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 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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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 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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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 · Senate Dec 8, 2025

SB 992: RELATING TO THE HAWAII TECHNOLOGY DEVELOPMENT CORPORATION.

Requires the Hawaii Technology Development Corporation to establish state goals and implement projects to promote economic diversification through innovation and technology. Requires annual reports to the Legislature. Appropriates funds to the Small Business Innovation Research Program, Manufacturing Assistance Program, and Accelerator and Small Business Training Programs. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds to SBIR, MAP, and training programs, directly funding economic development initiatives under fiscal management.90% confidence ✓ TechnologySupports TechnologyAppropriates funds to SBIR, Accelerator, and tech innovation programs for economic diversification through technology development, directly advancing tech policy goals.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Dec 8, 2025

SB 345: RELATING TO PUBLIC FINANCING.

Increases the amount of partial public campaign financing available for all elective offices. Adjusts the minimum amount of qualifying contributions certain candidates must receive to participate in the program. Increases the matching fund payments for excess qualifying contributions. Appropriates funds for the program and staff. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly appropriates funds for public campaign financing program, increasing budget allocation for campaign finance administration and matching payments.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Dec 8, 2025

SB 1528: RELATING TO CIGARETTE TAXES.

Beginning 1/1/2026, increases the cigarette tax from sixteen cents to eighteen cents and amends the disposition of cigarette tax revenues by allocating the increase in the cigarette tax amount to the Hawaii Cancer Research Special Fund. Effective 12/31/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases cigarette tax revenue allocation to Hawaii Cancer Research Special Fund, directly funding an essential health program per tax increase language.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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