SB 2360 Hawaii Senate · 2026 Regular Session

RELATING TO STATE ENTERPRISE ZONES.

Summary

Amends the definition of "eligible business activity" for the purposes of the Enterprise Zone Program to include certain retail sales of tangible personal property; processing of certain value-added agricultural products; research development, sale, or production of all types of medical products and medical and health care services; activities of the Hawaii Food and Product Innovation Network; the provision of certain professional services by health care professionals; aerospace research and development activities; and information technology design and production services. Authorizes the Department of Business, Economic Development, and Tourism to declare up to two census tracts on state land that contain an innovation enterprise to be designated as an enterprise zone, subject to the Governor's approval and notwithstanding certain conditions. Requires DBEDT to conduct a comprehensive review, in consultation with the Department of Taxation, of the State Enterprise Zones Program and to submit a report to the Legislature. For taxable years beginning after 12/31/2026, extends the eligibility period of the state business tax credit for qualified businesses within state enterprise zones. Beginning 1/1/2028, extends the eligibility period of the general excise tax exemption for qualified businesses within state enterprise zones. Applies to qualified businesses who join the Enterprise Zone Program on or after 7/1/2026. (CD1)

Bill status signed all 5 stages cleared

Introduction

Jan 2026

Committee Review

May 2026

Senate Passage

May 2026

House Passage

May 2026

Signed into Law

Jul 2026

Introduced Jan 15, 2026 Signed Jul 7, 2026

Maddy AI version diff · 4 comparisons

What changed between versions

SB2360_HD2 → SB2360_SD1 · 5 edits

MODERATE

This bill amends the Enterprise Zone Program to expand eligible business activities and extend tax benefits. It adds wholesale activity and value-added agriculture processing to the list of qualifying businesses, while removing a separate category for a specific food innovation network. The bill also extends the duration of tax credits and exemptions from seven to nine years for most businesses and from ten to twelve years for manufacturers.

Scope change

The bill broadens the scope of eligible businesses by including wholesale activities and specific agricultural processing, while removing the 'Hawaii food and product innovation network' as a distinct eligible activity.

ELIGIBILITY

Expanded eligible business activities to include wholesale operations by local manufacturers and the processing of value-added agricultural products within enterprise zones.

Removed the 'Hawaii food and product innovation network' as a separate eligible business activity, merging its functions into other categories.

DEFINITION

Updated the definition of 'tangible personal property' to clarify that it includes property that can be relocated, and removed the specific definition for the 'Hawaii food and product innovation network'.

TIMELINE

Extended the eligibility period for state business tax credits and general excise tax exemptions from seven to nine years for most businesses, and from ten to twelve years for manufacturers.

Changed the effective date of the Act from July 1, 3000, to July 1, 2050.

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

May 6, 2026

Lower · Passed

Passed Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) Iwamoto voting no (1) and none excused (0).

lower

May 6, 2026

Upper · Passed

Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none.

upper

May 1, 2026

Lower · Passed

Reported from Conference Committee (Conf Com. Rep. No. 227-26) as amended in (CD 1).

lower

May 1, 2026

Introduced

48 Hrs. Notice (as amended CD 1) 05-06-26.

upper

May 1, 2026

Upper · Passed

Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 227-26).

upper

May 1, 2026

Lower · Passed

The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 5 Ayes: Representative(s) Ilagan, Kusch, Hussey, Tam, Gedeon; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.

lower

May 1, 2026

Upper · Passed

The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 2 Aye(s): Senator(s) DeCoite, Hashimoto; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella.

upper

May 1, 2026

Lower · Passed

Conference Committee Meeting will reconvene on Friday, 05-01-26 at 4:31PM in Conference Room 411.

lower

May 1, 2026

Lower · Passed

Conference Committee Meeting will reconvene on Friday, 05-01-26 at 11:30AM in Conference Room 411.

lower

Apr 30, 2026

Lower · Passed

Conference Committee Meeting will reconvene on Friday 05-01-26 8:01AM in conference room 411.

lower

Apr 28, 2026

Lower · Passed

Bill scheduled for Conference Committee Meeting on Thursday, 04-30-26 8:30AM in conference room 411.

lower

Apr 10, 2026

Amended

Senate disagrees with House amendments.

upper

Apr 10, 2026

Introduced

Received from House (Hse. Com. No. 507).

upper

Apr 9, 2026

Lower · Passed

Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran excused (1). Transmitted to Senate.

lower

Apr 7, 2026

Lower · Passed

The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 15 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Morikawa.

lower

Mar 30, 2026

Lower · Passed

Report adopted; referred to the committee(s) on FIN as amended in HD 2 with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Lowen, Perruso, Quinlan excused (4).

lower

Mar 30, 2026

Committee

Reported from AGR (Stand. Com. Rep. No. 1492-26) as amended in HD 2, recommending referral to FIN.

lower

Mar 25, 2026

Lower · Passed

The committee on AGR recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 4 Ayes: Representative(s) Chun, Kusch, Kahaloa, Lowen; Ayes with reservations: none; Noes: none; and 3 Excused: Representative(s) Perruso, Quinlan, Matsumoto.

lower

Mar 20, 2026

Committee

Reported from ECD (Stand. Com. Rep. No. 1273-26) as amended in HD 1, recommending passage on Second Reading and referral to AGR.

lower

Mar 18, 2026

Lower · Passed

The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Ilagan, Hussey, Tam, Templo, Yamashita, Gedeon; Ayes with reservations: none; Noes: none; and Excused: none.

lower

Mar 10, 2026

Committee

Referred to ECD, AGR, FIN, referral sheet 16

lower

Mar 6, 2026

Introduced

Received from Senate (Sen. Com. No. 52) in amended form (SD 1).

lower

Mar 6, 2026

Upper · Passed

Report Adopted; Passed Third Reading. Ayes, 24; Aye(s) with reservations: none. Noes, 0 (none). Excused, 1 (Senator(s) Ihara). Transmitted to House.

upper

Mar 2, 2026

Upper · Passed

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

upper

Feb 27, 2026

Upper · Passed

The committee on WAM has rescheduled its decision making to 03-02-26 10:02AM; CR 211 & Videoconference.

upper

Feb 23, 2026

Upper · Passed

The committee(s) on WAM will hold a public decision making on 03-02-26 10:31AM; Conference Room 211 & Videoconference.

upper

Feb 12, 2026

Upper · Passed

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

upper

Feb 12, 2026

Committee

Reported from EDT (Stand. Com. Rep. No. 2208) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

upper

Feb 5, 2026

Upper · Passed

The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 3 Aye(s): Senator(s) DeCoite, Fukunaga, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Wakai, Kim.

upper

Feb 2, 2026

Upper · Passed

The committee(s) on EDT has scheduled a public hearing on 02-05-26 1:00PM; Conference Room 229 & Videoconference.

upper

Jan 26, 2026

Committee

Referred to EDT, WAM.

upper

Jan 21, 2026

Introduced

Introduced and passed First Reading.

upper

Jan 15, 2026

Introduced

Pending Introduction.

upper

9 primary · 2 co-sponsors