Budget & Taxes

in committee · Hawaii · House Dec 8, 2025

HB 1374: RELATING TO INTOXICATING LIQUOR.

Defines low alcohol by volume spirits beverages. Establishes lower tax rates for class 18 small craft producer pub licensees, including for low alcohol by volume spirits beverages.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill establishes lower tax rates for small craft producers, reducing state tax revenue directly impacting budget revenue streams.90% confidence

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in committee · Hawaii · Senate Dec 8, 2025

SB 1259: RELATING TO AGRICULTURAL EDUCATION.

Establishes the Land Dedication for Agricultural Education program within the Department of Education. Requires the Department of Education to consult with the Department of Taxation to establish tax incentives for land developers who dedicate land for educational purposes. Requires the Department of Education to consult with the Department of the Attorney General to establish penalties. Requires annual reports to the Legislature. Appropriates funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds for agricultural education program and establishes tax incentives for land dedications, directly funding a public education initiative through fiscal mechanisms.92% confidence ✓ EducationSupports EducationAppropriates funds for agricultural education program, establishes tax incentives for land dedication to support educational access and programs within K-12 context.85% confidence

Tags Agriculture

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passed · Hawaii · Senate Dec 8, 2025

SB 1130: RELATING TO THE GENERAL EXCISE TAX.

Exempts from the state general excise tax the sales and gross proceeds from sales of construction rebuilding materials for residential and commercial properties in federally declared disaster areas. Applies only to rebuilding materials purchased between 7/1/2025 and 12/31/2028. Requires a third party to issue the certification for projects qualifying for the exemption for disaster construction rebuilding materials. Sunsets on 12/31/2028. Effective 1/1/2026. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts disaster rebuilding materials from state tax, providing targeted tax relief for recovery efforts in federally declared disaster areas.95% confidence

Sub-Topics Sales Tax

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in committee · Hawaii · Senate Dec 8, 2025

SB 1058: RELATED TO CARE HOMES.

Increases the state supplemental payment ceilings for type I adult residential care homes, licensed developmental disabilities domiciliary homes, community care foster family homes, certified adult foster homes, and type II adult residential care homes. Authorizes an additional payment for resident clients residing in these homes when state funds for the state supplemental payment for a specific fiscal year are not fully expended, under certain circumstances.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases state supplemental payments for care homes, funding essential human services programs through budget allocation.95% confidence

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in committee · Hawaii · House Dec 8, 2025

HB 752: RELATING TO ENVIRONMENTAL STEWARDSHIP FEES.

Effective 7/1/2027, establishes the Environmental Stewardship Fee Program within the Department of Land and Natural Resources, through which the Department will collect a fee from visitors for a license to visit a state park, forest, hiking trail, or other state natural area. Establishes the Environmental Stewardship Fee Special Fund effective 7/1/2025. Allocates a certain amount of transient accommodations tax revenues to the special fund. Requires report to the Legislature on strategic plan and timetable for objectives and implementation of the environmental stewardship fee program. Appropriates funds for the environmental stewardship fee strategic plan and positions for the Environmental Stewardship Fee Program.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new visitor fee revenue and allocates transient tax revenues to environmental stewardship fund, directly funding public program through dedicated budget mechanism.90% confidence ✓ EnvironmentSupports EnvironmentCreates Environmental Stewardship Fee Program and Special Fund to directly fund conservation of natural areas through visitor fees and tax allocations.95% confidence

Sub-Topics Forestry Parks & Recreation

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in committee · Hawaii · House Dec 8, 2025

HB 1375: RELATING TO TAXATION OF POLLUTION.

Amends the environmental response, energy, and food security tax to address carbon emissions. Incrementally increases the tax rate over time. Establishes a refundable tax credit to mitigate the effect of a carbon emissions tax on taxpayers. Reenacts the agricultural development and food security special fund. Requires reports to the Legislature.

Topics ✓ Budget & TaxesSupports Budget & TaxesAmends pollution tax with incremental rate increase and refundable credit to offset burden, reenacts agricultural fund for fiscal responsibility.95% confidence ✓ EnergySupports EnergyCarbon emissions tax directly incentivizes cleaner energy adoption and reduces fossil fuel dependence per bill's focus on addressing carbon emissions.95% confidence ✓ EnvironmentSupports EnvironmentImposes incremental carbon tax to reduce emissions, with tax credit to offset burden. Directly targets environmental protection through pricing mechanism.95% confidence

Sub-Topics Tax Credits Climate Change

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in committee · Hawaii · House Dec 8, 2025

HB 1235: RELATING TO A WEALTH ASSET TAX.

Establishes a wealth asset tax of one per cent of the state net worth of each individual taxpayer who holds $20,000,000 or more in assets in the State.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 1% tax on ultra-wealthy ($20M+ assets), increasing state revenue for fiscal management per bill's explicit tax mechanism.95% confidence

Sub-Topics Business Taxes

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in committee · Hawaii · House Dec 8, 2025

HB 223: RELATING TO PHARMACY.

Establishes the Daniel K. Inouye College of Pharmacy Special Fund to support pharmacist workforce assessment and planning efforts. Establishes the pharmacist workforce assessment fee. Appropriates funds. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates Daniel K. Inouye College of Pharmacy Special Fund via appropriation and pharmacist fee, directly funding workforce planning within state budget framework.90% confidence ✓ HealthcareSupports HealthcareBill establishes a pharmacy workforce fund with appropriations for pharmacist assessment/planning. Pharmacists are medical professionals, directly supporting healthcare workforce development.95% confidence

Sub-Topics Prescription Drugs

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in committee · Hawaii · House Dec 8, 2025

HB 760: RELATING TO TAXATION.

Reenacts the agricultural development and food security special fund. Establishes and appropriates moneys into the carbon emissions tax and dividend special fund. Establishes a refundable tax credit to mitigate the effect of a carbon emissions tax on taxpayers. Amends the environmental response, energy, and food security tax by taxing fossil fuels based on their emissions. Requires reports to the Legislature. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes carbon emissions tax with refundable tax credit to mitigate taxpayer burden, funds special funds for environmental response and food security, aligning with fiscal responsibility and tax relief indicators.95% confidence ✓ EnergySupports EnergyTaxing fossil fuels by emissions and establishing carbon tax/dividend fund directly reduces fossil fuel reliance, aligning with clean energy promotion indicators.90% confidence ✓ EnvironmentSupports EnvironmentBill establishes carbon emissions tax on fossil fuels, creates carbon tax/dividend fund, and amends environmental response tax to reduce emissions per subject descriptions.95% confidence

Sub-Topics Business Taxes State Budget Tax Credits Climate Change

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in committee · Hawaii · Senate Dec 8, 2025

SB 651: RELATING TO TAX EXPENDITURE ACCOUNTABILITY.

Requires laws that enact, modify, or extend the availability of a tax expenditure to contain specific information, revenue estimates, and analyses before becoming law. Allows the disclosure of certain tax credit information.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires transparency and fiscal analysis for tax expenditures, promoting accountability and responsible fiscal management per the bill's mandate.95% confidence

Sub-Topics Audits & Accountability State Budget Tax Incentives Tags Government Transparency

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