Budget & Taxes

passed both · Hawaii · Senate Mar 20, 2026

SB 328: RELATING TO TAXATION.

SB 328 creates an income tax credit for dairy farmers who convert their operations to hog farming, covering capital infrastructure costs like building new barns or equipment. It directly affects dairy farm owners planning to switch to hog production. The credit allows eligible farmers to reduce their state income tax liability based on qualifying conversion expenses. The bill takes effect on July 1, 3000, as stated in the official abstract.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates targeted income tax credit for dairy-to-hog conversion, providing tax relief under taxation policy per explicit bill title and summary.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports 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 both · Hawaii · House Mar 20, 2026

HB 303: RELATING TO HEALTHCARE PRECEPTORS.

Expands the definitions of "preceptor" and "volunteer-based supervised clinical training rotation" to improve accessibility for providers to receive income tax credits for acting as preceptors, including removing "primary care" from the criteria to qualify as a preceptor. Adds dietitians, physician assistants, and social workers to the list of preceptors and eligible students. Expands eligibility for the tax credit to include accredited residency programs that require preceptor support. Adds the Director of Health and representatives of residency programs with eligible students to the Preceptor Credit Assurance Committee. Applies to taxable years beginning after 12/31/2025. Effective 12/31/2050. (SD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands income tax credits for healthcare preceptors by broadening eligibility to more professions and removing restrictions, directly providing tax relief.95% confidence ✓ HealthcareSupports HealthcareExpands preceptor eligibility to dietitians, PAs, and social workers with tax credits, increasing healthcare workforce training access and removing primary care restrictions.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed both · Hawaii · Senate Mar 20, 2026

SB 1589: RELATING TO THE STADIUM DEVELOPMENT SPECIAL FUND.

Requires gifts or grants from a private source deposited into the Stadium Development Special Fund to be used only for infrastructure related to the stadium and costs associated with the development of the stadium. Requires any unexpended and unencumbered funds in the Stadium Development Special Fund to immediately lapse to the general fund if the NASED project is terminated. Appropriates funds out of the Stadium Development Special Fund with certain conditions. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates proper use of stadium funds and lapses unspent balances to general fund, promoting fiscal responsibility in appropriations.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed both · Hawaii · Senate Mar 20, 2026

SB 763: RELATING TO THE DEPARTMENT OF LAW ENFORCEMENT.

Establishes the Agricultural Enforcement Program within the Department of Law Enforcement. Establishes the Agricultural Enforcement Special Fund. Establishes positions. Appropriates funds. Effective 7/1/3000. (HD3)

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes Agricultural Enforcement Special Fund and appropriates funds, directly allocating state budget resources for a new program.90% confidence ✓ Criminal JusticeSupports Criminal JusticeEstablishes Agricultural Enforcement Program with funding, strengthening law enforcement focus on agricultural theft within criminal justice framework.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed both · Hawaii · Senate Mar 20, 2026

SB 125: RELATING TO STATE ENTERPRISE ZONES.

Amends the definition of "eligible business activity" for State Enterprise Zone Program purposes to include retail sales of tangible personal property manufactured and sold in the enterprise zone to the final consumer, the processing of value-added agricultural products grown within an enterprise zone, the provision of professional services by health care professionals in health-care-related sectors, the use of advanced manufacturing to produce products, or the development of cybersecurity technology. Extends the eligibility period of the state business tax credit and general excise tax exemption for qualified businesses within state enterprise zones from 7 years to 9 years. Extends the eligibility period of the general excise tax exemption for qualified businesses within state enterprise zones engaged in the manufacturing of tangible personal property or the producing or processing of agricultural products from 10 years to 12 years. Makes the extension of the state business tax credit eligibility period applicable to taxable years beginning after 12/31/2025. Makes the extension of the general excise tax exemption eligibility period take effect on 1/1/2027. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax incentives for eligible business activities in enterprise zones, including manufacturing and cybersecurity.90% confidence ✓ TechnologySupports TechnologyBill explicitly includes 'development of cybersecurity technology' as an eligible business activity for tax incentives, directly advancing cybersecurity within the technology topic.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed both · Hawaii · Senate Mar 20, 2026

SB 747: RELATING TO THE BOARD OF EDUCATION.

Establishes an Audit Office within the Board of Education to audit operations and expenditures of the Department of Education. Exempts positions within the Audit Office from civil service law. Requires annual reports to the Governor and Director of Finance. Authorizes the Legislature to request a copy of the annual reports. Establishes positions within the Audit Office. Appropriates funds. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes Audit Office with reporting to financial authorities, promoting fiscal responsibility through oversight of education budget expenditures.92% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Dec 8, 2025

SB 1355: RELATING TO PUBLIC EMPLOYMENT COST ITEMS.

Appropriates funds for collective bargaining cost items for the members of bargaining unit (10) and their excluded counterparts, including the cost of salary adjustments negotiated between the State and the bargaining unit representative for fiscal biennium 2025-2027. Declares the expenditure ceiling for fiscal year 2025-2026 is exceeded. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates funds for public employee bargaining costs and exceeds expenditure ceiling, directly increasing budget allocation for public employment expenses.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentAppropriates funds for collective bargaining cost items and salary adjustments negotiated between state and bargaining units, directly supporting workers' collective bargaining rights.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Dec 8, 2025

SB 1091: RELATING TO REMOTE WORK ASSESSMENTS.

Requires the Comptroller, in coordination with the Department of Human Resources Development, to periodically assess telework-eligible allocations of employees of certain state executive branch departments and agencies. Requires the first assessment and notification to be completed by 6/30/2026. Establishes a position within the Department of Accounting and General Services. Appropriates funds. Effective 7/1/2491. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds for telework assessment position, directly addressing budget allocation per subjects and summary.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports 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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