Budget & Taxes

in committee · Hawaii · Senate Dec 8, 2025

SB 1505: RELATING TO TAXATION.

Establishes a definition for "premium cigar" that is distinct from a "large cigar" and adds a definition for "characterizing flavor" in the Cigarette Tax and Tobacco Tax Law. Excludes premium cigars from percentage excise tax. Establishes an excise tax at a rate of 50 cents per premium cigar.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new 50-cent excise tax on premium cigars, generating state revenue without targeting lower-income groups, aligning with fiscal management.95% confidence

Sub-Topics Sales Tax

Track

in committee · Hawaii · Senate Jan 28, 2026

SB 2514: RELATING TO THE CONVEYANCE TAX.

Establishes the Homeless Services Special Fund. Allows counties to apply for matching funds from the Affordable Homeownership Revolving Fund for certain housing projects. Increases the conveyance tax rates for certain properties. Establishes conveyance tax rates for multifamily residential properties. Establishes new exemptions to the conveyance tax. Allocates collected conveyance taxes to the Affordable Homeownership Revolving Fund, Homeless Services Special Fund, and Dwelling Unit Revolving Fund. Amends allocations to the Land Conservation Fund and Rental Housing Revolving Fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases conveyance tax rates to fund Homeless Services and Affordable Homeownership Revolving Funds, directly allocating tax revenue to essential public programs.92% confidence ✓ HousingSupports HousingEstablishes Affordable Homeownership Revolving Fund and Homeless Services Special Fund via conveyance tax allocations, directly funding housing initiatives and homelessness services.95% confidence

Sub-Topics Homelessness Homeownership Property Taxes

Track

in committee · Hawaii · House Jan 26, 2026

HB 1808: RELATING TO CAPITAL IMPROVEMENT PROJECTS FOR THE BENEFIT OF THE THIRTY-THIRD REPRESENTATIVE DISTRICT.

HB 1808 allocates state funds for capital improvement projects in the 33rd Representative District. This bill directly provides funding for infrastructure and facility upgrades within that district, such as repairs or enhancements to public buildings or community spaces. The legislation is procedural, focusing solely on financial allocation without altering laws or policies. It is currently pending referral to the Finance committee after its initial introduction.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates state funds for infrastructure projects in a specific district, directly supporting budget allocation for public improvements without tax changes.95% confidence

Sub-Topics Appropriations State Budget

Track

in committee · Hawaii · House Jan 28, 2026

HB 2135: RELATING TO TAXATION.

Establishes the Hawaii Farm TEAM Card Program. Establishes penalties for misusage of the Hawaii Farm TEAM Card program. Eliminates the general excise tax for qualifying agricultural materials.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates general excise tax for agricultural materials, providing tax relief to qualifying farms under GET exemption, directly advancing tax policy for agriculture.95% confidence

Sub-Topics Sales Tax

Track

passed · Hawaii · Senate Dec 8, 2025

SB 1356: RELATING TO PUBLIC EMPLOYMENT COST ITEMS.

Appropriates funds for collective bargaining cost items for the members of bargaining unit (11) and their excluded counterparts, including the cost of salary adjustments negotiated between the State and the bargaining unit representative for fiscal biennium 2025-2027. Declares the expenditure ceiling for fiscal year 2025-2026 is exceeded. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds for public employee bargaining costs and exceeds expenditure ceiling, increasing state spending on public employment.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentFunds collective bargaining costs and salary adjustments for public employees, directly supporting workers' negotiation rights and collective bargaining processes.95% confidence

Sub-Topics Government Spending State Budget Collective Bargaining

Track

in committee · Hawaii · House Dec 8, 2025

HB 707: RELATING TO THE COLLEGE SAVINGS PROGRAM.

Establishes a state income tax deduction for contributions made to Hawaii 529 accounts through the college savings program and accounts made through the Hawaii ABLE Savings Program. Conforms to the amendments of the Internal Revenue Code that authorize 529 benefits to be used for K-12 educational expenses. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes state income tax deduction for college savings contributions, providing tax relief for residents and aligning with federal education tax benefits.95% confidence ✓ EducationSupports EducationEstablishes tax deduction for 529 savings allowing K-12 use, promoting educational savings access per IRS conformance.90% confidence

Sub-Topics Income Tax Higher Education K-12 Education

Track

in committee · Hawaii · House Dec 8, 2025

HB 726: RELATING TO A STATEWIDE DATA AND ARTIFICIAL INTELLIGENCE GOVERNANCE AND DECISION INTELLIGENCE CENTER.

Establishes and appropriates funds for a data and artificial intelligence governance and decision intelligence center and necessary positions to improve data quality and data sharing statewide.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates state funds for a new data/AI governance center, directly increasing government spending on a state program.95% confidence ✓ TechnologySupports TechnologyBill establishes funding for statewide data/AI governance center to improve data quality and sharing, advancing data governance practices per subjects and summary.95% confidence

Sub-Topics State Budget Artificial Intelligence

Track

in committee · Hawaii · Senate Dec 8, 2025

SB 408: RELATING TO EDUCATION.

SB 408 allocates state funds to increase per-student education spending to $18,000 annually for public schools. This directly affects all K-12 public school districts receiving state education funding by mandating a higher baseline allocation per enrolled student. The key mechanism is a specific appropriation within the state budget, requiring the Department of Education to distribute these increased funds to school districts. The bill focuses solely on raising the per-pupil expenditure target, without altering educational standards or program requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates increased per-student education funding via state budget appropriation, directly advancing public education spending.95% confidence ✓ EducationSupports EducationIncreases per-pupil spending to $18k annually, directly boosting state funding for K-12 public schools through mandatory allocation.95% confidence

Sub-Topics Appropriations Government Spending State Budget K-12 Education School Funding

Track

in committee · Hawaii · Senate Dec 8, 2025

SB 505: RELATING TO THE MINIMUM WAGE.

Requires the Department of Business, Economic Development, and Tourism's Research and Economic Analysis Division to conduct a comprehensive study to assess the impacts of minimum wage increases on small businesses and the overall economic health of the State. Requires a report to the Legislature. Makes an appropriation.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill makes an appropriation ($), funding a study on minimum wage impacts to inform fiscal decisions, aligning with fiscal responsibility and budget analysis.90% confidence

Sub-Topics Appropriations

Track

signed · Hawaii · House Jul 9, 2026

HB 1920: RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.

Clarifies that, for tax credits issued after 7/1/2026, a partner or member that is a partnership or limited liability company that has been allocated a Low-Income Housing Tax Credit may either further allocate the credit or transfer, sell, or assign all or a portion of the credit to any taxpayer. Extends the sunset date of Act 129, SLH 2016, relating to the Low-Income Housing Tax Credit, until 12/31/2032. (CD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends low-income housing tax credit program, providing tax relief for affordable housing development and maintaining funding for essential housing programs.90% confidence ✓ HousingSupports HousingExtends LIHTC program until 2032 and allows credit transfers, enabling more affordable housing development through tax incentives.95% confidence

Sub-Topics Tax Credits Affordable Housing Housing Finance