SB 2394 Hawaii Senate · 2026 Regular Session

RELATING TO TAXES.

Summary
Excludes the sale of a motor vehicle to a lessor of rental motor vehicles for use as a rental motor vehicle as a sale at wholesale. Imposes the maximum allowable excise tax on the use of tangible personal property in the State for the importation or purchase of a motor vehicle by a lessor of rental motor vehicles for use as a rental motor vehicle. Establishes a Teacher Temporary Hazard Pay Special Fund to pay a temporary hazard pay bonus to certain eligible teachers. Beginning 7/1/2026 until 7/1/2030, deposits the additional tax revenue generated by this Act into the Teacher Temporary Hazard Pay Special Fund.
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2026
Committee Review
Floor Vote
Governor
Introduced Jan 16, 2026 Last action Jan 28, 2026
Floor votes

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Full legislative history

Actions timeline

Total actions
3
Key actions
0
Committee
1
Jan 28, 2026
Committee
Referred to TRS/EDU, WAM/CPN.
upper
Jan 21, 2026
Introduced
Introduced and passed First Reading.
upper
Jan 16, 2026
Introduced
Pending Introduction.
upper
4 primary · 0 co-sponsors

Sponsors