HB 504 Hawaii House · 2026 Regular Session

RELATING TO ENVIRONMENTAL STEWARDSHIP.

Summary

Amends the transient accommodations tax rate beginning on 1/1/2027. Beginning 1/1/2027, requires collection of a monthly tax of $20 per passenger per port entry or any commercial passenger vessel at any port facility under the jurisdiction of the department of taxation. Establishes a Transient Accommodation Tax Enforcement Working Group. Requires the transfer of all agricultural leases under the jurisdiction of the Department of Land and Natural Resources to the Department of Agriculture. Appropriates funds to the Department of Land and Natural Resources for certain environmental stewardship projects. Appropriates funds to the Hawaii Tourism Authority for its operating budget request. Requires reports to the Legislature. Effective 7/1/3000. (SD2)

Issues: ✓ Budget & Taxes

Bill status passed both 4 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Apr 2026

House Passage

Mar 2025

Senate Passage

Apr 2025

Governor

Introduced Jan 17, 2025 Last action Apr 17, 2026

Maddy AI version diff · 4 comparisons

What changed between versions

HB504_SD1 → HB504_SD2 · 5 edits

MODERATE

This bill was revised to update authorship and metadata, correct formatting errors in the text, and significantly expand the scope of funding and enforcement. The most important change is the addition of a new section that appropriates money to the Hawaii Tourism Authority, requiring them to commit to purchasing a growing percentage of local products by 2030 and 2050. The bill also clarifies the purpose of the tax enforcement working group and adjusts the effective date section number.

Scope change

The bill's scope expanded to include new funding mandates for the Hawaii Tourism Authority regarding local product procurement and clarified the application of the tax to commercial passenger vessels.

FISCAL

Added a new section appropriating funds to the Hawaii Tourism Authority for its operating budget, contingent on the authority entering an agreement to purchase local products.

REQUIREMENT

Established specific thresholds requiring the visitor industry to purchase a minimum of 30% local products by 2030 and 50% by 2050.

ENFORCEMENT

Clarified the mandate for the Transient Accommodations Tax Enforcement Working Group to include recommendations on collecting taxes from all transient accommodations.

DEFINITION

Added explicit text clarifying that the transient accommodations tax applies to commercial passenger vessels.

TECHNICAL

Corrected formatting errors, updated author names, and adjusted section numbering for the effective date provision.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 17, 2026

Committee

Re-Referred to EDT/WLA, WAM.

upper

Apr 10, 2025

Amended

House disagrees with Senate amendment (s).

lower

Apr 8, 2025

Introduced

Returned from Senate (Sen. Com. No. 648) in amended form (SD 2).

lower

Apr 8, 2025

Upper · Passed

Report Adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: Senator(s) Fevella, Inouye, Kim, McKelvey. Noes, 0 (none). Excused, 0 (none). Transmitted to House.

upper

Apr 3, 2025

Upper · Passed

The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Elefante, Hashimoto, Kanuha, Kidani, Lee, C., Wakai; Aye(s) with reservations: Senator(s) Inouye, Kim, Fevella ; 0 No(es): none; and 0 Excused: none.

upper

Apr 1, 2025

Upper · Passed

The committee(s) on WAM will hold a public decision making on 04-03-25 10:01AM; Conference Room 211 & Videoconference.

upper

Mar 21, 2025

Upper · Passed

Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

upper

Mar 21, 2025

Committee

Reported from EDT/WTL (Stand. Com. Rep. No. 1331) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

upper

Mar 18, 2025

Upper · Passed

The committee(s) on WTL recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WTL were as follows: 3 Aye(s): Senator(s) Inouye, Elefante; Aye(s) with reservations: Senator(s) McKelvey ; 1 No(es): Senator(s) DeCorte; and 1 Excused: Senator(s) Chang.

upper

Mar 18, 2025

Upper · Passed

The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 5 Aye(s): Senator(s) DeCoite, Fukunaga, Kim, Awa; Aye(s) with reservations: Senator(s) Wakai ; 0 No(es): none; and 0 Excused: none.

upper

Mar 14, 2025

Upper · Passed

The committee(s) on EDT/WTL has scheduled a public hearing on 03-18-25 1:00PM; Conference Room 229 & Videoconference.

upper

Mar 6, 2025

Committee

Referred to EDT/WTL, WAM.

upper

Mar 6, 2025

Introduced

Received from House (Hse. Com. No. 247).

upper

Mar 4, 2025

Lower · Passed

Passed Third Reading as amended in HD 2 with none voting aye with reservations; Representative(s) Alcos, Garcia, Kong, Matsumoto, Muraoka, Reyes Oda, Shimizu voting no (7) and Representative(s) Pierick, Ward excused (2). Transmitted to Senate.

lower

Feb 26, 2025

Lower · Passed

The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 14 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo; Ayes with reservations: Representative(s) Reyes Oda; 1 Noes: Representative(s) Alcos; and 1 Excused: Representative(s) Ward.

lower

Feb 14, 2025

Committee

Reported from TOU/WAL (Stand. Com. Rep. No. 669) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

lower

Feb 13, 2025

Lower · Passed

The committee on WAL recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 8 Ayes: Representative(s) Hashem, Lamosao, Ichiyama, Iwamoto, Morikawa, Poepoe, Souza; Ayes with reservations: Representative(s) Shimizu; Noes: none; and 2 Excused: Representative(s) Belatti, Woodson.

lower

Feb 13, 2025

Lower · Passed

The committee on TOU recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 4 Ayes: Representative(s) Tam, Templo, Ilagan, Todd; Ayes with reservations: none; Noes: none; and 3 Excused: Representative(s) Holt, Hussey, Matsumoto.

lower

Jan 21, 2025

Committee

Referred to TOU/WAL, FIN, referral sheet 2

lower

Jan 21, 2025

Introduced

Introduced and Pass First Reading.

lower

Jan 17, 2025

Introduced

Pending introduction.

lower

1 primary · 0 co-sponsors