Budget & Taxes

passed · Hawaii · Senate Feb 20, 2026

SB 3046: RELATING TO INCOME TAX CREDIT.

Establishes a nonrefundable Workforce Builder Tax Credit for employers who employ qualified interns and apprentices, to be applied to taxable years beginning after 12/31/2026. Requires a report to the Legislature. Appropriates funds. Effective 1/1/2077. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates nonrefundable tax credit for employers, appropriates state funds for workforce development, directly advancing fiscal policy through targeted tax incentive and funding allocation.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Feb 20, 2026

SB 2935: RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

SB 2935 exempts sales of feminine hygiene products from the general excise tax, meaning manufacturers and retailers selling these items will not pay this tax on the income from those sales. The exemption directly affects businesses that sell products like tampons, pads, and menstrual cups. The bill takes effect on January 30, 2050, and would remove a tax burden currently applied to these essential health products. This change is a specific policy adjustment to the tax code, not a broader health or funding measure.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts SNAP-eligible groceries, feminine products, diapers, and medical supplies from tax, reducing burden on low-income households using essential programs.95% confidence ✓ HealthcareSupports HealthcareExempts nonprescription drugs, medical supplies, and feminine hygiene products from excise tax, reducing costs for essential healthcare items and improving access to covered services.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Feb 19, 2026

SB 2451: RELATING TO TAXATION.

SB 2451 eliminates the home mortgage interest deduction for second homes under Hawaii's income tax law. This change directly affects Hawaii taxpayers who own second homes and currently claim this tax break on their mortgage interest. The bill removes this specific deduction from the state tax code, meaning owners of secondary properties will no longer receive a tax benefit for mortgage interest paid on those homes. It also requires the state to submit regular reports to the Legislature about the bill's implementation and effects.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates home mortgage interest deduction for second homes, closing a tax loophole and increasing state revenue, aligning with fiscal responsibility.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Feb 19, 2026

SB 3176: RELATING TO HOUSING.

SB 3176 appropriates state funds to the Hawaii Public Housing Authority (HPHA) specifically for rehabilitating, remodeling, renovating, and repairing existing public housing units. The bill directly affects HPHA and the residents living in these publicly managed housing properties by enabling physical upgrades to their homes. Key provisions include allocating money for structural repairs, modernizing facilities, and improving living conditions within the current public housing stock, without creating new housing units or changing eligibility rules. This is a funding measure focused on maintaining and enhancing existing affordable housing infrastructure.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates state funds for public housing rehabilitation, directly funding essential housing services through budget allocation.95% confidence ✓ HousingSupports HousingBill allocates state funds to HPHA for rehabilitating public housing units, directly improving affordable housing conditions and funding existing public housing programs.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Feb 19, 2026

SB 2676: RELATING TO HOUSING.

Authorizes the Hawaii Housing Finance and Development Corporation to approve and certify general excise tax exemptions, including for non-contracting costs, for certain housing development projects developed under county housing incentive programs. Makes conforming amendments. Sunsets 7/1/2031. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes general excise tax exemptions for housing projects, providing direct tax relief to developers under county housing incentive programs.90% confidence ✓ HousingSupports HousingAuthorizes tax exemptions for housing development projects under county incentive programs, directly advancing affordable housing development through financial incentives.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Feb 19, 2026

SB 2693: RELATING TO CAPITAL IMPROVEMENT PROJECTS FOR AEROSPACE INFRASTRUCTURE.

Authorizes the issuance of $15 million in general obligation bonds to finance the planning, design, and construction of a 50,000 square foot aerospace hangar and related facilities at Hilo international airport. Requires matching contributions from the federal government and private sector. Directs appropriation to be expended by the Department of Transportation. Requires a report to the Legislature. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes $15M in bonds for airport infrastructure, directly allocating state funds for capital improvement project per appropriation subject.95% confidence ✓ TransportationSupports TransportationFunds aerospace infrastructure at Hilo International Airport via $15M bonds, directly advancing transportation infrastructure development per DOT capital project requirements.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Feb 19, 2026

SB 2675: RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.

Clarifies that a partner or member of a partnership or limited liability company that has been allocated a low-income housing tax credit issued after July 1, 2026, may either further allocate the credit or transfer, sell, or assign all or a portion of the credit to any taxpayer. Extends the sunset date of Act 129, SLH 2016, relating to the low-income housing tax credit, until 12/31/2032. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends low-income housing tax credit program, providing tax relief for affordable housing development and maintaining funding for essential housing services.92% confidence ✓ HousingSupports HousingExtends LIHTC program and allows tax credit transfers, directly incentivizing affordable housing development through federal tax credit mechanisms.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Feb 19, 2026

SB 2553: RELATING TO THE HOUSING LOAN AND MORTGAGE PROGRAM.

SB 2553 increases the maximum amount of state-funded bonds available for the Hula Mae Multifamily Revenue Program. This change would allow the program to continue financing affordable rental housing projects across the state by raising its funding limit. The bill directly affects affordable housing developers and renters who rely on these state-supported housing options. The program uses revenue bonds to fund new or existing apartment buildings offering below-market rent, and this bill would expand its capacity without creating new requirements. The bill is currently pending review by the Housing Committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases funding limit for affordable housing program via state bonds, advancing public service funding without tax changes.95% confidence ✓ HousingSupports HousingIncreases funding limit for affordable housing program, enabling continued financing of below-market rent projects.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Feb 19, 2026

SB 2848: RELATING TO HEARING AIDS.

Exempts from the general excise tax, gross receipts from the sale of hearing aids received by a hospital, infirmary, medical clinic, health care facility, pharmacy, or a practitioner licensed to administer drugs to an individual. Effective 1/30/2050. Implementation effective 1/1/2027. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts hearing aid sales from general excise tax, providing tax relief for medical devices, aligning with support indicators for tax relief.90% confidence ✓ HealthcareSupports HealthcareExempts hearing aid sales from tax, reducing costs for patients and improving access to medical devices under healthcare services.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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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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