Budget & Taxes (Income Tax)

in committee · Hawaii · Senate Jan 28, 2026

SB 2582: 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 and post-production in the State within the same taxable year the production is qualifying for the Tax Credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill amends qualifications for film production tax credit, maintaining and adjusting tax incentive program to promote in-state economic activity within fiscal framework.95% confidence

Sub-Topics Income Tax Tax Credits

Track

signed · Hawaii · House Jul 7, 2026

HB 1576: RELATING TO FILMING.

Requires the Department of Business, Economic Development, and Tourism to provide public notice of certain information whenever a production obtains a permit or enters into a memorandum of agreement or understanding with DBEDT to film a visually recorded production at certain locations. Requires DBEDT to provide public notice of certain information whenever a production registers for pre-qualification or is determined to qualify for the Motion Picture, Digital Media, and Film Production Income Tax Credit and simultaneously post notice on a publicly accessible part of its website. Allows individuals to sign up to receive the public notice by electronic mail or postal mail. Provides an exemption for dispositions of lands set aside for filming and film studio operation from prior approval of the Board of Land and Natural Resources. (CD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes a film production tax credit, directly impacting tax policy and fiscal management per its summary and 'Tax Credit' subject.95% confidence

Sub-Topics Income Tax Tax Credits

in committee · Hawaii · Senate Dec 8, 2025

SB 567: RELATING TO TAXATION.

SB 567 establishes a state income tax credit for individuals who pay for medical travel expenses not covered by insurance. Eligible residents could reduce their income tax bill by the amount spent on qualifying travel, such as trips to specialists or treatment centers. The credit applies only to costs not reimbursed through insurance coverage. This policy directly affects people facing out-of-pocket transportation costs for medical care.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit reducing income tax burden for medical travel costs, directly advancing tax relief for individuals facing out-of-pocket healthcare expenses.95% confidence ✓ HealthcareSupports HealthcareProvides tax credit for uninsured medical travel costs, reducing financial barriers to healthcare access and directly improving patient affordability for essential care.95% confidence

Sub-Topics Income Tax Tax Credits Insurance

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in committee · Hawaii · House Jan 28, 2026

HB 2008: RELATING TO TAXATION.

HB 2008 establishes a new tax bracket for higher-income earners in the state, applying to taxable years beginning after December 31, 2029. This bill directly affects residents with higher incomes by subjecting additional earnings to a new, higher tax rate. The key provision creates a specific income threshold above which the new tax rate applies, altering how state income tax is calculated for those earning above that level. The bill is currently in early legislative stages, having been introduced and passed its first reading in January 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new tax bracket for higher earners, increasing state revenue from high-income taxpayers, supporting fiscal management through progressive taxation.95% confidence

Sub-Topics Business Taxes Income Tax State Budget

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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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passed · Hawaii · Senate Dec 8, 2025

SB 1462: RELATING TO A STATE HISTORIC PRESERVATION INCOME TAX CREDIT.

Reenacts the Historic Preservation Income Tax Credit. Establishes an annual cap amount on the tax credit of $1,000,000. Effective 7/1/3000. Sunsets 12/31/2030. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesReinstates historic preservation tax credit, providing tax relief via income tax credit, aligning with fiscal support for preservation programs.92% confidence

Sub-Topics Income Tax Tax Credits

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passed · Hawaii · Senate Dec 8, 2025

SB 1070: RELATING TO HEALTHCARE PRECEPTORS.

Expands the definitions of "preceptor" and "volunteer-based supervised clinical training rotation" to improve accessibility for providers to receive income tax credits for acting as preceptors, including removing "primary care" from the criteria to qualify as a preceptor. Adds dieticians, physician assistants, and social workers to the list of preceptors and eligible students. Expands eligibility for the tax credit to include accredited residency programs that require preceptor support. Adds the Director of Health and residency programs with eligible students to the Preceptor Credit Assurance Committee. Applies to taxable years beginning after 12/31/2025. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit eligibility for healthcare preceptors, providing tax relief to providers and increasing access to training programs.95% confidence ✓ HealthcareSupports HealthcareExpands tax credits for healthcare preceptors including new professions, removing primary care restrictions to increase provider training accessibility.95% confidence

Sub-Topics Income Tax Tax Credits Primary Care

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in committee · Hawaii · House Dec 8, 2025

HB 928: RELATING TO INCOME TAX.

Increases the income tax rate on the highest income earners in the State by establishing a new tax bracket for taxable years beginning after 12/31/2029.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax rate on highest earners, generating additional state revenue for budget purposes per bill's explicit tax bracket change.95% confidence

Sub-Topics Income Tax

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in committee · Hawaii · House Dec 8, 2025

HB 364: RELATING TO ANIMAL CONTROL.

Establishes the Spay and Neuter Special Fund to reduce pet overpopulation, including the free-roaming cat population, and authorizes an income tax designation to provide revenues into the special fund. Requires that female cats over the age of three months and male cats over the age of five months be surgically sterilized, with certain exceptions. Authorizes county animal control authorities to establish and enforce a permit program to allow the responsible breeding of cats. Establishes minimum requirements for breeding permits and penalties. Appropriates funds. Effective 7/1/3000. Applies to taxable years after 12/31/2025. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes income tax designation to fund Spay and Neuter Special Fund, directly linking tax mechanism to budget allocation for animal control program.90% confidence

Sub-Topics Income Tax

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passed · Hawaii · Senate Dec 8, 2025

SB 250: RELATING TO TAXATION.

Creates an income tax credit for qualified transportation costs incurred by certain taxpayers who ship agricultural products and inputs between counties. Applies to taxable years beginning after 12/31/2025. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates income tax credit for agricultural transportation costs, reducing tax liability for qualifying businesses under Department of Taxation.95% confidence

Sub-Topics Income Tax Tax Credits

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