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 · 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 · 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 both · Hawaii · Senate Mar 20, 2026

SB 826: RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.

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)

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts LIHTC eligibility for School Facilities Authority, limiting tax credit access and opposing broadening of the tax credit program.90% confidence ✗ HousingOpposes HousingExcludes School Facilities Authority from LIHTC program, restricting eligible developers for affordable housing tax credit.95% confidence | Rep's Stance ✓ Voted Yes ✗ 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 2195: RELATING TO TRANSPORTATION.

Requires the Department of Transportation to assess a per passenger head infrastructure fee against cruise ships docking in the State's commercial harbors. Establishes the Cruise Ship Special Fund. Repeals existing law imposing the Transient Accommodations Tax on cruise ships, effective retroactive to 1/1/2026. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates Cruise Ship Special Fund via new passenger head fee, replaces TAT repeal with dedicated revenue stream. Explicitly establishes tax mechanism for budget allocation.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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in committee · Hawaii · House Feb 12, 2026

HB 2570: RELATING TO SPORTS WAGERING.

Allows for the regulation of sports wagering by the Department of Business, Economic Development, and Tourism. Establishes licensing requirements for sports wagering operators and sports wagering suppliers. Establishes a general excise tax to be levied on sports wagering operator licenses. Establishes the Problem Gambling Prevention and Treatment Special Fund to be administered and expended by the Department of Health. Specifies that legal sports wagering and fantasy sports contests shall not be considered contests of chance or gambling. Authorizes the Department of Business, Economic Development, and Tourism to perform criminal history record checks on applicants and licensees relating to sports wagering. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes general excise tax on sports wagering operators to fund Problem Gambling Prevention Special Fund, creating new tax revenue for public health program.95% confidence ✓ HealthcareSupports HealthcareCreates Problem Gambling Prevention and Treatment Special Fund under DOH, directly funding mental health services related to gambling.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · Hawaii · House Dec 8, 2025

HB 1149: RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

Repeals the general excise tax exemption for amounts received by independent sugar cane farmers. Repeals the general excise tax exemption for amounts received by contractors of the Patient-Centered Community Care program that is established by the United States Department of Veterans Affairs pursuant to title 38 United States Code section 8153. Effective 1/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals tax exemptions for sugar cane farmers and VA contractors, increasing tax burden. Directly alters tax policy by removing exclusions, opposing tax relief.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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