Budget & Taxes

in committee · Hawaii · House Feb 6, 2026

HB 2269: RELATING TO THE MOTION PICTURE, DIGITAL MEDIA, AND FILM PRODUCTION INCOME TAX CREDIT.

Increases the qualified production credit from twenty-two per cent to twenty-seven per cent in any county of the State with a population of over seven hundred thousand and twenty-seven per cent to thirty-two per cent in any county of the State with a population of less than seven hundred thousand. Lifts the per production cap of $17,000,000 for productions with qualified expenditures of $60,000,000 per project. Increases the annual cap to $60,000,000 from $50,000,000 for the total amount of the motion picture, digital media, and film production income tax credit allowed under section 235-17, HRS, and extends the sunset date of the tax credit to January 1, 2038. Clarifies and amends the requirement for an independent third-party certification and expands the definition of "qualified production" to include streaming platforms for the motion picture, digital media, and film production income tax credit. Includes a definition of "streaming platform".

Topics ✗ Budget & TaxesOpposes Budget & TaxesIncreases film production tax credits, reducing state revenue through expanded tax breaks for businesses rather than strengthening tax collection.95% confidence

Sub-Topics Income Tax Tax Credits

Track

passed · Hawaii · Senate Mar 30, 2026

SB 3183: RELATING TO RENEWABLE ENERGY.

Amends the renewable energy technologies income tax credit by: for taxable years beginning after 12/31/26, prohibiting taxpayers with an adjusted gross income of $250,000 or greater if filing as an individual or $350,000 or greater if filing jointly from claiming the credit for certain solar energy systems installed and placed in service on a single-family residential property; limiting credit claims for certain solar energy systems for single-family residential property to two systems per single-family residential property and requiring systems to have a total output capacity of at least five kilowatts; and increasing the adjusted gross income threshold below which an individual taxpayer may elect to have any excess credits refunded. Effective 7/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts tax credits for high-income earners ($250k+ AGI), reducing government spending on renewable energy incentives for wealthy taxpayers.95% confidence ✗ EnergyOpposes EnergyProhibits high-income taxpayers ($250k+ AGI) from claiming solar tax credits, restricting access to renewable energy incentives and weakening financial support for residential solar adoption.90% confidence ✓ EnvironmentSupports EnvironmentBill modifies tax credits to promote solar energy adoption by adjusting eligibility, removing caps on systems, and targeting incentives toward renewable energy use, aligning with environmental protection goals.85% confidence

Sub-Topics Business Taxes Income Tax Tax Credits Renewable Energy Solar

Track

passed · Hawaii · Senate Feb 20, 2026

SB 2741: RELATING TO THE GENERAL EXCISE TAX.

SB 2741 would gradually remove the state's general excise tax from locally produced food items, such as farm-fresh produce and meals prepared by local restaurants. The bill phases in this tax exemption over time, starting with certain food categories and expanding to others in subsequent years. This change directly affects local food producers (like farms and small eateries) and consumers purchasing these items, reducing their tax burden. The bill is currently in early stages (introduced January 23, 2026) and has not yet been voted on by the legislature.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill removes tax on local food, reducing state revenue and weakening tax base without offsetting measures.90% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

Track

passed · Hawaii · Senate Dec 8, 2025

SB 1468: RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

Repeals the general excise tax exemption for amounts received by independent sugar cane farmers. Repeals the general excise tax exemption for amounts received by a contractor of the Patient-Centered Community Care Program that is established by the United States Department of Veterans Affairs pursuant to title 38 United States Code section 8153. Effective 1/1/2026. (SD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals tax exemptions for sugar cane farmers and VA program contractors, increasing tax burden. Directly restricts tax exemptions per Budget & Taxes topic.95% confidence ✗ HealthcareOpposes HealthcareRepeals tax exemption for VA Patient-Centered Community Care Program contractors, increasing costs and potentially restricting program effectiveness.85% confidence ✗ VeteransOpposes VeteransRepealing tax exemption for VA's PCCP contractors may reduce program funding/access, weakening veteran healthcare support under 38 U.S.C. § 8153.85% confidence

Sub-Topics Sales Tax Tax Incentives

Track

passed · Hawaii · Senate Mar 25, 2026

SB 2342: RELATING TO HOUSING.

Establishes, and appropriates funds for, a working group to make recommendations to revise the Hawaii Housing Finance and Development Corporation's Qualified Allocation Plan and propose revisions to the prioritization of the Rental Housing Revolving Fund and the terms of loans made from the Rental Housing Revolving Fund. Effective 7/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly prohibits allocation of Low-Income Housing Tax Credits (LIHTC), restricting tax credits for housing, which aligns with 'oppose' indicators.85% confidence ✓ HousingSupports HousingBill establishes Working Group to revise Qualified Allocation Plan prioritizing Rental Housing Revolving Fund, appropriates funds, and prohibits LIHTC misuse to protect perpetual affordability in housing programs.95% confidence

Sub-Topics Affordable Housing Housing Finance Property Development

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passed both · Hawaii · Senate Apr 21, 2026

SB 3332: RELATING TO STATE-FUNDED TRAVEL.

Requires reports on travel taken by certain state agencies and for the reports to be submitted to the money committees of the Legislature. Sunsets 6/30/2028. Effective 7/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesImposes state-funded travel moratorium on agencies, restricting government spending in this specific area per fiscal restraint language.90% confidence

Track

passed both · Hawaii · Senate Mar 20, 2026

SB 826: RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.

Specifies that the School Facilities Authority is not eligible as a housing developer for the purposes of the Low-Income Housing Tax Credit. Effective 7/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts LIHTC eligibility for School Facilities Authority, limiting tax credit access and opposing broadening of the tax credit program.90% confidence ✗ HousingOpposes HousingExcludes School Facilities Authority from LIHTC program, restricting eligible developers for affordable housing tax credit.95% confidence

Sub-Topics Tax Credits Affordable Housing Historic Preservation Housing Finance

Track

in committee · Hawaii · Senate Jan 30, 2026

SB 2801: RELATING TO TAXATION.

Repeals allocation of conveyance tax revenues to the rental housing revolving fund. Temporarily suspends selected state income tax credits retroactively to 1/1/2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals conveyance tax funding for rental housing and suspends income tax credits, defunding housing programs and reducing tax relief.90% confidence ✗ HousingOpposes HousingRepeals conveyance tax allocation to rental housing fund and suspends tax credits, directly reducing funding for affordable housing programs.90% confidence

Sub-Topics Income Tax Renters

Track

passed · Hawaii · Senate Mar 24, 2026

SB 2399: RELATING TO A GENERAL EXCISE TAX EXEMPTION FOR AIRCRAFT MAINTENANCE.

Provides a general excise tax exemption for the sale of material, parts, or tools used for aircraft service and maintenance or for the construction of an aircraft service and maintenance facility. Effective 7/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates tax exemption for aircraft maintenance, reducing state tax revenue and weakening the tax base.90% confidence

Sub-Topics Sales Tax Tax Incentives

Track

signed · Hawaii · House May 19, 2026

HB 1688: RELATING TO A GENERAL EXCISE TAX EXEMPTION FOR AIRCRAFT MAINTENANCE.

Provides a general excise tax exemption for the sale of material, parts, or tools used for aircraft service and maintenance or for the construction of an aircraft service and maintenance facility. Effective 1/1/2027. (CD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates tax exemption for aircraft maintenance, reducing state general excise tax revenue, which weakens the tax base and budget revenue.90% confidence ✓ TransportationSupports TransportationTax exemption supports aircraft maintenance facilities, a subset of transportation infrastructure, aligning with transportation policy goals.85% confidence

Sub-Topics Sales Tax Tax Incentives