Budget & Taxes

passed · Hawaii · House Mar 19, 2026

HB 1941: RELATING TO TAXATION.

Amends the requirements for productions to qualify for the Motion Picture, Digital Media, and Film Production Income Tax to include completing at least fifteen per cent of the production's principal photography within the same taxable year the production is qualifying for the film tax credit and completing or committing to complete fifteen per cent of the production's post-production in the State within the same taxable year the production is qualifying for the film tax credit or later taxable years. Applies to taxable years beginning after 12/31/2026. Repeals 1/1/2033. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesAmends film production tax credit qualifications to require 15% in-state work, promoting economic development through targeted tax incentives.95% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Hawaii · Senate Feb 2, 2026

SB 3205: RELATING TO TAXATION.

Increases from 70% to 90% the taxation rate on electronic smoking devices and e-liquid sold, used, or possessed by a wholesaler or dealer after 12/31/2026. Provides for the deposit of the additional tax revenue into the Hawaii cancer research special fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax rate on e-cigarettes to fund Hawaii cancer research special fund, directly allocating new revenue to a public health program.95% confidence

Sub-Topics Revenue

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in committee · Hawaii · Senate Jan 30, 2026

SB 2931: RELATING TO LONG-TERM CARE.

Establishes the Hawaii CARES Fund Long-term Services and Supports Trust Program within the Department of Human Services to be implemented in collaboration with the Department of Labor and Industrial Relations and the Insurance Commissioner, provide eligible beneficiaries with a lifetime benefit for approved long-term services and supports funded through payroll-based premium assessed on wages, with exemptions and optional participation for self-employed persons and certain out‑of‑state participants. Establishes a trust fund commission and council. Establishes premium assessment and collection requirements. Provides cancellation procedures under certain circumstances. Establishes a supplemental private coverage framework and consumer education requirements. Establishes the Hawaii CARES trust fund and investment requirements. Requires DHS, DLIR, and the Insurance Commissioner to adopt rules. Requires reports to the Legislature. Appropriates funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes payroll-based tax to fund long-term care trust program, advancing public service funding through new tax mechanism.95% confidence

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in committee · Hawaii · Senate Jan 28, 2026

SB 2507: RELATING TO WATER POLLUTION.

SB 2507 appropriates general funds to the water pollution control revolving fund, creating additional low-interest loans for eligible water pollution projects. It directly affects local governments, utilities, and other entities seeking funding for wastewater treatment, stormwater management, or other pollution control infrastructure. The bill modifies the revolving fund's funding structure to expand access to these loans without requiring new tax revenue. This is a funding mechanism change, not a new regulatory requirement.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates general funds to expand water pollution loan access, funding public infrastructure via revolving fund without new tax revenue.90% confidence ✓ EnvironmentSupports EnvironmentBill creates low-interest loans for water pollution projects (wastewater/stormwater), directly funding pollution control infrastructure without new taxes, aligning with environmental protection indicators.95% confidence

Sub-Topics Revenue Water Quality

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in committee · Hawaii · House Feb 10, 2026

HB 1797: RELATING TO AUTONOMOUS VEHICLES.

Requires an automated vehicle used by a motor carrier to transport passengers commercially to have a human supervisor present in the vehicle. Establishes an income tax credit to incentivize the training of supervisors for autonomous vehicles. Sunsets 12/31/2036. Applies to taxable years beginning after 12/31/2026. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes income tax credit for supervisor training, providing tax relief and incentivizing workforce development within fiscal policy framework.95% confidence ✗ TechnologyOpposes TechnologyRequires human supervisor in autonomous vehicles, restricting full autonomy deployment per bill's mandate.90% confidence ✓ TransportationSupports TransportationMandates human supervisors for autonomous vehicle safety and incentivizes supervisor training via tax credit, enhancing transportation safety standards.95% confidence

Sub-Topics Income Tax Tax Credits Autonomous Vehicles Driver Licensing

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in committee · Hawaii · House Dec 8, 2025

HB 87: RELATING TO SCHOOL MEALS.

HB 87 requires all public schools to provide free breakfast and lunch to every enrolled student starting the 2025-2026 school year. The bill directly affects all public school students in the state and mandates that the state appropriates funding to cover these meal costs. Key provisions include eliminating meal fees for students and ensuring schools receive state funds to support the program. This policy change shifts meal costs from families to state resources beginning in the 2025-2026 school year.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates state appropriations to fund universal school meals, increasing public spending on education services per bill's explicit funding requirement.95% confidence ✓ EducationSupports EducationMandates universal free school meals funded by state appropriation, eliminating family costs and expanding access for all K-12 students.95% confidence ✓ HealthcareSupports HealthcareBill mandates universal school meals as a public health program, ensuring nutrition access for all students through state funding, directly advancing public health initiatives per topic definition.95% confidence

Sub-Topics Student Health

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in committee · Hawaii · Senate Dec 8, 2025

SB 833: RELATING TO STATE CHILDCARE.

SB 833 appropriates state funds to create a childcare facility for state employees and their families, managed through the Office of the Governor. It directly affects current and future state employees who rely on childcare services for their children. The bill's key provision is allocating specific funding to establish and operate this facility, which would provide on-site childcare at no cost to eligible employees. This is a direct policy change focused on supporting state workforce retention through workplace benefits.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates state funds to create on-site childcare for state employees, directly increasing public service funding under state budget appropriations.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentFunds on-site childcare for state employees, directly supporting workforce retention and employment stability90% confidence

Sub-Topics State Budget Public Employees

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in committee · Hawaii · House Dec 8, 2025

HB 105: 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 & TaxesProvides income tax credit for electric truck purchases, reducing tax burden for qualified taxpayers under tax policy.90% confidence ✓ EnergySupports EnergyBill provides income tax credit for electric garbage trucks, directly promoting renewable energy adoption and reducing fossil fuel dependence in transportation infrastructure.95% confidence ✓ EnvironmentSupports EnvironmentTax credit for electric garbage trucks reduces emissions and promotes clean transportation, directly advancing environmental protection goals.95% confidence ✓ TransportationSupports TransportationPromotes sustainable transportation by incentivizing electric garbage truck adoption via tax credit, aligning with green infrastructure goals.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Credits Waste Management Electric Vehicles

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in committee · Hawaii · Senate Jan 26, 2026

SB 2375: 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 after December 31, 2025, and sunsets on December 31, 2035.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes tax credit reducing liability for sustainable aviation fuel distributors, directly managing tax revenue through $20M annual cap and fiscal reporting requirements.95% confidence ✓ EnergySupports EnergyBill provides tax credits for sustainable aviation fuel to reduce emissions, directly promoting renewable energy infrastructure and fossil fuel displacement.95% confidence ✓ EnvironmentSupports EnvironmentBill establishes tax credit for sustainable aviation fuel to reduce greenhouse gas emissions, directly advancing environmental protection through emissions reduction incentives.95% confidence ✓ TransportationSupports TransportationBill establishes tax credit for sustainable aviation fuel to reduce emissions, directly advancing sustainable transportation practices in aviation.95% confidence

Sub-Topics Tax Credits Climate Change Airports Transportation Funding

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in committee · Hawaii · House Feb 2, 2026

HB 2524: RELATING TO AN INDEPENDENT AUDIT OF THE DEPARTMENT OF EDUCATION.

Requires the Auditor to conduct an audit of the Department of Education focusing on financial efficiency and administrative overhead costs affecting department of education schools on the island of Oahu.

Topics ✓ Budget & TaxesSupports Budget & TaxesAudit mandates financial efficiency review of DOE spending, promoting fiscal responsibility through administrative cost oversight.85% confidence

Sub-Topics Audits & Accountability

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