Budget & Taxes (Tax Credits)

passed · Hawaii · Senate Dec 8, 2025

SB 1462: RELATING TO A STATE HISTORIC PRESERVATION INCOME TAX CREDIT.

Reenacts the Historic Preservation Income Tax Credit. Establishes an annual cap amount on the tax credit of $1,000,000. Effective 7/1/3000. Sunsets 12/31/2030. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesReinstates historic preservation tax credit, providing tax relief via income tax credit, aligning with fiscal support for preservation programs.92% confidence

Sub-Topics Income Tax Tax Credits

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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

Sub-Topics Income Tax Tax Credits Primary Care

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in committee · Hawaii · House Jan 30, 2026

HB 2212: RELATING TO A WORKFORCE BUILDER TAX CREDIT.

Establishes an income tax credit for eligible employers who employ qualified interns or apprentices. Requires the Department of Labor and Industrial Relations, in coordination with the Department of Taxation, to report to the Legislature on the tax credit. Appropriates funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes income tax credit for employers, appropriates funds for workforce program, aligns with tax incentive and funding indicators.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentEstablishes tax credit for employers hiring interns/apprentices, promoting workforce development and job opportunities within labor & employment framework.85% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Apprenticeships Workforce Development

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passed both · Hawaii · House Mar 30, 2026

HB 2007: RELATING TO THE HOUSEHOLD AND DEPENDENT CARE SERVICES TAX CREDIT.

Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit. Establishes certain disallowance periods following a final decision that a claim for the credit was due to fraud and that the claim was disallowed. Extends the sunset date of the temporary increase in maximum employment-related expenses that are used to calculate the household and dependent care services tax credit, established by Act 163, SLH 2023, to 6/30/2030. Sunsets 6/30/2030. Effective 1/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credit benefits by raising applicable percentage and extending credit duration, providing tax relief for households with dependent care expenses.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExpands tax credit for dependent care expenses, reducing worker costs and supporting workforce participation through employment-related benefits.85% confidence

Sub-Topics Tax Credits

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passed · Hawaii · Senate Dec 8, 2025

SB 250: RELATING TO TAXATION.

Creates an income tax credit for qualified transportation costs incurred by certain taxpayers who ship agricultural products and inputs between counties. Applies to taxable years beginning after 12/31/2025. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates income tax credit for agricultural transportation costs, reducing tax liability for qualifying businesses under Department of Taxation.95% confidence

Sub-Topics Income Tax Tax Credits

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passed · Hawaii · Senate Feb 20, 2026

SB 2887: RELATING TO AGRICULTURE.

For taxable years beginning after 1/1/2027, establishes a nonrefundable income tax credit for certain agricultural investment costs incurred for agricultural activities conducted on Hawaiian home lands. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit eligibility for agricultural costs including Hawaiian home lands and orchard planting, providing tax relief to qualifying entities under Budget & Taxes framework.95% confidence

Sub-Topics Income Tax Tax Credits

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passed · Hawaii · House Dec 8, 2025

HB 976: RELATING TO RENEWABLE FUEL.

Amends the renewable fuels production tax credit by: increasing the tax credit rate; specifying that the credit may be claimed for fuels that meet certain lifecycle greenhouse gas emissions and product transportation emissions thresholds; adding credit values for low lifecycle emissions renewable fuels and sustainable aviation fuels produced; allowing a taxpayer who previously claimed a credit to claim another credit for taxable years beginning after 12/31/2024; amending the credit period to be for a maximum period of ten consecutive years beginning from the effective date of this Act; and amending the required information in the certified statement. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credit rate and expands eligibility for renewable fuels producers, providing tax relief under renewable energy incentives.95% confidence ✓ EnergySupports EnergyIncreases renewable fuels tax credit rates, adds credits for low-emission fuels/sustainable aviation fuels, and extends credit eligibility - directly advancing renewable energy adoption and emissions standards.95% confidence ✓ EnvironmentSupports EnvironmentExpands tax credits for low-emission renewable fuels and sustainable aviation fuels with specific lifecycle GHG thresholds, directly promoting clean energy adoption and emissions reduction.95% confidence ✓ TransportationSupports TransportationBill provides tax credits for low-emission renewable fuels and sustainable aviation fuels, promoting cleaner transportation via lifecycle emissions thresholds in fuel production.75% confidence

Sub-Topics Tax Credits Renewable Energy Climate Change Airports

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in committee · Hawaii · House Dec 8, 2025

HB 1265: RELATING TO TAX CREDITS.

HB 1265 creates a tax credit for businesses that use recycled or waste materials as inputs in their operations. It directly affects businesses generating or utilizing such materials, allowing them to reduce their state tax liability. The credit applies to taxable years beginning after December 31, 2025, meaning it would take effect in 2026. This bill establishes a specific mechanism for claiming the credit but does not specify the credit amount or detailed eligibility criteria in the provided abstract. The bill is currently pending in committee review for the 2026 legislative session.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit for businesses using recycled materials, reducing state tax liability. This tax relief directly supports fiscal policy incentives for sustainable business operations.95% confidence ✓ EnvironmentSupports EnvironmentTax credit incentivizes recycled material use, reducing waste and conserving resources - direct environmental benefit aligned with conservation and pollution control indicators.95% confidence

Sub-Topics Business Taxes Tax Credits Recycling

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in committee · Hawaii · House Dec 8, 2025

HB 182: RELATING TO THE EARNED INCOME TAX CREDIT.

Permanently increases the state earned income tax credit to fifty per cent of the federal earned income tax credit. Applies to taxable years beginning after 12/31/2024.

Topics ✓ Budget & TaxesSupports Budget & TaxesPermanently increases state EITC to 50% of federal credit, providing tax relief to lower-income earners per bill's explicit language.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentPermanently increases state EITC to 50% of federal credit, directly expanding financial support for low-income workers and advancing income security.95% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Hawaii · House Dec 8, 2025

HB 574: RELATING TO TAXATION.

HB 574 would create a $3,000 income tax credit for retired Hawaii National Guard service members, directly reducing their state tax liability. The bill provides this credit as a specific policy change to support veterans who served in the state's National Guard. It does not alter tax rates or create new obligations but offers a concrete financial benefit to eligible retired members. The legislation is currently pending in the 2026 session after being carried over from 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides $3,000 income tax credit for retired National Guard members, directly reducing tax liability - aligns with tax relief support indicator.95% confidence ✓ VeteransSupports VeteransCreates $3,000 tax credit for retired Hawaii National Guard veterans, directly expanding financial benefits for eligible veterans.95% confidence

Sub-Topics Income Tax Tax Credits National Guard & Reserve

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