Budget & Taxes (Income Tax)

in committee · Hawaii · Senate Dec 8, 2025

SB 1153: RELATING TO TAXATION.

SB 1153 would remove tips earned by employees from state income tax calculations, meaning workers would not pay state income tax on money received as tips. This directly affects service industry workers, such as those in restaurants or hospitality, who rely on tip income. The bill achieves this by excluding tip-derived gross income, adjusted gross income, and taxable income from state tax computations. The policy change simplifies tax reporting for these employees by treating tips as non-taxable income under state law.

Topics ✓ Budget & TaxesSupports Budget & TaxesExcludes tips from taxable income for service workers, reducing tax burden on lower-income employees per tax relief indicators.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExcludes tips from state income tax, increasing take-home pay for service workers. Directly protects workers' financial rights in labor sector.95% confidence

Sub-Topics Business Taxes Income Tax Minimum Wage

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passed · Hawaii · Senate Dec 8, 2025

SB 376: RELATING TO TAX CREDITS.

Establishes a nonrefundable income tax credit for taxpayers who construct or install improvements to their residence that increase the residence's fire safety rating as calculated by the taxpayer's homeowner's insurance policy. Applies to taxable years beginning after 12/31/2025. Effective 7/1/2077. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates nonrefundable income tax credit for home fire safety improvements, reducing taxpayer burden and aligning with tax relief policies.90% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Hawaii · House Dec 8, 2025

HB 499: RELATING TO RESILIENCY.

Establishes the Food and Beverage Supply Chain Resiliency Income Tax Credit to be administered by the Department of Business, Economic Development, and Tourism and Department of Taxation. Requires DBEDT to establish expedited permitting processes for food and beverage supply chain activities. Applicable to taxable years beginning after 12/31/2025. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes tax credit for food/beverage supply chain, providing tax relief through fiscal incentives to businesses, aligning with tax policy support.92% confidence

Sub-Topics Income Tax Tax Credits

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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

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passed · Hawaii · Senate Dec 8, 2025

SB 1629: RELATING TO TAXATION.

Increases the motion picture, digital media, and film production income tax credit for qualified productions that utilize qualified production facilities located within the State. Changes the cap amount and aggregate cap amount of the motion picture, digital media, and film production income tax credit to unspecified amounts. Exempts from the general excise tax reimbursement to a motion picture project employer for employee wages, salaries, payroll taxes, insurance premiums, and employment benefits. Effective 7/1/2050. (SD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesProvides film industry tax credit, reducing tax revenue; aligns with tax breaks for businesses (not middle/lower income)85% confidence

Sub-Topics Income Tax Sales Tax Tax Credits

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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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