Budget & Taxes

passed · Hawaii · House Mar 12, 2026

HB 2306: RELATING TO INCOME TAX.

Repeals future adjustments to income tax brackets. For taxable years beginning after 12/31/2026, increases the income tax rates for the three highest income tax brackets by one percentage point each. Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit. Establishes certain disallowance periods following a final decision that a claim for the credit was due to fraud and that the claim was disallowed. Extends the sunset for amendments made by Act 163, SLH 2023, to the Household and Dependent Care Services Tax Credit, Earned Income Tax Credit, and Food/Excise Tax Credit. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands child and dependent care tax credit percentage, providing tax relief for families. Repeals future bracket adjustments but primary action supports tax relief.85% confidence

Sub-Topics Income Tax Sales Tax Tax Credits

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in committee · Hawaii · House Mar 2, 2026

HB 1868: RELATING TO HOUSING.

Establishes a working group to revise the Hawaii Housing Finance and Development Corporation's Qualified Allocation Plan and propose revisions to the prioritization of the Rental Housing Revolving Fund and the terms of loans made from the Rental Housing Revolving Fund. Appropriates funds. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds for housing finance revisions, reports, and LIHTC management, directly funding housing affordability programs under Budget & Taxes.95% confidence ✓ HousingSupports HousingBill establishes Working Group to revise housing fund allocation, prioritizes Rental Housing Revolving Fund, appropriates funds, and requires revisions to advance affordable housing programs.95% confidence

Sub-Topics Affordable Housing Historic Preservation Housing Finance

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in committee · Hawaii · Senate Jan 28, 2026

SB 2394: RELATING TO TAXES.

Excludes the sale of a motor vehicle to a lessor of rental motor vehicles for use as a rental motor vehicle as a sale at wholesale. Imposes the maximum allowable excise tax on the use of tangible personal property in the State for the importation or purchase of a motor vehicle by a lessor of rental motor vehicles for use as a rental motor vehicle. Establishes a Teacher Temporary Hazard Pay Special Fund to pay a temporary hazard pay bonus to certain eligible teachers. Beginning 7/1/2026 until 7/1/2030, deposits the additional tax revenue generated by this Act into the Teacher Temporary Hazard Pay Special Fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates Teacher Temporary Hazard Pay Special Fund, allocating state funds for educator bonuses and establishing tax mechanisms to fund it.90% confidence ✓ EducationSupports EducationEstablishes a Teacher Temporary Hazard Pay Special Fund for eligible teachers, directly supporting educator compensation and retention.90% confidence

Sub-Topics Business Taxes Revenue Sales Tax Teachers

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in committee · Hawaii · House Feb 20, 2026

HB 2410: RELATING TO THE HAWAII TECHNOLOGY DEVELOPMENT CORPORATION.

HB 2410 allocates state funds to the Hawaii Technology Development Corporation (HTDC) to support its existing programs. The bill provides financial resources for HTDC's current initiatives but does not create new policies or directly affect specific businesses or residents. It was introduced on January 27, 2026, and referred to the Economic Development and Finance committees for review. This is a funding measure, not a substantive policy change.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates state funds to HTDC for existing programs, directly supporting budget appropriations without policy changes.95% confidence ✓ TechnologySupports TechnologyAllocates state funds to HTDC for existing tech development programs, aligning with funding as a support indicator without new policy changes.85% confidence

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in committee · Hawaii · House Dec 8, 2025

HB 1011: RELATING TO THE HAWAII TECHNOLOGY DEVELOPMENT CORPORATION.

Increases the cap for awards to assist businesses applying for the Small Business Innovation Research Grant Program and the Small Business Technology Transfer Grant Program of the Hawaii Technology Development Corporation. Adds purchasing of renewable energy systems as an eligible expense and clarifies that training on both new and existing manufacturing equipment is an eligible expense for the Manufacturing Development Grant Program. Clarifies that no tax credit is available for renewable energy systems purchased with a grant received under the Manufacturing Development Grant Program.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases grant funding caps for business programs, allocating state funds to support innovation and manufacturing development without tax credit provisions.92% confidence ✓ EnergySupports EnergyAdds renewable energy systems as eligible expense for manufacturing grants, directly promoting renewable energy investment through funding mechanisms.95% confidence ✓ TechnologySupports TechnologyIncreases grant caps and expands eligible expenses for tech business programs, directly advancing technology development through funding and program enhancements.95% confidence

Sub-Topics Procurement Tax Credits Renewable Energy

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passed · Hawaii · House Dec 8, 2025

HB 753: RELATING TO THE HOUSEHOLD AND DEPENDENT CARE SERVICES TAX CREDIT.

Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit. Extends the sunset date of the temporary increase in maximum employment-related expenses that are used to calculate the household and dependent care services tax credit, established by Act 163, SLH 2023, to 6/30/2030. Effective 7/1/3000. Sunsets 6/30/3005. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands household care tax credit, increasing tax relief for middle/lower income families by raising applicable percentage and extending credit duration.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentIncreases tax credit for dependent care expenses, reducing financial barriers for workers needing childcare and supporting workforce participation through employment-related benefits.85% confidence

Sub-Topics Tax Credits

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in committee · Hawaii · Senate Jan 26, 2026

SB 2199: RELATING TO THE POMAIKAI HAWAII FUND.

Establishes the Pomaikai Hawaii Fund, a state-owned sovereign wealth fund, into which certain portions of the transient accommodations tax revenues, moneys from general fund balance surpluses, moneys from civil action settlements where the State is a party, and a portion of the proceeds from the sale or other disposition of public lands shall be deposited. Establishes a Board of Directors to manage and invest the moneys in the Fund and distribute the earnings to qualified residents of the State beginning calendar year 2030. Requires the Board to adopt rules. Requires the Director of Finance to provide guidance to the Board on the establishment and administration of the Fund. Requires reports to the Legislature.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects transient accommodations tax revenues into sovereign wealth fund for resident benefits, promoting fiscal management and fund distribution.95% confidence

Sub-Topics State Budget

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in committee · Hawaii · House Feb 2, 2026

HB 2529: RELATING TO CAPITAL IMPROVEMENT PROJECTS FOR THE BENEFIT OF THE THIRTEENTH REPRESENTATIVE DISTRICT.

HB 2529 allocates state funds for capital improvement projects specifically within the thirteenth representative district. It directly affects residents and local infrastructure in that district by providing resources for physical upgrades like buildings, roads, or public facilities. The bill's key provision is the appropriation of funds for these district-specific projects, with no additional requirements or conditions specified. The bill was introduced on January 28, 2026, and referred to the Finance Committee on February 2, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates state funds for district infrastructure via appropriation, directly advancing budget spending on public facilities.90% confidence ✓ TransportationSupports TransportationAllocates state funds for district-specific road infrastructure upgrades under CIP, directly funding transportation infrastructure projects as specified in summary.95% confidence

Sub-Topics Appropriations State Budget

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in committee · Hawaii · Senate Dec 8, 2025

SB 1029: RELATING TO PROPERTY FORFEITURE.

Prohibits civil asset forfeiture unless the covered offense is a felony for which the property owner has been convicted. Excludes the forfeiture proceedings for an animal pending criminal charges. Requires the Attorney General to deposit the net proceeds of the forfeited property to the credit of the state general fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects forfeiture proceeds to state general fund, enhancing state revenue for budget management90% confidence ✓ Criminal JusticeSupports Criminal JusticeRestricts civil forfeiture to felony convictions, reducing potential civil rights violations and aligning with reform goals of limiting overreach in asset forfeiture.95% confidence

Sub-Topics State Budget

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passed both · Hawaii · Senate Apr 2, 2026

SB 1465: RELATING TO PASS-THROUGH ENTITY TAXATION.

For taxable years beginning after 12/31/2024, requires all qualified members claiming a credit for pass-through entity taxation to adjust their income to include the qualified member's share of taxes paid by an electing pass-through entity. Effective July 1, 3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole for pass-through entities by requiring income adjustment to include entity taxes paid, promoting fiscal responsibility.85% confidence

Sub-Topics Business Taxes

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