90% confidence ✓ TransportationSupports TransportationBill provides tax credit for business-paid public transportation costs, directly funding and promoting public transit use per subjects and summary.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Dec 8, 2025

SB 338: RELATING TO TAXATION.

For taxable years beginning after 12/31/2025, temporarily reinstates the Technology Infrastructure Renovation Tax Credit and expands the definition of "technology-enabled infrastructure" to include data servers. Requires the Department of Taxation to submit a report to the Legislature. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesReinstates tax credit for tech infrastructure, providing tax relief to businesses and expanding eligibility for data servers.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · House Dec 8, 2025

HB 949: RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.

Clarifies that a partner or member that is a partnership or limited liability company that has been allocated a low-income housing tax credit may either further allocate the credit or transfer, sell, or assign all or a portion of the credit to any person. Extends the sunset date of Act 129, SLH 2016, relating to the low-income housing tax credit, from 12/31/2027 to 12/31/2032. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends low-income housing tax credit sunset, ensuring continued tax incentives for affordable housing funding and program stability.92% confidence ✓ HousingSupports HousingExtends LIHTC program duration, enabling continued tax incentives for affordable housing development, aligning with supportive indicators.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Dec 8, 2025

SB 1043: RELATING TO TAXATION.

SB 1043 reduces the general excise tax rate on nonprescription drugs by 50%. This change directly affects consumers who purchase nonprescription medications, lowering their out-of-pocket costs. The bill's key provision is halving the existing tax rate, effective July 1, 3000. It does not alter other tax rates or create new government programs. The bill passed a committee recommendation with four supportive votes in February 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces excise tax on nonprescription drugs, providing direct tax relief to consumers, aligning with support indicators for tax relief.95% confidence ✓ HealthcareSupports HealthcareReduces excise tax on nonprescription drugs, lowering consumer costs and improving access to essential healthcare services.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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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 Yes ✗ Opposes Budget & Taxes

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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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in committee · Hawaii · House Dec 8, 2025

HB 364: RELATING TO ANIMAL CONTROL.

Establishes the Spay and Neuter Special Fund to reduce pet overpopulation, including the free-roaming cat population, and authorizes an income tax designation to provide revenues into the special fund. Requires that female cats over the age of three months and male cats over the age of five months be surgically sterilized, with certain exceptions. Authorizes county animal control authorities to establish and enforce a permit program to allow the responsible breeding of cats. Establishes minimum requirements for breeding permits and penalties. Appropriates funds. Effective 7/1/3000. Applies to taxable years after 12/31/2025. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes income tax designation to fund Spay and Neuter Special Fund, directly linking tax mechanism to budget allocation for animal control program.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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