SB 250 Hawaii Senate · 2026 Regular Session

RELATING TO TAXATION.

Summary

Creates an income tax credit for qualified transportation costs incurred by certain taxpayers who ship agricultural products and inputs between counties. Applies to taxable years beginning after 12/31/2025. Effective 7/1/2050. (SD1)

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Feb 2025

Senate Passage

Feb 2025

House Passage

Governor

Introduced Jan 13, 2025 Last action Dec 8, 2025

Maddy AI version diff · 1 comparison

What changed between versions

SB250 → SB250_SD1 · 4 edits

MODERATE

This bill was converted from a House bill to a Senate Democratic committee version, updating the bill number and metadata. The most significant policy change is the effective date, which was moved from the original 2026 timeline to July 1, 2050, delaying the implementation of the tax credit for agricultural transportation costs. The bill also added a new requirement prohibiting the combination of this specific tax credit with other credits for the same transportation costs.

Scope change

The bill's applicability remains the same (taxable years after Dec 31, 2025), but the effective date for the law itself was drastically delayed to 2050.

TIMELINE

The effective date was changed from immediate or near-term to July 1, 2050, postponing the start of the tax credit program by nearly three decades.

REQUIREMENT

A new provision was added stating that no other tax credit or deduction can be claimed for qualified transportation costs in the same year.

TECHNICAL

The bill title was updated from 'SB' to 'SD' (Senate Democratic) and the sponsor name was changed from Jane Lee to Ainoa Naniole.

Minor formatting adjustments were made to the definition of 'food hub' to improve readability.

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

Feb 5, 2025

Upper · Passed

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

upper

Feb 5, 2025

Committee

Reported from AEN (Stand. Com. Rep. No. 50) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

upper

Jan 24, 2025

Upper · Passed

The committee(s) on AEN recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in AEN were as follows: 4 Aye(s): Senator(s) Gabbard, Richards, Rhoads, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) DeCoite.

upper

Jan 21, 2025

Upper · Passed

The committee(s) on AEN has scheduled a public hearing on 01-24-25 1:00PM; Conference Room 224 & Videoconference.

upper

Jan 17, 2025

Committee

Referred to AEN, WAM.

upper

Jan 15, 2025

Introduced

Introduced and passed First Reading.

upper

Jan 13, 2025

Introduced

Pending Introduction.

upper

2 primary · 0 co-sponsors