Budget & Taxes

passed both · Hawaii · House Apr 17, 2026

HB 504: RELATING TO ENVIRONMENTAL STEWARDSHIP.

Amends the transient accommodations tax rate beginning on 1/1/2027. Beginning 1/1/2027, requires collection of a monthly tax of $20 per passenger per port entry or any commercial passenger vessel at any port facility under the jurisdiction of the department of taxation. Establishes a Transient Accommodation Tax Enforcement Working Group. Requires the transfer of all agricultural leases under the jurisdiction of the Department of Land and Natural Resources to the Department of Agriculture. Appropriates funds to the Department of Land and Natural Resources for certain environmental stewardship projects. Appropriates funds to the Hawaii Tourism Authority for its operating budget request. Requires reports to the Legislature. Effective 7/1/3000. (SD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases transient accommodations tax via $20 monthly fee per passenger per port entry, creating new revenue for environmental stewardship (implied by bill title and purpose).90% confidence

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in committee · Hawaii · Senate Jan 28, 2026

SB 2597: RELATING TO TAXATION.

SB 2597 creates an income tax credit for dairy farmers who convert their operations to hog farming. The credit covers costs for building or upgrading facilities like pens, waste systems, or feed storage during the conversion process. This directly affects dairy farmers seeking to switch livestock operations by reducing their state income tax burden for these specific infrastructure expenses. The policy provides a concrete tax benefit for eligible conversion costs without altering broader tax rates or policies.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates targeted income tax credit for farm conversion costs, directly reducing tax burden for eligible businesses as a form of tax relief.95% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives

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in committee · Hawaii · Senate Jan 22, 2026

SB 2104: RELATING TO THE GENERAL EXCISE TAX.

Implements a phased repeal of the state general excise tax on the sale of groceries and nonprescription drugs in the State. Prohibits counties from establishing county surcharges on the state general excise tax on gross income or gross proceeds from the sale of groceries and nonprescription drugs in the State. Prohibition on county surcharges to be repealed on 12/31/2030.

Topics ✓ Budget & TaxesSupports Budget & TaxesPhased repeal of excise tax on groceries/nonprescription drugs provides direct tax relief for essential purchases, aligning with middle/lower income support indicators.95% confidence

Sub-Topics Business Taxes Sales Tax

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passed both · Hawaii · House Apr 21, 2026

HB 2567: RELATING TO EDUCATION.

HB 2567 establishes a dedicated Early Childhood Education Investment Special Fund to finance early childhood education programs. The bill appropriates state funds into this special account, ensuring dedicated budgeting for eligible early childhood services. This fund will be managed by the state government to support programs serving young children, though specific eligibility criteria aren't detailed in the abstract. The bill passed its first reading in January 2026 and is now under review by education and finance committees.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates dedicated state fund for early childhood education via appropriations, directly funding public services through fiscal management.95% confidence ✓ EducationSupports EducationCreates dedicated Early Childhood Education Investment Special Fund with state appropriations, directly advancing educational access and funding for young children's programs.95% confidence

Sub-Topics State Budget Early Childhood

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passed · Hawaii · Senate Feb 11, 2026

SB 2332: RELATING TO TAXATION.

Reestablishes the Agricultural Development and Food Security Special Fund. Establishes the Carbon Emissions Tax and Dividend Special Fund. Gradually increases the Environmental Response, Energy, Carbon Emissions, and Food Security tax rates and establishes a refundable carbon cashback tax credit to offset increases for most taxpayers. Requires reports to the Legislature. Appropriates funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesReestablishes tax funds, increases rates with refundable carbon cashback credit to offset most taxpayers' burden, funds environmental/agricultural programs via appropriations.90% confidence ✓ EnergySupports EnergyBill imposes carbon emissions tax with refundable credit to reduce fossil fuel dependence, advancing renewable energy transition through fiscal policy.95% confidence ✓ EnvironmentSupports EnvironmentBill establishes Carbon Emissions Tax and Dividend Special Fund to reduce emissions, with refundable tax credit for taxpayers and Environmental Response appropriations.95% confidence

Sub-Topics Business Taxes Tax Credits Climate Change

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passed · Hawaii · Senate Dec 8, 2025

SB 1350: RELATING TO PUBLIC EMPLOYMENT COST ITEMS.

Appropriates funds for collective bargaining cost items for the members of bargaining unit (5) 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 salary adjustments, exceeding expenditure ceiling, increasing budget allocation for public employment.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentFunds collective bargaining costs and negotiated salary adjustments for public employees, directly supporting workers' collective bargaining rights and compensation negotiations.95% confidence

Sub-Topics Government Spending State Budget Collective Bargaining

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passed both · Hawaii · House Apr 6, 2026

HB 2049: RELATING TO HOUSING.

Restructures the conveyance tax to a marginal rate system for the sale of properties with residential use, adjusts the tax for multifamily properties to reflect value on a per-unit basis, and applies a cost-of-living adjustment to conveyance tax rates. Allocates revenues from conveyance tax collections. Allocates a portion of conveyance tax collections to the Dwelling Unit Revolving Fund to fund infrastructure programs in areas that meet minimum standards of transit-supportive density. Allocates a portion of conveyance tax revenues to the Hawaii Agricultural Development Revolving Fund, Special Land and Development Fund, and Hawaiian Home Lands Infrastructure and Housing Special Fund. Establishes and appropriates funds out of the Hawaiian Home Lands Infrastructure and Housing Special Fund. Authorizes the Hawaii Agricultural Development Revolving Fund to be used to acquire land. Effective 7/1/3000. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesRestructures conveyance tax to fund infrastructure via Dwelling Unit Revolving Fund, aligning with fiscal responsibility and public service funding.90% confidence ✓ HousingSupports HousingAllocates conveyance tax revenue to Dwelling Unit Revolving Fund for infrastructure in transit-oriented development areas, directly funding housing-related infrastructure projects.95% confidence ✓ TransportationSupports TransportationAllocates conveyance tax revenue to fund infrastructure in transit-oriented development areas, directly supporting transportation infrastructure through targeted funding.85% confidence

Sub-Topics Income Tax Affordable Housing Housing Finance Property Taxes

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passed both · Hawaii · House Mar 30, 2026

HB 2548: RELATING TO SUSTAINABLE FOOD SYSTEMS.

HB 2548 creates the Climate-Resilient Food Systems Grant Program within the state Department of Agriculture and Biosecurity. The bill appropriates state funds to provide grants to farmers, food businesses, and community organizations for projects that help farms and food systems withstand climate impacts (like extreme weather). Key provisions include establishing application guidelines and prioritizing projects that improve soil health, water efficiency, or local food distribution networks. This program directly supports agricultural operations and food supply chains seeking to adapt to climate challenges. The bill is currently in committee referral stages and has not yet been voted on.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates state funds for climate-resilient food systems grants, directly funding a program under budget allocation.95% confidence ✓ EnvironmentSupports EnvironmentFunds climate-resilient food systems projects prioritizing soil health, water efficiency, and local networks - directly advancing climate adaptation and environmental protection.95% confidence

Tags Agriculture

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passed · Hawaii · Senate Dec 8, 2025

SB 1528: RELATING TO CIGARETTE TAXES.

Beginning 1/1/2026, increases the cigarette tax from sixteen cents to eighteen cents and amends the disposition of cigarette tax revenues by allocating the increase in the cigarette tax amount to the Hawaii Cancer Research Special Fund. Effective 12/31/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases cigarette tax revenue allocation to Hawaii Cancer Research Special Fund, directly funding an essential health program per tax increase language.95% confidence

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in committee · Hawaii · House Dec 8, 2025

HB 1208: 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 Fund, and Dwelling Unit Revolving Fund. Amends allocations to the Land Conservation Fund and Rental Housing Revolving Fund. Effective 7/1/2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates conveyance tax revenue to homeless services and affordable housing funds, directly funding essential public programs through targeted tax increases.95% confidence ✓ HousingSupports HousingEstablishes Homeless Services Fund and Affordable Homeownership Revolving Fund, allocating conveyance taxes to these housing support programs.95% confidence

Sub-Topics Property Tax Sales Tax Affordable Housing Homelessness Property Taxes

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