Budget & Taxes (Tax Incentives)

in committee · Hawaii · Senate Dec 8, 2025

SB 651: RELATING TO TAX EXPENDITURE ACCOUNTABILITY.

Requires laws that enact, modify, or extend the availability of a tax expenditure to contain specific information, revenue estimates, and analyses before becoming law. Allows the disclosure of certain tax credit information.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires transparency and fiscal analysis for tax expenditures, promoting accountability and responsible fiscal management per the bill's mandate.95% confidence

Sub-Topics Audits & Accountability State Budget Tax Incentives Tags Government Transparency

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in committee · Hawaii · House Feb 18, 2026

HB 1611: RELATING TO TAXATION.

Beginning 1/1/2027, establishes a yearly reduction in the general excise tax rate on groceries and nonprescription drugs on a tiered schedule until 1/1/2034, when a full general excise tax exemption applies. Beginning 1/1/2027, prohibits the counties from imposing a county surcharge on groceries and nonprescription drugs. Beginning 1/1/2028, provides a general excise tax exemption on the wholesale sale of groceries and nonprescription drugs. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces general excise tax on essential items (groceries, nonprescription drugs), providing tax relief for lower-income households per tax reduction indicators.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · Hawaii · House Feb 5, 2026

HB 2392: RELATING TO TAXATION.

Establishes the alternative transportation options tax credit for employers that offer transportation demand management strategies to employees who commute using a method other than single occupancy vehicle. Authorizes rulemaking.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes tax credit for employers offering alternative commuting options, providing tax relief and incentivizing behavior aligned with fiscal policy.95% confidence ✓ TransportationSupports TransportationBill creates tax credit for employers promoting non-SOV commutes, directly incentivizing sustainable transportation alternatives and aligning with sustainable transportation indicators.95% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Electric Vehicles

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in committee · Hawaii · Senate Jan 30, 2026

SB 3061: RELATING TO TAX CREDITS.

Requires that income tax credits existing on 12/31/2026 include a sunset on 12/31/2030. Requires that income tax credits established or renewed after 12/31/2026 include a sunset 7 years after the date of enactment or renewal of the tax credit. Provides for exceptions.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires sunsetting of tax credits to ensure periodic review, promoting fiscal responsibility by preventing permanent tax breaks without reassessment.85% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives

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passed · Hawaii · Senate Feb 20, 2026

SB 2738: RELATING TO TAX HAVEN ABUSE.

Effective 1/1/2028, requires corporations to include in their income the income of all foreign subsidiaries to the State; applies the State's apportionment formula to determine the share of reported profits subject to the appropriate tax, which shall be deposited into the state general fund; and requires corporations to report all profits, losses, revenues, and inter-company transactions made and all taxes paid in other states. Establishes penalties for violations. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill closes tax loopholes by requiring corporations to report foreign subsidiary income and pay state taxes on it, increasing revenue for the general fund. This strengthens tax collection and fiscal management.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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passed · Hawaii · House Dec 8, 2025

HB 1437: RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

Establishes a general excise tax exemption on the gross proceeds or gross income received from sales of commodities or services that benefit nonprofit schools. Effective 1/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief to nonprofit schools via general excise tax exemption, aligning with tax relief indicators for support.95% confidence ✓ EducationSupports EducationProvides tax exemption for nonprofit schools, reducing operational costs and supporting their funding capacity for educational services.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Hawaii · Senate Dec 8, 2025

SB 377: RELATING TO TAXATION.

SB 377 would remove the general excise tax from medical services provided by healthcare facilities and professionals. This change directly affects hospitals, clinics, doctors, and their patients by eliminating a tax on services like check-ups, treatments, and hospital care. The bill's key provision is a straightforward tax exemption, meaning healthcare providers would no longer collect or remit this tax on qualifying medical services. The policy aims to reduce costs associated with healthcare delivery without altering other tax structures.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves general excise tax on medical services, providing tax relief to patients and providers, aligning with tax relief indicators for essential services.95% confidence ✓ HealthcareSupports HealthcareRemoves tax on medical services, reducing costs for providers/patients and aligning with healthcare cost reduction goals.95% confidence

Sub-Topics Sales Tax Tax Incentives Hospitals

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passed · Hawaii · House Dec 8, 2025

HB 92: RELATING TO AGRICULTURE.

Includes agricultural businesses as a qualified high technology business to receive tax credits for certain research activities. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax credits for agricultural research, providing targeted tax relief to businesses. Directly aligns with tax incentive support indicators.95% confidence

Sub-Topics Business Taxes Tax Incentives Tags Agriculture

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passed · Hawaii · House Dec 8, 2025

HB 1149: RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

Repeals the general excise tax exemption for amounts received by independent sugar cane farmers. Repeals the general excise tax exemption for amounts received by contractors of the Patient-Centered Community Care program that is established by the United States Department of Veterans Affairs pursuant to title 38 United States Code section 8153. Effective 1/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals tax exemptions for sugar cane farmers and VA contractors, increasing tax burden. Directly alters tax policy by removing exclusions, opposing tax relief.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Hawaii · Senate Jan 21, 2026

SB 1077: RELATING TO GENERAL EXCISE TAX.

Provides a general excise tax exemption on gross proceeds received from the construction, sale, or installation of electrical vehicle charging infrastructure in certain circumstances. Repeals on 1/1/2031.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProvides tax exemption for EV infrastructure, reducing tax revenue; aligns with tax break indicators for oppose.85% confidence ✓ TransportationSupports TransportationExempts tax on EV charging infrastructure, directly promoting sustainable transportation infrastructure development.95% confidence

Sub-Topics Sales Tax Tax Incentives Electric Vehicles

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