Budget & Taxes (Tax Credits)

in committee · Hawaii · Senate Feb 2, 2026

SB 3196: RELATING TO LABOR DAY.

Establishes a Labor Day tax credit for employers of construction workers. Requires any employer of a construction worker to pay the construction worker at a rate that is twice the worker's regular rate of pay for any work performed on Labor Day.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a refundable tax credit for employers, directly providing tax relief and impacting state tax policy through fiscal incentives.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentMandates 2x pay for construction workers on Labor Day, directly increasing wage compensation and protecting workers' rights under Labor & Employment policies.95% confidence

Sub-Topics Tax Credits Labor Standards

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in committee · Hawaii · Senate Dec 8, 2025

SB 879: RELATING TO TAXATION.

Establishes a refundable Family Caregiver Tax Credit for nonpaid family caregivers. Requires the Department of Taxation to report to the Legislature before the convening of each Regular Session.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates refundable tax credit for caregivers, providing direct tax relief to lower/middle-income families through fiscal policy.95% confidence ✓ HealthcareSupports HealthcareProvides refundable tax credit for nonpaid family caregivers, reducing financial burden and supporting care access for vulnerable populations like seniors.85% confidence

Sub-Topics Tax Credits

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in committee · Hawaii · Senate Feb 2, 2026

SB 3213: RELATING TO TAX CREDIT FOR RESEARCH ACTIVITIES.

Restores the provision that makes references to the Internal Revenue Code's base-amount requirement inapplicable to the Research Activities Tax Credit, allowing all qualified research expenses to be claimed without regard to prior-year expenses. Increases the annual cap for the Research Activities Tax Credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credit cap and removes restrictions, enhancing research tax incentives for businesses.95% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives

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passed both · Hawaii · Senate Apr 2, 2026

SB 325: RELATING TO THE GENERAL FUND.

Provides a tax credit to taxpayers and makes deposits to the emergency and budget reserve fund and other post-employment benefits trust fund pursuant to article VII, section 6, of the Hawaii State Constitution. Appropriates funds. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit to taxpayers and deposits to reserve funds, indicating fiscal responsibility and tax relief per constitutional requirements.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill funds the Other Post-Employment Benefits Trust Fund, providing post-employment benefits to workers, directly supporting employment standards and benefits.90% confidence

Sub-Topics State Budget Tax Credits

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in committee · Hawaii · House Feb 2, 2026

HB 2464: RELATING TO TAXATION.

Establishes a family caregiver tax credit for nonpaid family caregivers. Requires the Department of Taxation to submit annual reports to the legislature. Appropriates moneys to the Executive Office on Aging. The tax credit applies to taxable years beginning after 12/31/2027. Effective 12/31/2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes caregiver tax credit (tax relief) and appropriates funds to aging services, advancing fiscal support for vulnerable populations and public programs.92% confidence ✓ HealthcareSupports HealthcareEstablishes tax credit for family caregivers (supporting unpaid healthcare assistance) and appropriates funds to Executive Office on Aging for healthcare-related services.85% confidence

Sub-Topics Business Taxes Sales Tax Tax Credits

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in committee · Hawaii · Senate Dec 8, 2025

SB 995: RELATING TO RENEWABLE FUEL.

Establishes the sustainable aviation fuel import tax credit. Increases the renewable fuels production tax credit amount. Repeals the: (1) cap amount of claimable renewable fuels production tax credit; (2) requirement that the tax credit be claimed for fuels with lifecycle emissions below fossil fuels; and (3) prohibition on claiming other tax credits for the cost incurred to produce renewable fuels. Specifies that the renewable fuels production tax credit can only be claimed for fuels that meet the certain thresholds. Adds an additional tax credit value. Clarifies that a taxpayer who previously claimed a renewable fuels production tax credit may claim another one for taxable years beginning after 12/31/2024. Clarifies and expands required information in the certified statement for the tax credit. Repeals the requirement that the Hawaii State Energy Office provide the taxpayer with a determination of whether the lifecycle greenhouse gas emissions for each type of qualified fuel produced is lower than that of fossil fuels.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases renewable fuels tax credit amount and removes restrictions, providing direct tax incentives to producers. Explicitly advances tax policy for renewable energy sector.95% confidence ✓ EnergySupports EnergyIncreases renewable fuels tax credits and removes barriers, promoting renewable energy adoption and reducing fossil fuel dependence.95% confidence ✓ EnvironmentSupports EnvironmentIncreases renewable fuel tax credits, removes production barriers, and promotes clean energy adoption per bill's focus on sustainable aviation fuel and renewable fuels production.85% confidence ✓ TransportationSupports TransportationBill provides tax credits for sustainable aviation fuel and renewable fuels, directly promoting cleaner transportation infrastructure and aligning with sustainable transportation goals.95% confidence

Sub-Topics Tax Credits Renewable Energy Climate Change Airports

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in committee · Hawaii · Senate Dec 8, 2025

SB 236: RELATING TO CESSPOOLS.

Part II: Requires certain priority level 1 cesspools to be upgraded, converted, or connected before 1/1/2035, and priority level 2 cesspools to be upgraded, converted, or connected before 1/1/2040, rather than before 1/1/2050. Part III: Appropriates funds to the Department of Health to implement the Cesspool Compliance Pilot Grant Project established pursuant to Act 153, Session Laws of Hawaii 2022. Part IV: Establishes an income tax credit for the cost of upgrading or converting a qualified cesspool to a Director of Health-approved wastewater system or connecting to a sewerage system, and requires the Auditor to periodically review the tax credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds for DOH implementation and establishes income tax credit for cesspool upgrades, providing tax relief and funding essential environmental compliance program.90% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Hawaii · House Dec 8, 2025

HB 876: RELATING TO HEALTHCARE PRECEPTORS.

Adds psychology, physician assistant, marriage and family therapist, mental health counselor, clinical social worker, rehabilitation counselor, and school counselor students to the definition of "eligible student" under the qualifications for the healthcare preceptor tax credit. Amends the definition of "preceptor" by adding psychologists, physician assistants, marriage and family therapists, mental health counselors, clinical social workers, rehabilitation counselors, and school counselors to the list of preceptors eligible to receive the tax credit. Applies to taxable years beginning after 12/31/2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands healthcare preceptor tax credit eligibility, providing tax relief to additional professionals. Directly impacts tax policy by broadening qualified beneficiaries.90% confidence ✓ HealthcareSupports HealthcareExpands healthcare preceptor tax credit eligibility to include mental health and allied health students, supporting workforce development in key healthcare professions.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExpands healthcare preceptor tax credit eligibility to additional mental health and counseling professions, providing financial support for workforce development in these fields.85% confidence

Sub-Topics Tax Credits Mental Health

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passed · Hawaii · Senate Mar 12, 2026

SB 3202: RELATING TO HEALTH CARE.

Amends the Healthcare Preceptor Tax Credit to remove language limiting access only to those practicing in primary care, to add licensed dietitians, physician assistants, and social workers as eligible preceptors and students, and to include residency and followship programs. Adds the Director of Health and a representative of residency programs with eligible students to the Preceptor Credit Assurance Committee. Applies to taxable years beginning after 12/31/2026. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit eligibility to dietitians, PAs, and social workers, providing broader tax relief and increasing access to the Healthcare Preceptor Tax Credit.95% confidence ✓ HealthcareSupports HealthcareExpands tax credit eligibility to include dietitians, PAs, and social workers, strengthening healthcare workforce development and access to care.95% confidence

Sub-Topics Tax Credits Healthcare Workforce Medical Licensing Primary Care

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in committee · Hawaii · Senate Jan 28, 2026

SB 2403: RELATING TO RENEWABLE FUEL.

SB 2403 expands the renewable fuels production tax credit by broadening its eligibility rules or increasing the credit amount for producers. This bill directly affects companies that manufacture renewable fuels like ethanol or biodiesel, providing them with potentially larger tax benefits. The key change is modifying the existing tax credit program to support more producers or higher production volumes, without altering the core structure of the credit itself. The bill is currently in early stages of the legislative process.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands renewable fuels production tax credit, increasing tax benefits for producers without reducing government revenue from this source.95% confidence ✓ EnergySupports EnergyExpands tax credits for renewable fuel producers, directly supporting renewable energy production and infrastructure through financial incentives.95% confidence ✓ EnvironmentSupports EnvironmentExpands tax credits for renewable fuel producers, directly promoting clean energy production and reducing fossil fuel reliance per bill's focus on renewable fuels and sustainable aviation fuel.95% confidence ✓ TransportationSupports TransportationExpands tax credits for renewable fuel producers, promoting sustainable transportation through cleaner vehicle fuels like ethanol and sustainable aviation fuel.85% confidence

Sub-Topics Tax Credits Renewable Energy Transportation Funding

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