SB 328 Hawaii Senate · 2026 Regular Session

RELATING TO TAXATION.

SB 328 creates an income tax credit for dairy farmers who convert their operations to hog farming, covering capital infrastructure costs like building new barns or equipment. It directly affects dairy farm owners planning to switch to hog production. The credit allows eligible farmers to reduce their state income tax liability based on qualifying conversion expenses. The bill takes effect on July 1, 3000, as stated in the official abstract.

Issues: ✓ Budget & Taxes

Bill status passed both 4 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Apr 2025

Senate Passage

Mar 2025

House Passage

Apr 2025

Governor

Introduced Jan 14, 2025 Last action Mar 20, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

SB328_HD2 → SB328_SD1 · 3 edits

MINOR

The bill was converted from a House Draft (HD2) to a Senate Draft (SD1), updating authorship and internal tracking numbers. The most significant policy change is the effective date, which was shifted from the placeholder year 3000 to 2050. The report title was also simplified by removing the specific mention of 'Hog Farm Conversion' to better reflect the bill's focus on dairy farm retrofits.

Scope change

The bill's scope remains focused on creating an income tax credit for converting dairy farms, but the effective date change indicates a long-term deferral of implementation until 2050.

TIMELINE

The effective date was changed from July 1, 3000, to July 1, 2050, significantly delaying when the tax credit becomes active.

TECHNICAL

The report title was updated to remove 'Hog Farm Conversion,' focusing the description solely on the dairy farm retrofit tax credit.

Authorship and bill metadata were updated to reflect the transition from House to Senate processing.

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

Apr 10, 2025

Amended

Senate disagrees with House amendments.

upper

Apr 10, 2025

Introduced

Received from House (Hse. Com. No. 640).

upper

Apr 8, 2025

Lower · Passed

Passed Third Reading as amended in HD 2 with none voting aye with reservations; Representative(s) Amato, Iwamoto voting no (2) and Representative(s) Cochran, Marten excused (2). Transmitted to Senate.

lower

Apr 1, 2025

Lower · Passed

The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 14 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Reyes Oda; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Alcos.

lower

Mar 21, 2025

Lower · Passed

Report adopted; referred to the committee(s) on FIN with none voting aye with reservations; Representative(s) Amato voting no (1) and Representative(s) Cochran, Garrett, Kapela, Kitagawa, Ward excused (5).

lower

Mar 21, 2025

Committee

Reported from ECD (Stand. Com. Rep. No. 1442), recommending referral to FIN.

lower

Mar 19, 2025

Lower · Passed

The committee on ECD recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 7 Ayes: Representative(s) Ilagan, Hussey, Holt, Tam, Templo, Todd, Matsumoto; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.

lower

Mar 14, 2025

Committee

Reported from AGR (Stand. Com. Rep. No. 1222) as amended in HD 1, recommending passage on Second Reading and referral to ECD.

lower

Mar 12, 2025

Lower · Passed

The committee on AGR recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 5 Ayes: Representative(s) Kahaloa, Kusch, Lowen, Perruso, Quinlan; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Ward.

lower

Mar 6, 2025

Committee

Referred to AGR, ECD, FIN, referral sheet 19

lower

Mar 4, 2025

Introduced

Received from Senate (Sen. Com. No. 133) in amended form (SD 1).

lower

Mar 4, 2025

Upper · Passed

Report Adopted; Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none. Noes, 0 (none). Excused, 0 (none). Transmitted to House.

upper

Feb 18, 2025

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, Aquino, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) DeCoite.

upper

Feb 14, 2025

Upper · Passed

The committee(s) on WAM will hold a public decision making on 02-18-25 10:01AM; Conference Room 211 & Videoconference.

upper

Feb 4, 2025

Upper · Passed

Report adopted; Passed Second Reading and referred to WAM.

upper

Feb 4, 2025

Committee

Reported from AEN (Stand. Com. Rep. No. 19) with recommendation of passage on Second Reading and referral to WAM.

upper

Jan 27, 2025

Upper · Passed

The committee(s) on AEN recommend(s) that the measure be PASSED, UNAMENDED. The votes in AEN were as follows: 5 Aye(s): Senator(s) Gabbard, Richards, DeCoite, Rhoads, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

upper

Jan 24, 2025

Upper · Passed

The committee(s) on AEN has scheduled a public hearing on 01-27-25 1:00PM; Conference Room 224 & Videoconference.

upper

Jan 21, 2025

Committee

Referred to AEN, WAM.

upper

Jan 15, 2025

Introduced

Introduced and passed First Reading.

upper

Jan 14, 2025

Introduced

Pending Introduction.

upper

8 primary · 2 co-sponsors