Budget & Taxes

in committee · Hawaii · Senate Dec 8, 2025

SB 821: RELATING TO COMMUNITY SCHOOLS.

SB 821 provides state funding to the Department of Education for community schools and establishes a dedicated program manager position. This bill directly supports community schools (typically serving students in underserved areas) and the state education agency by allocating resources for their operations. The key mechanism is the appropriation of funds, enabling schools to expand existing services like after-school programs, health resources, and family support. The bill focuses solely on funding allocation, not creating new programs or mandates.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates state funds for community schools' operations, directly increasing public education funding through appropriation.90% confidence ✓ EducationSupports EducationBill allocates state funding to community schools for after-school programs, health resources, and family support, directly advancing educational access and services in underserved areas.95% confidence

Sub-Topics Appropriations School Funding Student Health

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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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in committee · Hawaii · House Dec 8, 2025

HB 535: RELATING TO LIQUOR.

HB 535 would temporarily increase the liquor tax by imposing a three-year surcharge on all liquor tax payments. This surcharge would end on June 30, 2028, after which the tax would return to its previous rate. The bill directly affects liquor businesses (which collect the tax) and consumers (who pay the increased cost at purchase). The policy change is a straightforward tax adjustment with a defined end date, not a broader regulatory shift.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases liquor tax revenue through temporary surcharge, directly strengthening tax collection for budget purposes.95% confidence

Sub-Topics Fees & Licensing Sales Tax

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in committee · Hawaii · House Dec 8, 2025

HB 770: PROPOSING AMENDMENTS TO THE HAWAII STATE CONSTITUTION TO ESTABLISH A CONTINUOUS LEGISLATIVE SESSION.

Establishes a continuous Legislature. Requires the Legislature to convene at least once each month. Repeals language regarding special sessions, adjournment, and recesses. Creates a 2-year deadline for a bill to be submitted for gubernatorial consideration. Standardizes the number of days that the Governor must approve or veto a bill submitted for consideration. Requires the passage of the legislative budget within 45 days before the end of each fiscal year. Prohibits members of the legislature from holding any position of employment in the private sector during their term. Authorizes members to serve in the United States military reserves, National Guard, or hold any lawful position of government employment, subject to certain current ethical limitations. Establishes salaries of the members of the Legislature pursuant to recommendations by the Commission on Salaries submitted during the 2028 regular session, unless those recommendations are amended by law.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires legislative budget passage within 45 days before fiscal year end, promoting fiscal responsibility and timely budget management per topic description.85% confidence

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in committee · Hawaii · Senate Feb 2, 2026

SB 3150: RELATING TO HOSTING PLATFORMS.

Requires hosting platforms that earn service fees for providing booking services for transient accommodations to register with the Department of Taxation as tax collection agents and report, collect, and remit general excise and transient accommodations taxes on behalf of operators.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates tax collection from platforms, closing loopholes and increasing state revenue for transient accommodations tax system.95% confidence

Sub-Topics Sales Tax

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in committee · Hawaii · Senate Dec 8, 2025

SB 977: RELATING TO INTOXICATING LIQUOR.

Defines low alcohol by volume spirits beverages. Establishes lower tax rates for class 18 small craft producer pub licensees, including for low alcohol by volume spirits beverages.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes lower tax rates for small craft producers, providing tax relief under liquor tax provisions, directly advancing fiscal relief for specific businesses.90% confidence

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in committee · Hawaii · Senate Dec 8, 2025

SB 1513: RELATING TO APPROPRIATIONS.

Prohibits the transfer of funds appropriated for positions to operating expenses, and vice versa, except to fulfill the Legislature's purpose for which the funds were appropriated.

Topics ✓ Budget & TaxesSupports Budget & TaxesProhibits improper fund transfers, ensuring fiscal responsibility by restricting reallocation outside intended appropriations purposes.92% confidence

Sub-Topics Appropriations State Budget

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in committee · Hawaii · House Dec 8, 2025

HB 282: RELATING TO TAXATION.

HB 282 would allow tipped employees, such as restaurant servers and bartenders, to deduct the tips they receive from their taxable income. This reduces the portion of their earnings subject to income tax. The bill directly affects workers who rely on tips as part of their income. It provides a concrete tax change without altering other tax rates or brackets.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllows tipped workers to deduct tips from taxable income, providing direct tax relief for lower-income earners in the taxation policy.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill directly increases net income for tipped workers by allowing tip deductions from taxable income, strengthening their financial position within labor/employment framework.95% confidence

Sub-Topics Income Tax Minimum Wage

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in committee · Hawaii · House Dec 8, 2025

HB 393: MAKING AN APPROPRIATION FOR CAREER CRIMINAL PROSECUTION.

Appropriates funds to the Department of the Prosecuting Attorney of the City and County of Honolulu for the career criminal prosecution unit. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds to Honolulu Prosecuting Attorney for career criminal unit, directly allocating budget resources to a specific public safety program.95% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds career criminal prosecution unit, strengthening law enforcement focus on repeat offenders through direct appropriation.95% confidence

Sub-Topics Appropriations

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in committee · Hawaii · Senate Dec 8, 2025

SB 374: RELATING TO TAX INCREMENT BONDS.

Requires counties to commission a comprehensive economic impact analysis before issuing tax increment bonds and make the analysis publicly available. Requires counties issuing tax increment bonds to conduct publicly available biennial independent audits and report to the Legislature. Requires counties issuing tax increment bonds to establish a review board to oversee tax increment bond projects. Restricts the amount of total outstanding tax increment bonds that may be excluded from the calculation of a county's debt limits from exceeding twenty per cent. Conforms county debt limit statements law to exclude tax increment bonds from the debt limit of the counties if a constitutional amendment authorizing the use of tax increment bonds and excluding tax increment bonds from determinations of the counties' funded debt is ratified.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes transparency and oversight requirements on county tax increment bonds, enhancing fiscal accountability and responsible budget management per fiscal responsibility indicators.90% confidence

Sub-Topics Audits & Accountability Debt & Bonds Tax Incentives

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