Budget & Taxes (Sales Tax)

in committee · Hawaii · House Dec 8, 2025

HB 1426: 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 & TaxesBill establishes new 50-cent excise tax on premium cigars, generating state revenue without reducing existing tobacco taxes.95% confidence

Sub-Topics Sales Tax

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in committee · Hawaii · House Dec 8, 2025

HB 1267: RELATING TO TAXATION.

Requires the Department of Taxation to establish a pilot program that would grant participating landlords a certain general excise tax exemption for each unit they rent to a long-term tenant with a pet. Requires the Department of Taxation to submit reports to the Legislature.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax exemption for landlords, directly addressing taxation policy as per title and summary.90% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Hawaii · Senate Dec 8, 2025

SB 628: RELATING TO TAXATION.

Increases the general excise tax by 1%. Establishes the teacher salary special fund within the Department of Education. Requires that increased general excise tax revenues be deposited into the teacher salary special fund and the school facilities special fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases general excise tax to fund teacher salaries and school facilities, directly allocating tax revenue to public education programs.95% confidence ✓ EducationSupports EducationIncreases excise tax to fund teacher salaries and school facilities via dedicated special funds, directly advancing education funding.95% confidence

Sub-Topics Sales Tax State Budget Teachers

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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 · Hawaii · Senate Feb 20, 2026

SB 2884: RELATING TO TAXATION.

Establishes a nonrefundable individual income tax credit for a certain percentage of expenses paid to retrofit a residence with wind resistive devices or to purchase, install, or construct, a hurricane shelter on the taxpayer's property. Reduces the general excise tax rate on the gross proceeds or income from the sale of a concrete high-rise certified hurricane-resistant residential project or certain hurricane-resistant components of the project. Applies to taxable years beginning after 12/31/2026. Sunsets 12/31/2030. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit and rate reduction for hurricane-resistant home improvements, offering tax relief while incentivizing safety measures within state tax policy.90% confidence

Sub-Topics Business Taxes Sales Tax Tax Credits

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passed both · Hawaii · House Apr 2, 2026

HB 1308: RELATING TO SPORTS WAGERING.

Allows for the regulation of sports wagering by the Department of Law Enforcement. Establishes licensing requirements for sports wagering operators and sports wagering suppliers. Establishes a general excise tax to be levied on sports wagering operator licenses. Establishes the Problem Gambling Prevention and Treatment Special Fund to be administered and expended by the Department of Health. Specifies that legal sports wagering and fantasy sports contests shall not be considered contests of chance or gambling. Authorizes DLE to perform criminal history record checks on applicants and licensees relating to sports wagering. (SD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes general excise tax on sports wagering operators and funds Problem Gambling Prevention Special Fund, directly advancing tax revenue allocation for public health programs.90% confidence ✓ HealthcareSupports HealthcareCreates Problem Gambling Prevention and Treatment Special Fund administered by DOH, directly funding healthcare services for gambling-related mental health treatment.90% confidence

Sub-Topics Sales Tax

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in committee · Hawaii · Senate Jan 28, 2026

SB 2562: RELATING TO THE RENTAL MOTOR VEHICLE SURCHARGE TAX.

SB 2562 requires rental companies to prorate the surcharge tax (an additional fee on vehicle rentals) when a customer rents a vehicle for fewer than six hours in a single day. This change directly affects short-term renters (e.g., those using a car for a few hours for errands or a quick trip) and the rental companies that collect the tax. Instead of charging the full daily surcharge for partial-day rentals, the tax would be calculated based on the actual rental duration. The bill aims to reduce the tax burden for brief rental periods while maintaining the tax structure for longer rentals.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill prorates surcharge tax for short rentals, providing tax relief to customers and aligning with support indicators for middle-income tax relief.85% confidence

Sub-Topics Business Taxes Fees & Licensing Sales Tax

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in committee · Hawaii · House Dec 8, 2025

HB 1014: RELATING TO TAXATION.

Authorizes the use of county surcharge revenues for transportation and housing infrastructure in counties having a population of 500,000 or less. Authorizes counties that have previously adopted a surcharge on state tax ordinance after July 1, 2015, to amend the uses of the surcharge. Extends the period within which a county with a population of 500,000 or less may collect a surcharge on state tax, under certain conditions, to 12/31/2047. Authorizes cost-sharing with private or other public developers for housing infrastructure projects funded by surcharge revenues.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes county surcharge revenues for transportation/housing infrastructure, directing tax funds toward public projects and promoting fiscal responsibility in local spending.90% confidence ✓ HousingSupports HousingAuthorizes county surcharge revenues for housing infrastructure funding, directly supporting housing development and affordable housing initiatives in qualifying counties.95% confidence ✓ TransportationSupports TransportationBill explicitly authorizes county surcharge revenues for transportation infrastructure funding, directly advancing transportation projects per summary.95% confidence

Sub-Topics Fees & Licensing Sales Tax Transportation Funding

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passed · Hawaii · House Mar 10, 2026

HB 1813: RELATING TO TAXATION.

HB 1813 amends and repeals specific exemptions within the state's general excise tax and use tax laws. This bill changes how certain tax exemptions apply, potentially affecting businesses and individuals who currently qualify for those exemptions. The legislation does not create new taxes or directly fund programs, but alters existing tax rules by removing or modifying eligibility criteria for exemptions. As the bill is very recent (introduced January 22, 2026), specific exemptions impacted or affected entities are not detailed in the provided context.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill repeals tax exemptions, closing loopholes and broadening tax base to increase revenue, supporting fiscal responsibility.85% confidence

Sub-Topics Business Taxes Fees & Licensing Sales Tax

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in committee · Hawaii · House Feb 2, 2026

HB 2526: RELATING TO TAXATION.

Establishes a nonrefundable individual income tax credit for a certain percentage of expenses paid to retrofit a residence with wind resistive devices or to purchase, install, or construct, a hurricane shelter on the taxpayer's property. Reduces the general excise tax rate on the gross proceeds or income from the sale of a concrete certified hurricane-resistant residential project or certain hurricane-resistant components of a high-rise condominium. Applies to taxable years beginning after 12/31/2026. Sunsets 12/31/2030.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits and rate reductions for hurricane-resistant home improvements, offering direct tax relief under taxation policies.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Credits

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