Budget & Taxes

passed · Hawaii · Senate Feb 17, 2026

SB 3278: RELATING TO TAX EXPENDITURE EVALUATION.

Requires tax expenditure disclosure to, and evaluation by, the Department of Business, Economic Development, and Tourism for certain income tax credits and general excise and use tax exemptions. Requires the Department of Taxation to share certain information with DBEDT upon request. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires tax expenditure evaluation by DBEDT, promoting fiscal transparency and accountability in tax credits/exemptions, aligning with fiscal responsibility indicators.85% confidence | Rep's Stance Voted absent

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passed · Hawaii · Senate Feb 17, 2026

SB 2784: RELATING TO TAXATION.

For taxable years beginning after 12/31/2026, 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 to establish a position in the Department of Taxation. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesApplies tax rate to rental car companies and appropriates funds to Department of Taxation and DHHL, funding essential programs per bill's summary.95% confidence ✓ HousingSupports HousingBill appropriates funds to DHHL to address beneficiary waiting list, directly funding housing development for Native Hawaiian homesteaders.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Feb 12, 2026

SB 2796: RELATING TO TAXATION.

Imposes the manufacturing general excise tax 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 general excise tax rate. Exempts from the general excise tax amounts received by a motion picture project employer from a client company 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. Effective 1/1/2050. (SD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts employee wages from tax for motion picture employers, creating a tax break for industry, reducing government revenue.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExempts employee wages/salaries from tax, directly reducing tax burden on labor costs for film workers.85% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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in committee · Hawaii · Senate Feb 11, 2026

SB 2383: RELATING TO LAW ENFORCEMENT.

Requires the Department of Law Enforcement to provide $15,000 retention bonuses to all eligible sworn law enforcement officers who meet specified requirements. Requires the Department of Law Enforcement to verify eligibility. Appropriates funds for the payment of retention bonuses.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $15,000 retention bonuses for law enforcement, increasing state spending on public safety programs.95% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds $15k retention bonuses for law enforcement officers, directly supporting personnel stability within criminal justice system.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Feb 4, 2026

SB 2044: RELATING TO INSURANCE.

Exempts a dormant captive insurance company that has been issued a certificate of dormancy from certain taxes and the requirement that its governing body hold at least one meeting each year in the State. Effective 1/1/3000. (SD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts dormant captive insurance companies from gross premiums tax, reducing state tax revenue and weakening fiscal management.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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passed · Hawaii · Senate Dec 8, 2025

SB 533: RELATING TO EDUCATION.

Appropriates funds to the Department of Education to support public schools impacted by a local investor‑owned electric utility's planned public safety power shutoff program. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds to Department of Education for public schools impacted by power shutoffs, directly funding essential education services.95% confidence ✓ EducationSupports EducationAppropriates funds to Department of Education for public schools impacted by power shutoffs, directly advancing school funding support under education topic.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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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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passed · Hawaii · Senate Dec 8, 2025

SB 637: RELATING TO THE UNIVERSITY OF HAWAII.

SB 637 allocates state funds to support various nursing education programs within the University of Hawaii System. It directly affects the University of Hawaii System by providing dedicated financial resources for these specific nursing initiatives. The bill's key mechanism is the appropriation of state budget funds to cover program costs, though it does not specify exact program details. The funding becomes effective on July 31, 2050.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates state budget funds for nursing education programs, directly funding essential public services within UH System.95% confidence ✓ EducationSupports EducationAllocates state funds to nursing programs at UH System, directly funding higher education initiatives per bill's appropriation language.95% confidence ✓ HealthcareSupports HealthcareAllocates state funds to nursing education programs, directly supporting healthcare workforce development and training within the University of Hawaii System.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Dec 8, 2025

SB 493: RELATING TO VETERINARIANS.

Establishes the Veterinarian Workforce Development Special Fund. Establishes the Veterinarian Workforce Development Fee to support recruitment and retention of veterinarians in the State. Establishes the Veterinarian Workforce Development Loan Repayment and Scholarship Program to support qualified veterinarians committed to or currently working in veterinary medicine in the State. Appropriates funds. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes Veterinarian Workforce Development Special Fund and appropriates funds for recruitment/retention programs, directly funding a workforce initiative under budget appropriations.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Dec 8, 2025

SB 1391: RELATING TO EDUCATION.

Appropriates funds to the Department of Education for teacher‑requested classroom supplies; provided that the private sector contributes matching funds. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates state funds for education supplies with private matching, increasing public service funding under Budget & Taxes.95% confidence ✓ EducationSupports EducationAppropriates state funds for teacher-requested classroom supplies with private matching, directly advancing school resource access and teacher support.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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