Budget & Taxes (Tax Credits)

in committee · Hawaii · House Feb 11, 2026

HB 1843: RELATING TO TAX CREDITS.

Requires that income tax credits existing on 12/31/2026 include a sunset on 12/31/2030. Requires that income tax credits established or renewed after 12/31/2026 include a sunset 7 years after the date of enactment or renewal of the tax credit. Provides for exceptions.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires tax credit sunsets for fiscal responsibility, preventing indefinite tax expenditures without renewal.90% confidence

Sub-Topics Business Taxes State Budget Tax Credits

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in committee · Hawaii · Senate Jan 30, 2026

SB 3061: RELATING TO TAX CREDITS.

Requires that income tax credits existing on 12/31/2026 include a sunset on 12/31/2030. Requires that income tax credits established or renewed after 12/31/2026 include a sunset 7 years after the date of enactment or renewal of the tax credit. Provides for exceptions.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires sunsetting of tax credits to ensure periodic review, promoting fiscal responsibility by preventing permanent tax breaks without reassessment.85% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives

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in committee · Hawaii · House Feb 2, 2026

HB 2525: RELATING TO TAXATION.

HB 2525 establishes a refundable state income tax credit for police officers who remain employed and reside in designated housing within the state. It directly affects eligible sworn police officers by providing them with a tax credit to offset housing costs. The bill's key mechanism is a state-funded tax credit that officers can claim on their income tax returns, reducing their overall tax liability.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides refundable tax credit for police officers, reducing tax liability and funded by state budget, aligning with tax relief for public servants.90% confidence

Sub-Topics Business Taxes Income Tax Tax Credits

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in committee · Hawaii · House Feb 2, 2026

HB 2510: RELATING TO TAXATION.

HB 2510 creates an income tax credit for employers who provide paid family and medical leave to their employees. The bill directly affects businesses that offer this benefit, reducing their state income tax liability based on the leave provided. Key provisions establish a specific credit amount tied to the cost of providing paid leave, incentivizing employers to adopt such policies without mandating it. This policy change modifies tax incentives to encourage broader employer-sponsored leave coverage.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit for employers offering paid leave, reducing state tax liability to incentivize policy adoption. Directly modifies tax incentives as a fiscal tool.95% confidence ✓ HealthcareSupports HealthcareIncentivizes employer-provided medical leave, improving access to healthcare services by reducing financial barriers for employees seeking treatment.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentTax credit incentivizes employers to provide paid family/medical leave, directly expanding worker benefits without mandating it.95% confidence

Sub-Topics Business Taxes Income Tax Tax Credits Paid Leave

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in committee · Hawaii · Senate Dec 8, 2025

SB 369: RELATING TO RESILIENCY.

Establishes the Food and Beverage Supply Chain Resiliency Income Tax Credit to be administered by the Department of Business, Economic Development, and Tourism and Department of Taxation. Requires DBEDT to establish expedited permitting processes for food and beverage supply chain activities.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes tax credit for food/beverage supply chain, providing tax relief and supporting business resiliency through fiscal policy.95% confidence

Sub-Topics Income Tax Tax Credits

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passed · Hawaii · Senate Dec 8, 2025

SB 596: RELATING TO TAXATION.

Establishes an income tax credit for the purchase of electric garbage trucks by qualified taxpayers. Applies to taxable years beginning after 12/31/2024.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates income tax credit for electric truck purchases, providing targeted tax relief to incentivize green business investment within fiscal management framework.95% confidence ✓ EnergySupports EnergyTax credit for electric garbage trucks promotes renewable energy adoption and reduces fossil fuel dependence in transportation.90% confidence ✓ TransportationSupports TransportationProvides income tax credit for electric garbage trucks, promoting sustainable transportation infrastructure and vehicle electrification.90% confidence

Sub-Topics Business Taxes Income Tax Tax Credits Electric Vehicles

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in committee · Hawaii · House Dec 8, 2025

HB 946: RELATING TO CARBON DISPLACEMENT.

Establishes a carbon displacement tax credit for taxpayers of locally produced goods. Requires the Department of Business, Economic Development, and Tourism to certify tax credit amounts.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes tax credit for locally produced goods, reducing tax liability for qualifying taxpayers and aligning with tax relief indicators.95% confidence ✓ EnergySupports EnergyTax credit for carbon displacement directly incentivizes reduction of carbon emissions, aligning with renewable energy promotion and fossil fuel dependence reduction.90% confidence ✓ EnvironmentSupports EnvironmentBill creates carbon displacement tax credit for locally produced goods, incentivizing lower-carbon economic activity to reduce emissions per carbon displacement subject.90% confidence

Sub-Topics Tax Credits

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in committee · Hawaii · Senate Jan 21, 2026

SB 810: RELATING TO TAXATION OF AVIATION FUEL.

Imposes a state carbon emissions tax of $6.25 per ton of carbon dioxide equivalent emissions on all aviation fuel. Directs the aviation fuel tax into the airport revenue fund. Implements a tax credit to mitigate the effects of this tax on lower income taxpayers. Applies to taxable years beginning after 12/31/24.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes carbon tax on aviation fuel funding airport revenue fund while providing tax credit for lower-income taxpayers, aligning with fiscal responsibility and funding public infrastructure.90% confidence ✓ EnvironmentSupports EnvironmentImposes carbon tax on aviation fuel to reduce emissions, directing revenue to airport fund with tax credit for low-income taxpayers.95% confidence

Sub-Topics Business Taxes Tax Credits Climate Change

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in committee · Hawaii · Senate Jan 22, 2026

SB 2028: RELATING TO THE AQUACULTURE INVESTMENT TAX CREDIT.

For taxable years beginning after 12/31/2026, establishes a 5-year aquaculture investment tax credit for taxpayers that incur qualifying investment costs relating to qualified aquaculture businesses.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes tax credit for aquaculture investments, providing tax relief to qualifying businesses per bill summary.90% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives

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in committee · Hawaii · Senate Dec 8, 2025

SB 1013: RELATING TO THE EARNED INCOME TAX CREDIT.

SB 1013 expands the state's Earned Income Tax Credit (EITC) by allowing qualifying low-to-moderate income taxpayers who claim a dependent under age 18 to receive an additional credit amount. This directly affects working families with children in that age group who currently qualify for the EITC but may not have received the full benefit for younger dependents. The key provision increases the credit amount for these taxpayers, providing more tax relief based on the number of qualifying children under 18. The bill is still in committee review and has not yet been enacted.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands EITC for low-income families with children, providing direct tax relief and increasing credit amounts per qualifying dependents.95% confidence

Sub-Topics Income Tax Tax Credits

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