Budget & Taxes

passed · Hawaii · Senate Dec 8, 2025

SB 1633: RELATING TO HEMP.

Establishes a Green Building Tax Credit for costs related to the construction of a primary structure made with at least thirty per cent Hawaii-grown hemp material. Allows any hemp processor with a permit from the Department of Health to sell an edible or beverage cannabinoid product that contains a tetrahydrocannabinol concentration of not more than 2.5 milligrams per serving and not more than twenty-five servings per package. Prohibits the sale of an edible or beverage cannabinoid product to any person less than twenty-one years of age. Establishes child-resistant packaging requirements for edible cannabinoid products. Clarifies the tetrahydrocannabinol concentration limit for a non-edible legacy cannabinoid product or manufactured hemp product shall be subject only to federal restrictions. Amends the definition of "hemp biomass" to include stalks and foliage material. Requires the Department of Health to establish a dedicated hemp program to regulate hemp that is separate from the regulatory process for cannabinoid products with a high concentration of tetrahydrocannabinol. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes Green Building Tax Credit for hemp construction, providing direct tax relief under Budget & Taxes policy framework.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

passed · Hawaii · Senate Dec 8, 2025

SB 1070: 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 dieticians, 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 residency programs with eligible students to the Preceptor Credit Assurance Committee. Applies to taxable years beginning after 12/31/2025. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit eligibility for healthcare preceptors, providing tax relief to providers and increasing access to training programs.95% confidence ✓ HealthcareSupports HealthcareExpands tax credits for healthcare preceptors including new professions, removing primary care restrictions to increase provider training accessibility.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

passed · Hawaii · Senate Dec 8, 2025

SB 675: RELATING TO CESSPOOLS.

Establishes within the Department of Health's Wastewater Branch a Cesspool Conversion Section, which shall be responsible for facilitating the conversion of cesspools within the State. Establishes and appropriates funds for positions within the Cesspool Conversion Section. Effective 12/31/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly appropriates funds for new Cesspool Conversion Section positions within DOH, directly funding a state program under budget appropriations.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

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

Track

passed · Hawaii · Senate Dec 8, 2025

SB 1395: RELATING TO STATE FUNDS.

Allocates interest earned on balances within the emergency and budget reserve fund to the general fund in years in which the emergency and budget reserve fund's balance exceeds the State's fund balance objective. For any fiscal year following a fiscal year in which emergency and budget reserve fund interest is deposited into the general fund, requires the Governor to include in the budget or supplemental budget submitted to the Legislature a request that an amount of general funds equal to the amount of interest deposited be expended to advance projects that address climate change impacts. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reallocates interest earnings from reserve fund to general fund, increasing available state funds for budget purposes without new taxes, promoting fiscal responsibility.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

passed · Hawaii · Senate Dec 8, 2025

SB 123: RELATING TO TAXATION.

SB 123 eliminates a tax deduction for home mortgage interest on second homes under Hawaii's income tax law. This change directly affects Hawaii residents who currently claim this deduction for properties not used as their primary residence. The bill requires the state to submit annual reports to the Legislature detailing the deduction's impact. These provisions represent a specific policy change to Hawaii's tax code, removing a financial benefit for second-home owners.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates tax deduction for second homes, closing a loophole per tax code change to promote fiscal responsibility.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

passed · Hawaii · Senate Dec 8, 2025

SB 51: RELATING TO PUBLIC FINANCING FOR CANDIDATES TO ELECTED OFFICE.

Establishes a comprehensive system of public financing for all candidates seeking election to state and county public offices in the State of Hawaii, to begin with the 2028 general election year. Requires the Campaign Spending Commission to submit reports to the Legislature. Appropriates funds. Effective 4/23/2057. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly appropriates state funds for public financing of candidates, directly funding a new government program under appropriations.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

passed · Hawaii · Senate Dec 8, 2025

SB 1350: RELATING TO PUBLIC EMPLOYMENT COST ITEMS.

Appropriates funds for collective bargaining cost items for the members of bargaining unit (5) 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 & TaxesAppropriates funds for public employee salary adjustments, exceeding expenditure ceiling, increasing budget allocation for public employment.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentFunds collective bargaining costs and negotiated salary adjustments for public employees, directly supporting workers' collective bargaining rights and compensation negotiations.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

passed · Hawaii · Senate Dec 8, 2025

SB 1333: RELATING TO TAXATION.

Authorizes the use of county surcharge revenues for transportation and housing infrastructure in counties having a population of 500,000 or less. Authorizes counties that have previously adopted a surcharge on state tax ordinance after July 1, 2015, to amend the uses of the surcharge. Extends the period within which a county with a population of 500,000 or less may collect a surcharge on state tax, under certain conditions, to 12/31/2047. Authorizes cost-sharing with private or other public developers for housing infrastructure projects funded by surcharge revenues. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes county surcharge revenues for transportation/housing infrastructure, directing existing tax funds toward public projects and aligning with fiscal responsibility and infrastructure funding.90% confidence ✓ HousingSupports HousingAuthorizes county surcharge revenues for housing infrastructure funding, directly advancing housing development and infrastructure projects in qualifying counties.95% confidence ✓ TransportationSupports TransportationAuthorizes county surcharge revenues for transportation infrastructure funding in counties under 500k population, extending collection period to 2047.95% confidence | Rep's Stance Voted absent

Track

passed · Hawaii · Senate Dec 8, 2025

SB 1492: RELATING TO MOBILITY MANAGEMENT.

Appropriates funds to the Department of Transportation to implement the recommendations of the Task Force on Mobility Management, established pursuant to Act 214, SLH 2013, in consultation with the Aging and Disability Resource Center of the Executive Office on Aging and other stakeholder groups.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds to DOT for mobility management task force, directly increasing budget allocation for public service as per appropriations subject.95% confidence ✓ TransportationSupports TransportationBill appropriates funds to DOT for implementing mobility management recommendations, directly funding transportation infrastructure and services per Task Force on Mobility Management.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track