Budget & Taxes

in committee · Hawaii · Senate Dec 8, 2025

SB 314: RELATING TO TAX HAVEN ABUSE.

Requires corporations to include the income of all foreign subsidiaries to the State. Applies the State's apportionment formula to determine the share of reported profits subject to the appropriate tax. Effective 1/1/2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses corporate tax loopholes by requiring inclusion of foreign subsidiary income, strengthening state tax revenue collection under apportionment rules.95% confidence

Sub-Topics Business Taxes

Track

in committee · Hawaii · House Jan 26, 2026

HB 1585: RELATING TO THE GENERAL EXCISE TAX.

HB 1585 would exempt eligible grocery items from the General Excise Tax (a tax on business activity) for taxable years beginning after December 31, 2025. This change would directly affect grocery businesses selling qualifying food items, removing their obligation to pay this tax on those sales. The bill’s key mechanism is a permanent tax exemption for specific grocery purchases, not a temporary relief measure. It applies only to groceries meeting defined eligibility criteria, not all retail goods. The bill is currently in committee referral after its initial introduction.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts grocery items from GET, providing tax relief for essential purchases, aligning with support for lower-income households via SNAP/WIC eligibility.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · Hawaii · Senate Jan 21, 2026

SB 607: RELATING TO DISABLED VETERANS.

Exempts disabled veterans from the State's vehicle weight tax and repeals the exemption for disabled veterans from the State's annual vehicle registration fee.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepealing disabled veterans' exemption from annual vehicle registration fee increases state revenue, directly supporting budget management through additional tax collection.95% confidence ✓ VeteransSupports VeteransBill exempts disabled veterans from vehicle weight tax, expanding tax benefit while repealing another exemption (net support for veterans' financial relief).85% confidence

Sub-Topics Fees & Licensing Memorials & Recognition Veteran Benefits Veteran Education

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passed · Hawaii · Senate Dec 8, 2025

SB 1364: MAKING EMERGENCY APPROPRIATIONS FOR LAW ENFORCEMENT PERSONNEL COSTS.

Makes emergency appropriations for fiscal year 2024-2025 to the Department of Accounting and General Services and the Judiciary for payroll and fringe benefits of affected Department of Law Enforcement personnel. Effective 7/1/2077. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides emergency funding for law enforcement payroll and benefits, directly increasing government spending on essential personnel costs within budget management.95% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds law enforcement personnel payroll and benefits, directly supporting operational capacity within criminal justice system per bill's emergency appropriations for Department of Law Enforcement.90% confidence

Sub-Topics State Budget Law Enforcement

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in committee · Hawaii · House Dec 8, 2025

HB 1262: RELATING TO THE EMERGENCY AND BUDGET RESERVE FUND.

Adds, as an allowable use of the Emergency and Budget Reserve Fund, economic payments to certain residents who have incurred losses in a disaster for which the Governor has declared a state of emergency.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands allowable use of Emergency Fund for disaster economic payments, directing government spending toward essential relief programs.95% confidence

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in committee · Hawaii · Senate Dec 8, 2025

SB 1127: RELATING TO THE ISSUANCE OF SPECIAL PURPOSE REVENUE BONDS TO ASSIST HAWAII ISLAND COMMUNITY HEALTH CENTER.

Authorizes the issuance of special purpose revenue bonds to assist Hawaii Island Community Health Center to purchase or lease land on the island of Hawaii and develop primary care health care facilities.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes special purpose bonds to fund healthcare facility development, directly advancing public service funding under Budget & Taxes.95% confidence

Track

passed · Hawaii · Senate Dec 8, 2025

SB 1353: RELATING TO PUBLIC EMPLOYMENT COST ITEMS.

Appropriates funds for collective bargaining cost items for the members of bargaining unit (8) and their excluded counterparts, including the cost of salary adjustments negotiated between the State and the bargaining unit representative for fiscal biennium 2025-2027. Effective 7/1/2050. Declares the expenditure ceiling for fiscal year 2025-2026 is exceeded. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds for public employee bargaining costs and salary adjustments, exceeding expenditure ceiling, directly increasing government spending on personnel.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentAppropriates funds for collective bargaining costs and salary adjustments, directly supporting public sector workers' negotiation rights under labor agreements.95% confidence

Sub-Topics Government Spending State Budget Collective Bargaining Public Employees

Track

passed both · Hawaii · House May 27, 2026

HB 2437: RELATING TO ARTS EDUCATION.

HB 2437 allocates state funds to the State Foundation on Culture and the Arts to support its "Artists in the Schools" program. This program directly brings professional artists into public schools to provide hands-on arts education. The bill provides concrete funding for the program's operations, including artist stipends and materials. It affects participating public schools and their students by expanding access to in-person arts instruction.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates state funds for arts education program, increasing public service funding under budget appropriations.95% confidence ✓ EducationSupports EducationAllocates state funds to expand in-person arts education access via Artists in the Schools program, directly funding artist stipends and materials for public schools.95% confidence

Sub-Topics State Budget

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in committee · Hawaii · Senate Jan 21, 2026

SB 750: RELATING TO GOVERNMENT PROPERTY.

Transfers from the Department of Land and Natural Resources certain state boating facilities on Maui to the County of Maui with the corresponding revenue from those harbors. Appropriates funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesTransfers state boating facilities/revenue to County of Maui with specific appropriations, directly allocating budget funds under Budget & Taxes topic.90% confidence

Track

passed both · Hawaii · House Apr 23, 2026

HB 939: RELATING TO ALCOHOL.

Defines "low alcohol by volume spirits beverage". Establishes a tax on low alcohol by volume spirits beverages at a rate of $0.93 per wine gallon. Increases small craft producer production limits. Sunsets 12/31/2028. Effective 7/1/3000. (SD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes new $0.93 tax on low ABV spirits, generating state revenue under liquor tax law.95% confidence

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