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 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

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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

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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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