Budget & Taxes (Tax Incentives)

in committee · Hawaii · Senate Dec 8, 2025

SB 1534: RELATING TO TAXATION.

Establishes a general excise tax exemption for the gross proceeds or income from the manufacture, production, packaging, and sale of diapers. Establishes a surcharge on the general excise tax and use tax for the sale or use of luxury cars.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts diapers (lower-income relief) and adds luxury car surcharge (progressive tax), aligning with tax equity indicators for Budget & Taxes.90% confidence

Sub-Topics Fees & Licensing Sales Tax Tax Incentives

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passed · Hawaii · House Mar 10, 2026

HB 1635: RELATING TO TAXATION.

Makes broadcast and streaming platform productions and commercial advertisement productions with Internet-only distribution eligible to receive the Motion Picture, Digital Media, and Film Production Income Tax Credit. Repeals 1/1/2033. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit eligibility for digital media productions, providing tax relief to qualifying businesses, aligning with tax credit support indicators.95% confidence ✓ TechnologySupports TechnologyProvides tax credit for digital media production, directly incentivizing investment in streaming platforms and internet-based content distribution technologies.90% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives

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in committee · Hawaii · House Dec 8, 2025

HB 81: RELATING TO INCOME TAX CREDITS.

Establishes a telework tax credit for small business employers who allow telework for at least 30% of their employees. Applies to taxable years beginning after 12/31/24.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit for small businesses, reducing their tax burden as fiscal incentive for telework adoption.95% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Tags Small Business

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passed both · Hawaii · Senate Apr 20, 2026

SB 2805: RELATING TO AGRICULTURE.

Establishes a nonrefundable income tax credit to incentivize significant investment in agricultural production and support the expansion of agricultural crops that take longer to become productive. Applies to taxable years beginning after 12/31/2026. Sunsets 1/1/2031. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates nonrefundable income tax credit for agricultural investment, providing tax relief to incentivize sector growth and expansion per bill summary.95% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Tags Agriculture

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in committee · Hawaii · House Jan 30, 2026

HB 2212: RELATING TO A WORKFORCE BUILDER TAX CREDIT.

Establishes an income tax credit for eligible employers who employ qualified interns or apprentices. Requires the Department of Labor and Industrial Relations, in coordination with the Department of Taxation, to report to the Legislature on the tax credit. Appropriates funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes income tax credit for employers, appropriates funds for workforce program, aligns with tax incentive and funding indicators.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentEstablishes tax credit for employers hiring interns/apprentices, promoting workforce development and job opportunities within labor & employment framework.85% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Apprenticeships Workforce Development

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in committee · Hawaii · House Dec 8, 2025

HB 1267: RELATING TO TAXATION.

Requires the Department of Taxation to establish a pilot program that would grant participating landlords a certain general excise tax exemption for each unit they rent to a long-term tenant with a pet. Requires the Department of Taxation to submit reports to the Legislature.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax exemption for landlords, directly addressing taxation policy as per title and summary.90% confidence

Sub-Topics Sales Tax Tax Incentives

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passed · Hawaii · Senate Feb 20, 2026

SB 3046: RELATING TO INCOME TAX CREDIT.

Establishes a nonrefundable Workforce Builder Tax Credit for employers who employ qualified interns and apprentices, to be applied to taxable years beginning after 12/31/2026. Requires a report to the Legislature. Appropriates funds. Effective 1/1/2077. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates nonrefundable tax credit for employers, appropriates state funds for workforce development, directly advancing fiscal policy through targeted tax incentive and funding allocation.95% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives

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passed · Hawaii · House Dec 8, 2025

HB 1077: RELATING TO ECONOMIC DEVELOPMENT.

Increases the transient accommodations tax and allocates a portion of the tax to the general fund for projects that address climate change impacts and advance economic development and revitalization. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases transient accommodations tax and allocates revenue to general fund for climate/economic projects, directly funding government initiatives via tax revenue.95% confidence ✓ EnergySupports EnergyBill allocates transient tax funds to climate change projects, which typically include renewable energy and clean infrastructure investments.95% confidence ✓ EnvironmentSupports EnvironmentAllocates transient accommodations tax revenue to climate change impact projects, explicitly funding environmental initiatives under economic development.95% confidence

Sub-Topics Business Taxes State Budget Tax Incentives Climate Change Tags Economic Development

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in committee · Hawaii · Senate Jan 30, 2026

SB 2792: RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

Establishes a general excise tax exemption for the gross proceeds or income from the sale of groceries that are eligible under the Supplemental Nutrition Assistance Program (SNAP), regardless of the means of purchase or the SNAP eligibility of the purchaser. Establishes a general excise tax exemption for the gross proceeds or income from the sale of nonprescription drugs.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts SNAP-eligible groceries and nonprescription drugs from general excise tax, providing tax relief to low-income residents and aligning with fiscal support for essential needs.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · Hawaii · Senate Dec 8, 2025

SB 374: RELATING TO TAX INCREMENT BONDS.

Requires counties to commission a comprehensive economic impact analysis before issuing tax increment bonds and make the analysis publicly available. Requires counties issuing tax increment bonds to conduct publicly available biennial independent audits and report to the Legislature. Requires counties issuing tax increment bonds to establish a review board to oversee tax increment bond projects. Restricts the amount of total outstanding tax increment bonds that may be excluded from the calculation of a county's debt limits from exceeding twenty per cent. Conforms county debt limit statements law to exclude tax increment bonds from the debt limit of the counties if a constitutional amendment authorizing the use of tax increment bonds and excluding tax increment bonds from determinations of the counties' funded debt is ratified.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes transparency and oversight requirements on county tax increment bonds, enhancing fiscal accountability and responsible budget management per fiscal responsibility indicators.90% confidence

Sub-Topics Audits & Accountability Debt & Bonds Tax Incentives

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