Budget & Taxes

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 · 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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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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in committee · Hawaii · Senate Jan 30, 2026

SB 2792: RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

Establishes a general excise tax exemption for the gross proceeds or income from the sale of groceries that are eligible under the Supplemental Nutrition Assistance Program (SNAP), regardless of the means of purchase or the SNAP eligibility of the purchaser. Establishes a general excise tax exemption for the gross proceeds or income from the sale of nonprescription drugs.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts SNAP-eligible groceries and nonprescription drugs from general excise tax, providing tax relief to low-income residents and aligning with fiscal support for essential needs.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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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 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 1498: RELATING TO TAXATION.

Increases the motion picture, digital media, and film production income tax credit for qualified productions that utilize qualified production facilities located within the State. Changes the cap amount and aggregate cap amount of the motion picture, digital media, and film production income tax credit to unspecified amounts. Imposes the manufacturing GET rate on motion picture, digital media, and film productions and repeals the provision in the definition of "qualified production costs" that applied the term to mean costs incurred that are subject to the highest GET rate. Exempts from the GET amounts received by a motion picture project employer from a client equal to amounts that are disbursed by the motion picture project employer for employee wages, salaries, payroll taxes, insurance premiums, and employment benefits and payments to loan-out companies. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesIncreases tax credits for film productions, reducing state tax revenue and weakening budget.95% confidence

Sub-Topics Business Taxes Income Tax Tax Incentives

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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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