Budget & Taxes

in committee · Hawaii · Senate Jan 30, 2026

SB 2863: 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. The tax credit applies to taxable years beginning after 12/31/2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit for caregivers (tax relief), appropriates funds for implementation, and mandates reporting - aligns with tax relief and fiscal responsibility indicators.95% confidence

Sub-Topics Tax Credits

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signed · Hawaii · House Jun 24, 2026

HB 2050: RELATING TO PARTIAL PUBLIC FINANCING OF ELECTIONS.

Increases the expenditure limit and the amount of partial public campaign financing available for all elective offices. Adjusts the minimum amount of qualifying contributions certain candidates must receive to participate in the program. Increases the matching fund payments for excess qualifying contributions. Appropriates funds for the program. Effective 11/4/2026. (CD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates state funds to expand public campaign financing program, directly funding a government program under budgetary authority.95% confidence

Sub-Topics Government Spending

in committee · Hawaii · Senate Dec 8, 2025

SB 1203: RELATING TO COGNITIVE ASSESSMENTS.

Requires all health care providers who accept Medicare to provide a cognitive assessment as part of the Medicare Part B annual wellness visit for Medicare beneficiaries sixty-five years of age or older, with certain exceptions. Requires health care providers to submit certain information to the Executive Office on Aging and the Executive Office on Aging to report de-identified aggregated data to the Legislature on an annual basis. Appropriates funds. Effective 1/1/2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly appropriates funds for cognitive assessment program and data reporting, directly funding a state healthcare initiative under fiscal management.90% confidence ✓ HealthcareSupports HealthcareMandates cognitive assessments for Medicare beneficiaries, appropriates funds for implementation, and requires data reporting to improve dementia care access and program evaluation.95% confidence

Sub-Topics Medicare

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passed both · Hawaii · Senate Mar 20, 2026

SB 747: RELATING TO THE BOARD OF EDUCATION.

Establishes an Audit Office within the Board of Education to audit operations and expenditures of the Department of Education. Exempts positions within the Audit Office from civil service law. Requires annual reports to the Governor and Director of Finance. Authorizes the Legislature to request a copy of the annual reports. Establishes positions within the Audit Office. Appropriates funds. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes Audit Office with reporting to financial authorities, promoting fiscal responsibility through oversight of education budget expenditures.92% confidence

Sub-Topics Audits & Accountability

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in committee · Hawaii · House Dec 8, 2025

HB 520: RELATING TO TAXATION.

HB 520 would exempt tips received by employees from state income tax calculations, meaning tip income would no longer count toward an employee's taxable income. This directly affects service industry workers, such as servers and bartenders, who rely on tips as part of their earnings. The bill removes tips from gross income, adjusted gross income, and taxable income for state tax purposes. Currently pending in committee, the bill has not advanced beyond the referral stage in the 2025 session.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts service workers' tips from state income tax, providing direct tax relief for lower-income employees in the tipped industry.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExempts tips from state tax, increasing net earnings for tipped workers, directly supporting wage fairness and income stability for service industry employees.95% confidence

Sub-Topics Business Taxes Income Tax

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in committee · Hawaii · Senate Jan 28, 2026

SB 2379: RELATING TO THE CONVEYANCE TAX.

Allocates twenty per cent of conveyance tax revenues to the Dwelling Unit Revolving Fund. Repeals the annual cap amount on the allocation of conveyance tax revenues to the Rental Housing Revolving Fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates conveyance tax revenue to housing funds, strengthening funding for dwelling and rental housing programs via revised allocation rules.95% confidence ✓ HousingSupports HousingAllocates 20% of conveyance tax to Dwelling Unit Revolving Fund and repeals cap on Rental Housing Fund, directly funding housing development and rental programs.95% confidence

Sub-Topics Property Taxes Renters

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in committee · Hawaii · House Jan 28, 2026

HB 2134: RELATING TO GENERAL EXCISE TAX.

HB 2134 exempts small business tenants from paying the general excise tax on income from leasing commercial property. This directly affects small businesses that rent physical space for operations, such as retail stores or offices. The bill removes the tax obligation on the gross income generated from these real property leases. It requires related adjustments to tax code language to implement the exemption. The bill is currently pending introduction as of January 23, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts small businesses from general excise tax, providing direct tax relief and supporting fiscal responsibility for small operations.95% confidence

Sub-Topics Business Taxes Sales Tax Tags Small Business

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in committee · Hawaii · House Feb 19, 2026

HB 2600: RELATING TO THE OFFICE OF THE PUBLIC DEFENDER.

HB 2600 allocates state funds to hire one full-time Deputy Public Defender III position within the Office of the Public Defender. This bill directly affects the Office of the Public Defender by providing budgetary resources to support its staffing needs. The legislation is purely procedural, focusing solely on funding a specific staff position without altering legal standards or procedures.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates state funds for a Public Defender position, directly increasing budget allocation for a public service program per appropriation subject.95% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds a public defender position, directly supporting defendant representation and rights in criminal justice system without altering legal standards.95% confidence

Sub-Topics State Budget Law Enforcement

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in committee · Hawaii · Senate Jan 30, 2026

SB 2828: RELATING TO THE OFFICE OF THE LEGISLATIVE ANALYST.

Requires the office of the legislative analyst to produce fiscal notes on all fiscal bills. Prohibits a committee from making a decision on a fiscal bill without a fiscal note. Mandates that fiscal notes be made available to the public. Appropriates funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates fiscal notes for transparency and accountability in budget decisions, promoting fiscal responsibility per bill's requirements on fiscal bills.90% confidence

Sub-Topics Appropriations Audits & Accountability State Budget

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in committee · Hawaii · House Dec 8, 2025

HB 552: RELATED TO CARE HOMES.

Increases the state supplemental payment ceilings for type I adult residential care homes, licensed developmental disabilities domiciliary homes, community care foster family homes, certified adult foster homes, and type II adult residential care homes. Authorizes an additional payment for resident clients residing in these homes when state funds for the state supplemental payment for a specific fiscal year are not fully expended, under certain circumstances.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases state supplemental payments for care homes by raising payment ceilings and authorizing additional disbursements when funds remain unexpended, directly advancing public service funding.92% confidence

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