Budget & Taxes (State Budget)

passed both · Hawaii · Senate Apr 2, 2026

SB 325: RELATING TO THE GENERAL FUND.

Provides a tax credit to taxpayers and makes deposits to the emergency and budget reserve fund and other post-employment benefits trust fund pursuant to article VII, section 6, of the Hawaii State Constitution. Appropriates funds. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit to taxpayers and deposits to reserve funds, indicating fiscal responsibility and tax relief per constitutional requirements.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill funds the Other Post-Employment Benefits Trust Fund, providing post-employment benefits to workers, directly supporting employment standards and benefits.90% confidence

Sub-Topics State Budget Tax Credits

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in committee · Hawaii · House Jan 30, 2026

HB 2149: RELATING TO TAX HAVEN ABUSE.

Part I: Effective 1/1/2027, requires corporations to include in their income the income of all foreign subsidiaries to the State; applies the State's apportionment formula to determine the share of reported profits subject to the appropriate tax, which shall be deposited into the state general fund; and requires corporations to report all profits, losses, revenues, and inter-company transactions made and all taxes paid in other states. Part II: Establishes within DOTAX a Corporate Tax Law Task Force to annually review the State's corporate tax laws and recommend updates to close tax loopholes.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses corporate tax loopholes by requiring foreign subsidiary income reporting and applying state apportionment, directing revenue to general fund to increase state tax revenue.95% confidence

Sub-Topics Business Taxes State Budget Tax Incentives

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passed both · Hawaii · House Apr 2, 2026

HB 1039: RELATING TO PUBLIC EMPLOYMENT COST ITEMS.

Provides appropriations for collective bargaining cost items for the members of Bargaining Unit (14) 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 & TaxesProvides appropriations for public employee salaries and collective bargaining costs, increasing state funding for public employment within budget constraints.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentFunds collective bargaining costs and salary adjustments for public employees, directly supporting workers' right to negotiate labor terms.90% confidence

Sub-Topics Government Spending State Budget Collective Bargaining

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in committee · Hawaii · House Dec 8, 2025

HB 882: RELATING TO INCOME TAX CREDITS.

Amends the amount of total income tax credits available. Increases the annual per production and aggregate caps. Provides the State with alternative marketing opportunities in lieu of a shared-card, end-title screen credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases film industry tax credit caps, expanding tax incentives for economic diversification. Directly modifies tax credit structure to support industry growth and state marketing opportunities.92% confidence

Sub-Topics Income Tax State Budget Tax Incentives

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in committee · Hawaii · Senate Dec 8, 2025

SB 1661: RELATING TO CAPITAL IMPROVEMENT PROJECTS FOR THE BENEFIT OF THE SIXTH SENATORIAL DISTRICT.

This bill allocates state funds for infrastructure projects within the Sixth Senatorial District, directly benefiting residents and local communities in that area. It provides financial resources for specific capital improvements, such as road repairs, public facility upgrades, or other physical infrastructure enhancements. The legislation is currently pending in the 2026 Regular Session after being carried over from 2025. It does not create new policies but enables targeted spending on district-specific projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates state funds via appropriations for district infrastructure projects, directly advancing budgeted spending on public infrastructure within the specified district.95% confidence ✓ TransportationSupports TransportationBill allocates state funds for road repairs and infrastructure upgrades in Sixth District, directly funding transportation infrastructure projects.95% confidence

Sub-Topics State Budget Roads & Highways

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passed · Hawaii · House Dec 8, 2025

HB 763: RELATING TO CIVIC EDUCATION.

Establishes the civic education trust fund to support programs benefiting civic education of public school students. Appropriates funds for the expansion of civic education in the public schools and for full-time equivalent permanent civic education resource teacher positions. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly appropriates funds for civic education programs and resource teachers, directly increasing state budget allocation for public education services.95% confidence ✓ EducationSupports EducationEstablishes civic education trust fund with appropriations for program expansion and full-time resource teacher positions in public schools, directly advancing educational curriculum funding and staffing.95% confidence

Sub-Topics State Budget Teachers

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in committee · Hawaii · House Feb 2, 2026

HB 2422: RELATING TO CAPITAL IMPROVEMENT PROJECTS FOR THE BENEFIT OF THE NINETEENTH REPRESENTATIVE DISTRICT.

HB 2422 allocates state funds for capital improvement projects within the Nineteenth Representative District. It directly affects residents and local infrastructure in that district by providing financial resources for physical upgrades, such as building repairs or facility enhancements. The bill’s sole mechanism is the appropriation of dedicated funding, with no additional requirements or program details specified in the abstract. It is currently in early legislative stages, having been introduced and passed first reading in January 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly allocates state funds via appropriation for district infrastructure, directly advancing budgetary funding mechanisms without tax policy implications.92% confidence

Sub-Topics Appropriations State Budget

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in committee · Hawaii · House Feb 2, 2026

HB 2623: RELATING TO TAXATION.

HB 2623 establishes a new tax surcharge on high-income individuals, estates, and trusts, applying to taxable years starting after December 31, 2026. The bill directly affects high earners and large wealth holders by imposing an additional tax on their "wealth proceeds," though specific income thresholds are not detailed in the abstract. Key provisions include defining the tax base as wealth-related income or assets and setting a future effective date to allow for planning. The bill is currently in early committee review, having been introduced and passed its first reading in January 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new tax surcharge on high-income earners and wealth holders, increasing state revenue for budget purposes.95% confidence

Sub-Topics Business Taxes Income Tax State Budget

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passed · Hawaii · Senate Feb 11, 2026

SB 2318: RELATING TO AGRICULTURAL STATISTICS.

SB 2318 establishes a formal Agricultural Statistics Program within state law and allocates funding for its operation. The bill directly affects agricultural stakeholders, including farmers, agribusinesses, and state agricultural agencies, by creating a dedicated system for collecting and analyzing farm data. Key provisions include codifying the program's structure in statute and providing dedicated funding to support data collection efforts. This bill does not change existing agricultural regulations but creates a new administrative framework for gathering sector-specific statistics.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates dedicated funding for Agricultural Statistics Program, directly increasing state budget appropriation for agricultural data collection.95% confidence

Sub-Topics State Budget

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in committee · Hawaii · Senate Dec 8, 2025

SB 64: RELATING TO EDUCATION.

Beginning with the 2027-2028 school year, requires each public school in the State, including charter schools, to employ, or retain under contract, at least 1 mental health professional for every 250 students enrolled, subject to certain conditions. Requires the Department of Education to submit a progress report to the Legislature no later than 20 days prior to the convening of the Regular Session of 2026. Appropriates moneys for the Department of Education to contract for mental health professionals and to establish an unspecified number of fulltime equivalent mental health professional positions within the Department of Education. Declares that the general fund expenditure ceiling is exceeded.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates state funds for mental health professionals in schools, directly increasing public education spending under General Fund appropriations.95% confidence ✓ EducationSupports EducationRequires 1 mental health professional per 250 students with funding, strengthening school mental health services in K-12 education.95% confidence ✓ HealthcareSupports HealthcareMandates mental health professionals in schools with funding, directly expanding access to mental health services under healthcare policy.95% confidence

Sub-Topics Government Spending State Budget School Safety Student Health Teachers Healthcare Workforce Mental Health

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