SB 2399 Hawaii Senate · 2026 Regular Session

RELATING TO A GENERAL EXCISE TAX EXEMPTION FOR AIRCRAFT MAINTENANCE.

Summary

Provides a general excise tax exemption for the sale of material, parts, or tools used for aircraft service and maintenance or for the construction of an aircraft service and maintenance facility. Effective 7/1/3000. (HD1)

Issues: ✗ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

Senate Passage

Mar 2026

House Passage

Governor

Introduced Jan 20, 2026 Last action Mar 24, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

SB2399_SD1 → SB2399_SD2 · 2 edits

MINOR

The bill's effective date was significantly delayed from January 1, 2027, to July 1, 2050, and the bill's author was changed from Noah Holck to Lance Ching. These changes postpone the implementation of the general excise tax exemption for aircraft service materials and facilities by over two decades, while also updating the bill's administrative metadata.

Scope change

The bill's applicability remains the same regarding aircraft maintenance and construction, but the timeline for when these tax exemptions become active has been extended significantly.

TIMELINE

The effective date of the tax exemption was changed from January 1, 2027, to July 1, 2050, delaying the policy implementation by more than 23 years.

TECHNICAL

The bill's sponsor was updated from Noah Holck to Lance Ching, and associated version numbers and timestamps were adjusted.

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

Mar 24, 2026

Committee

Reported from TRN (Stand. Com. Rep. No. 1332-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

lower

Mar 19, 2026

Lower · Passed

The committee on TRN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 8 Ayes: Representative(s) Kila, Miyake, Evslin, Grandinetti, La Chica, Cochran, Muraoka, Pierick; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Kitagawa.

lower

Mar 12, 2026

Committee

Referred to TRN, FIN, referral sheet 17

lower

Mar 10, 2026

Introduced

Received from Senate (Sen. Com. No. 229) in amended form (SD 2).

lower

Mar 10, 2026

Upper · Passed

Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.

upper

Mar 3, 2026

Upper · Passed

The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 12 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Richards, Wakai; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella.

upper

Feb 27, 2026

Upper · Passed

The committee(s) on WAM will hold a public decision making on 03-03-26 10:17AM; Conference Room 211 & Videoconference.

upper

Feb 10, 2026

Upper · Passed

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

upper

Feb 10, 2026

Committee

Reported from TRS (Stand. Com. Rep. No. 2138) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

upper

Feb 3, 2026

Upper · Passed

The committee(s) on TRS recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in TRS were as follows: 3 Aye(s): Senator(s) Inouye, Elefante, Lee, C.; Aye(s) with reservations: none ; 1 No(es): Senator(s) DeCorte; and 1 Excused: Senator(s) Kanuha.

upper

Jan 28, 2026

Upper · Passed

The committee(s) on TRS has scheduled a public hearing on 02-03-26 3:00PM; Conference Room 229 & Videoconference.

upper

Jan 28, 2026

Committee

Referred to TRS, WAM.

upper

Jan 21, 2026

Introduced

Introduced and passed First Reading.

upper

Jan 20, 2026

Introduced

Pending Introduction.

upper

1 primary · 0 co-sponsors