SB 3278 Hawaii Senate · 2026 Regular Session

RELATING TO TAX EXPENDITURE EVALUATION.

Summary

Requires tax expenditure disclosure to, and evaluation by, the Department of Business, Economic Development, and Tourism for certain income tax credits and general excise and use tax exemptions. Requires the Department of Taxation to share certain information with DBEDT upon request. (SD1)

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Feb 2026

Senate Passage

Feb 2026

House Passage

Governor

Introduced Jan 30, 2026 Last action Feb 17, 2026

Maddy AI version diff · 1 comparison

What changed between versions

SB3278 → SB3278_SD1 · 1 edit

MINOR

The bill text was converted from a standard legislative draft into a structured 'SD1' format containing metadata and a summary description. The substantive policy content regarding tax expenditure evaluation remains identical, establishing a requirement for taxpayers to disclose credit costs and for the state to publish an annual effectiveness report.

Scope change

The bill's scope and applicability remain unchanged; it applies to income tax credits and general excise/use tax exemptions for taxable years beginning after December 31, 2026.

TECHNICAL

The document structure was altered from a standard bill format to a 'SD1' template including metadata fields (author, dates, revision numbers) and a summary description, while the actual statutory text and policy provisions were preserved.

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 17, 2026

Upper · Passed

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

upper

Feb 17, 2026

Committee

Reported from EDT (Stand. Com. Rep. No. 2307) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

upper

Feb 10, 2026

Upper · Passed

The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 4 Aye(s): Senator(s) DeCoite, Wakai, Kim, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fukunaga.

upper

Feb 6, 2026

Upper · Passed

The committee(s) on EDT has scheduled a public hearing on 02-10-26 1:02PM; Conference Room 229 & Videoconference.

upper

Feb 2, 2026

Committee

Referred to EDT, WAM.

upper

Jan 30, 2026

Introduced

Introduced.

upper

1 primary · 0 co-sponsors