Budget & Taxes (Tax Credits)

in committee · Hawaii · Senate Feb 2, 2026

SB 3317: RELATING TO THE DEVELOPMENT OF A NATIVE HAWAIIAN FILM AND MEDIA INDUSTRY.

Establishes and appropriates moneys for a Native Hawaiian film and media development program within the Department of Business, Economic Development, and Tourism. Establishes a full-cycle production tax credit for taxable years beginning after 12/31/2025. Provides the Department of Taxation with certain duties and responsibilities in administering the tax credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly appropriates funds for a program and establishes a tax credit, directly engaging with budget allocation and tax policy as core elements of the topic.90% confidence

Sub-Topics Tax Credits

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passed · Hawaii · House Feb 20, 2026

HB 1694: RELATING TO SUSTAINABLE AVIATION FUEL TAX CREDIT.

Establishes a tax credit for sustainable aviation fuel distribution in Hawaii to reduce greenhouse gas emissions. Provides $1 per gallon, increasing by 2 cents per additional 1 per cent emissions reduction, up to $2 per gallon. Caps total credits at $20,000,000 annually, with carryover provisions. Requires reporting to ensure transparency and compliance. Applies to taxable years beginning after December 31, 2026, and sunsets on December 31, 2035. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing liability for sustainable aviation fuel distributors, aligning with fiscal incentives for emissions reduction within a capped annual budget ($20M).95% confidence ✓ EnergySupports EnergyBill creates tax credit for sustainable aviation fuel to reduce emissions, directly promoting renewable energy development and reducing fossil fuel dependence.95% confidence ✓ EnvironmentSupports EnvironmentBill establishes tax credit to reduce greenhouse gas emissions via sustainable aviation fuel, directly advancing climate protection goals with explicit emissions reduction incentives.95% confidence ✓ TransportationSupports TransportationPromotes sustainable aviation fuel adoption via tax credit, reducing emissions in transportation sector per bill's purpose.95% confidence

Sub-Topics Tax Credits Climate Change Airports Transportation Funding

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in committee · Hawaii · House Feb 19, 2026

HB 2568: RELATING TO THE FILM INDUSTRY.

Increases the fee amount collected from taxpayers claiming the Motion Picture, Digital Media, and Film Production Income Tax Credit and requires a portion of funds collected to be used to support the vertical film industry in the State. Expands the funding sources of the Hawaii Film and Creative Industries Development Special Fund to include revenues received by the Department of Business, Economic Development, and Tourism from managing the Hawaii Film Studio. Applies to taxable years beginning after 12/31/2026. Repeals 1/1/2033. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases fee for film tax credit and allocates collected funds to support vertical film industry development, directly funding a specific sector via tax revenue allocation.95% confidence

Sub-Topics Income Tax Tax Credits

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passed · Hawaii · Senate Dec 8, 2025

SB 547: RELATING TO WATER CONSERVATION.

Incentivizes the installation and use of gray water recycling systems and atmospheric water generators in the State by establishing an income tax credit to be administered by the Department of Taxation. Requires the Department of Business, Economic Development, and Tourism to establish a rebate program. Requires the State Building Code Council to adopt certain standards on gray water recycling systems and atmospheric water generators in the State. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides income tax credit for water conservation systems, directly using tax policy to incentivize adoption, aligning with fiscal responsibility indicators.95% confidence ✓ EnvironmentSupports EnvironmentIncentivizes water conservation technologies via tax credits, rebates, and mandatory standards, directly advancing resource efficiency and reducing water waste.95% confidence

Sub-Topics Income Tax Tax Credits Conservation Recycling

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in committee · Hawaii · Senate Jan 28, 2026

SB 2506: RELATING TO CESSPOOLS.

Provides a temporary income tax credit for the cost of upgrading or converting a cesspool to a septic system or an aerobic treatment unit system or connecting to a sewer system. Permits the Department of Health, as a pilot program, to certify no more than two residential large capacity cesspools. Applies to taxable years after 12/31/2027. Sunsets 12/31/2032.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides income tax credit for cesspool upgrades, offering tax relief to homeowners, aligning with support indicators for tax relief measures.92% confidence ✓ HealthcareSupports HealthcareAddresses public health via cesspool upgrades to prevent water contamination, involving DOH as a pilot program for environmental health safety.85% confidence

Sub-Topics Income Tax Tax Credits

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passed both · Hawaii · House Mar 25, 2026

HB 1535: RELATING TO AUTOMATED EXTERNAL DEFIBRILLATORS.

Establishes an income tax credit for automated external defibrillator devices that are installed and placed in service in certain places of public accommodation located in the State, subject to registration requirements. Authorizes the Department of Health to establish a statewide automated external defibrillator registry to collect and maintain certain information. Requires the owner or operator of an automated external defibrillator located in a place of public accommodation to conduct certain maintenance. Requires reporting of certain automated external defibrillator data to the Department of Health. Requires the Department of Health to coordinate with certain entities. Requires the Department of Health to request funds from the 911 Fund for the establishment and maintenance of the automated external defibrillator registry. Effective 7/1/3000. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes income tax credit for AED purchases, providing direct tax relief to eligible businesses under fiscal policy.95% confidence ✓ HealthcareSupports HealthcareProvides tax credit for AEDs in public places, improving emergency cardiac care access and supporting public health initiatives.95% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Hawaii · Senate Jan 28, 2026

SB 2525: RELATING TO CESSPOOLS.

SB 2525 reestablishes an income tax credit for homeowners who upgrade, convert, or connect their cesspool systems (outdated septic systems) to modern sewage infrastructure. This credit directly affects homeowners in areas requiring cesspool replacement, reducing their tax burden when making these upgrades. The provision applies to tax years beginning after December 31, 2026, meaning eligible expenses incurred in 2027 or later can be claimed on tax returns. The bill does not change current cesspool regulations but provides financial incentives to encourage system upgrades.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates an income tax credit reducing homeowners' tax burden for cesspool upgrades, directly providing tax relief per Budget & Taxes indicators.95% confidence ✓ EnvironmentSupports EnvironmentBill incentivizes cesspool upgrades to modern sewage systems, reducing groundwater pollution from outdated septic systems. Directly addresses wastewater pollution control as an environmental protection measure.90% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Hawaii · House Feb 18, 2026

HB 2079: RELATING TO CESSPOOLS.

HB 2079 reestablishes a state income tax credit for property owners who upgrade, convert, or connect their cesspools (sewage disposal systems) to public sewer lines or alternative systems. This tax credit applies to taxable years beginning after December 31, 2026, directly benefiting homeowners and businesses in areas reliant on cesspools. The key provision is the reinstatement of a financial incentive to encourage the replacement of older cesspools, which are often environmentally concerning. The bill does not create new regulations but provides a tax benefit for specific infrastructure upgrades. It is currently pending committee review for potential passage.

Topics ✓ Budget & TaxesSupports Budget & TaxesReinstates income tax credit for cesspool upgrades, providing tax relief to property owners and promoting environmental compliance through fiscal incentive.90% confidence ✓ EnvironmentSupports EnvironmentBill incentivizes cesspool upgrades to reduce groundwater pollution from outdated systems, directly addressing environmental protection through wastewater management.90% confidence

Sub-Topics Income Tax Tax Credits

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passed both · Hawaii · House May 1, 2026

HB 2241: RELATING TO RENEWABLE ENERGY.

Amends the Renewable Energy Technologies Income Tax Credit by: Limiting claims for certain solar energy systems that are not third-party financed systems and installed and placed in service on a single-family residential property to taxpayers with an adjusted gross income of $175,000 or less if filing as an individual, $262,500 or less if filing as a head of household, or $350,000 or less if filing jointly; increasing the maximum adjusted gross income an individual taxpayer must be below in order to be eligible to have any excess credits refunded and limiting credit refundability to systems that are not third-party financed systems; and prohibiting a taxpayer from claiming a credit for a renewable energy technology system installed and placed in service on a residential property where the taxpayer has claimed a credit in prior taxable years. Applies to taxable years beginning after 12/31/2026. Sunsets 1/1/2029. (SD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesRestricts tax credit for high earners ($250k+ AGI), closing a loophole to target benefits toward lower-income taxpayers per tax policy indicators.92% confidence ✓ EnergySupports EnergyAmends renewable energy tax credit to restrict high-income filers while removing caps, promoting broader solar adoption for eligible taxpayers.85% confidence ✓ EnvironmentSupports EnvironmentBill amends tax credits to promote solar energy adoption (removing caps, adjusting eligibility), directly supporting renewable energy deployment per environmental indicators.85% confidence

Sub-Topics Income Tax Tax Credits Renewable Energy Solar

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in committee · Hawaii · Senate Jan 26, 2026

SB 2228: RELATING TO EDUCATION.

Establishes the Marine Trade Training Apprenticeship Program within the University of Hawaii system of community colleges. Establishes the Marine Trade Training Program Tax Credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates a tax credit for marine trade training program, providing tax relief which alignates with supporting tax policy initiatives.90% confidence ✓ EducationSupports EducationEstablishes Marine Trade Training Program and tax credit within UH community colleges, expanding educational access and funding for vocational training.95% confidence

Sub-Topics Tax Credits Career & Technical Education Higher Education

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