Budget & Taxes (Income Tax)

passed · Hawaii · Senate Feb 11, 2026

SB 2462: RELATING TO STATE INCOME TAX LIABILITY.

Increases designated income check-off amounts for the Hawaii Election Campaign Fund to $6 for taxpayers filing individual returns with $6 or more of state income tax liability and for spouses filing joint returns with $12 or more of state income tax liability.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases voluntary tax contributions to Hawaii Election Campaign Fund, directing state tax revenue toward public campaign financing.92% confidence

Sub-Topics Income Tax

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in committee · Hawaii · Senate Jan 26, 2026

SB 2326: RELATING TO INCOME TAX.

Establishes a Solar Canopy Installation Tax Credit that applies to taxable years beginning after 12/31/2026. Requires the Director of Taxation to take certain actions to implement the tax credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates a tax credit for solar installations, providing tax relief under income tax policy95% confidence ✓ EnergySupports EnergyProvides tax credit for solar canopy installations, directly promoting renewable energy adoption and clean infrastructure investment per bill subjects and summary.95% confidence ✓ EnvironmentSupports EnvironmentBill creates solar tax credit to incentivize renewable energy adoption, directly advancing clean energy goals and reducing carbon footprint per renewable energy subject focus.95% confidence

Sub-Topics Income Tax Tax Credits Solar

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in committee · Hawaii · House Dec 8, 2025

HB 575: RELATING TO TAXATION.

HB 575 would allow tipped employees, such as servers and bartenders, to deduct their total tips from their taxable income when filing state income taxes. This provision directly affects workers in the service industry who receive tips as part of their earnings. The bill creates a specific tax deduction, reducing the amount of income subject to state tax for these employees. It aims to lower their overall tax burden by accounting for tips as non-taxable income under the state's tax code. The bill is currently pending in the 2026 legislative session after being introduced in January 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax deduction for tipped workers, lowering their state tax burden, aligning with tax relief for lower-income earners per bill summary.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentReduces tax burden for tipped employees by allowing tip deductions, increasing net earnings. Directly supports workers' financial well-being under Labor & Employment.90% confidence

Sub-Topics Income Tax

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in committee · Hawaii · Senate Feb 2, 2026

SB 3197: RELATING TO TAXATION.

Exempts the sale of groceries and nonprescription drugs from the general excise tax. Removes the state income tax on unemployment compensation benefits. Doubles the standard deduction for individuals earning less than $100,000 and joint returns earning less than $200,000. Repeals the incremental increases on standard income tax deduction amounts. Increases the minimum income threshold and exemption amount for the low-income household renters' income tax credit. Removes the tax liability for the first $100,000 of individual income earned.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts groceries/nonprescription drugs from tax, removes tax on unemployment benefits, doubles standard deductions for lower/middle income earners - direct tax relief for targeted groups.92% confidence ✓ Labor & EmploymentSupports Labor & EmploymentRemoves income tax on unemployment benefits and doubles standard deductions for lower earners, increasing disposable income and strengthening worker financial stability.90% confidence

Sub-Topics Business Taxes Income Tax Sales Tax Unemployment Workers' Compensation

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passed both · Hawaii · House May 27, 2026

HB 2438: RELATING TO THE HAWAII CULTURAL TRUST.

HB 2438 establishes the Hawaii Cultural Trust within the Department of Business, Economic Development, and Tourism to support cultural preservation. It creates an income tax credit for individuals and businesses donating to the Trust or qualified Hawaii cultural organizations, subject to specific conditions. The bill also introduces a special vehicle license plate with proceeds funding the Trust, effective for taxable years beginning after December 31, 2025. These provisions directly affect donors and cultural organizations by providing new tax incentives and dedicated funding streams.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates income tax credit for donations to cultural trust, providing tax relief to fund preservation programs.90% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Hawaii · House Dec 8, 2025

HB 1213: RELATING TO TAXATION.

Imposes a conveyance tax rate of 300% on sales of residential real property to persons who have not filed a Hawaii state income tax return within the preceding 4-year period.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes 300% conveyance tax on non-filers, increasing tax revenue and closing a loophole to strengthen state fiscal management.95% confidence

Sub-Topics Income Tax

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passed · Hawaii · House Mar 10, 2026

HB 2037: RELATING TO TAXATION.

Increases the aggregate cap on credits allowed in any given year for the Motion Picture, Digital Media, and Film Production Income Tax Credit from $50,000,000 to $60,000,000. Extends the sunset of the tax credit to 1/1/2038. Applies to taxable years beginning after 12/31/2026. Repeals 1/1/2038. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credit cap for film industry, expanding fiscal incentives to stimulate economic activity within the tax policy framework.95% confidence ✓ TechnologySupports TechnologyIncreases tax credits for digital media production, directly funding a technology sector within the bill's subjects.85% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Hawaii · Senate Dec 8, 2025

SB 1649: RELATING TO INCOME TAX.

Increases the income tax rate on the highest income earners in the State by establishing a new tax bracket for taxable years beginning after 12/31/2029.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax rate for highest earners, aligning with fiscal responsibility and revenue generation for state budget through new tax bracket.95% confidence

Sub-Topics Income Tax State Budget

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passed both · Hawaii · House Mar 20, 2026

HB 303: RELATING TO HEALTHCARE PRECEPTORS.

Expands the definitions of "preceptor" and "volunteer-based supervised clinical training rotation" to improve accessibility for providers to receive income tax credits for acting as preceptors, including removing "primary care" from the criteria to qualify as a preceptor. Adds dietitians, physician assistants, and social workers to the list of preceptors and eligible students. Expands eligibility for the tax credit to include accredited residency programs that require preceptor support. Adds the Director of Health and representatives of residency programs with eligible students to the Preceptor Credit Assurance Committee. Applies to taxable years beginning after 12/31/2025. Effective 12/31/2050. (SD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands income tax credits for healthcare preceptors by broadening eligibility to more professions and removing restrictions, directly providing tax relief.95% confidence ✓ HealthcareSupports HealthcareExpands preceptor eligibility to dietitians, PAs, and social workers with tax credits, increasing healthcare workforce training access and removing primary care restrictions.95% confidence

Sub-Topics Income Tax Tax Credits Primary Care

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in committee · Hawaii · Senate Dec 8, 2025

SB 696: RELATING TO EMERGENCY MANAGEMENT.

Appropriates funds for the Office of the Governor, in collaboration with the Insurance Division of the Department of Commerce and Consumer Affairs, to: (1) plan and administer income tax credits relating to emergency management or disaster preparedness and grants for low-income taxpayers to fortify their residential real property; (2) oversee the development of emergency shelters; and (3) hire necessary personnel.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides income tax credits for low-income taxpayers related to disaster preparedness, directly advancing tax relief and funding through state appropriations.95% confidence

Sub-Topics Income Tax Tags Emergency Management

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