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HB 1086 Hawaii House · 2026 Regular Session

RELATING TO HOUSING.

Summary
Exempts any development of homestead lots or housing for the Department of Hawaiian Home Lands from general excise and use taxes. Effective 7/1/3000. (HD1)
Issues: ✗ Budget & TaxesOpposes Budget & TaxesExempts DHHL housing from taxes, reducing state tax revenue and weakening budget resources. Explicit tax exemption directly impacts taxation policy.90% confidence ✓ HousingSupports HousingExempts DHHL housing developments from taxes, reducing costs and advancing affordable housing development for Native Hawaiians.95% confidence
Bill status passed 3 of 5 stages cleared
Introduction
Jan 2025
Committee Review
Feb 2025
House Passage
Feb 2025
Senate Passage
Governor
Introduced Jan 21, 2025 Last action Dec 8, 2025
Maddy AI version diff · 1 comparison

What changed between versions

HB1086 → HB1086_HD1 · 3 edits
MINOR
The bill was updated from the original version to the House of Representatives' first reading (HD1) version, primarily changing the effective date of the law and correcting a typo in a referenced statute. The core policy goal remains the same: exempting development costs for Department of Hawaiian Home Lands housing projects from state taxes.
Scope change
The bill's scope regarding tax exemptions for Department of Hawaiian Home Lands projects remains unchanged, but the timeline for when these exemptions apply has been significantly altered.
TIMELINE

The effective date for the new tax exemptions was changed from January 1, 2026, to July 1, 3000, effectively delaying the implementation of the law indefinitely.

TECHNICAL

A typo in a cross-reference to another law was corrected, changing 'Hawaiian Home Commission Act' to 'Hawaiian Homes Commission Act'.

Minor formatting adjustments were made to the text of the tax exemption section to improve readability and consistency with legal standards.

Floor votes

How they voted

This bill passed the House by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
12
Key actions
3
Committee
5
Feb 14, 2025
Lower · Passed
Report adopted; referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Matayoshi, Poepoe, Ward excused (4).
lower
Feb 14, 2025
Committee
Reported from JHA (Stand. Com. Rep. No. 729), recommending referral to FIN.
lower
Feb 11, 2025
Lower · Passed
The committee on JHA recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 9 Ayes: Representative(s) Tarnas, Poepoe, Belatti, Kahaloa, Perruso, Takayama, Todd, Garcia, Shimizu; Ayes with reservations: none; 0 Noes: none; and 2 Excused: Representative(s) Cochran, Hashem.
lower
Feb 3, 2025
Committee
Reported from HSG (Stand. Com. Rep. No. 51) as amended in HD 1, recommending passage on Second Reading and referral to JHA.
lower
Jan 29, 2025
Lower · Passed
The committee on HSG recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 8 Ayes: Representative(s) Evslin, Miyake, Grandinetti, Kila, Kitagawa, La Chica, Muraoka, Pierick; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Cochran.
lower
Jan 23, 2025
Committee
Referred to HSG, JHA, FIN, referral sheet 3
lower
Jan 23, 2025
Introduced
Introduced and Pass First Reading.
lower
Jan 21, 2025
Introduced
Pending introduction.
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Nadine Nakamura
Nadine Nakamura
DDemocratic
HI
15