SB 338 Hawaii Senate · 2026 Regular Session

RELATING TO TAXATION.

Summary

For taxable years beginning after 12/31/2025, temporarily reinstates the Technology Infrastructure Renovation Tax Credit and expands the definition of "technology-enabled infrastructure" to include data servers. Requires the Department of Taxation to submit a report to the Legislature. Effective 7/1/3000. (HD1)

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Mar 2025

Senate Passage

Mar 2025

House Passage

Governor

Introduced Jan 14, 2025 Last action Dec 8, 2025

Maddy AI version diff · 3 comparisons

What changed between versions

SB338_SD1 → SB338_SD2 · 3 edits

MINOR

This bill version updates the legislative metadata, including the sponsor's name and version numbers. It expands the list of tax credit amendments to include subsection (j), which prevents taxpayers from claiming other credits in the same chapter for the same period. The text of the existing definitions and eligibility criteria remains largely unchanged, though minor formatting adjustments were made to the descriptions.

Scope change

The bill now explicitly amends subsection (j) in addition to subsections (h) and (i), introducing a new restriction on claiming multiple credits simultaneously.

ELIGIBILITY

Added subsection (j) to prohibit taxpayers from claiming any other credit under the same chapter for taxable years beginning before January 1, 2026, if they claim the technology infrastructure renovation tax credit.

REQUIREMENT

Updated the list of amended subsections from (h) and (i) to include (j) as well.

TECHNICAL

Corrected the bill sponsor's name from Finnley Brakke to Lance Ching and updated version tracking numbers.

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 21, 2025

Committee

Reported from ECD (Stand. Com. Rep. No. 1444) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

lower

Mar 19, 2025

Lower · Passed

The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. 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 6, 2025

Committee

Referred to ECD, FIN, referral sheet 19

lower

Mar 4, 2025

Introduced

Received from Senate (Sen. Com. No. 137) in amended form (SD 2).

lower

Mar 4, 2025

Upper · Passed

Report Adopted; Passed Third Reading, as amended (SD 2). Ayes, 23; Aye(s) with reservations: Senator(s) McKelvey. Noes, 1 (Senator(s) Awa). Excused, 1 (Senator(s) Chang). Transmitted to House.

upper

Feb 26, 2025

Upper · Passed

The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

upper

Feb 24, 2025

Upper · Passed

The committee(s) on WAM will hold a public decision making on 02-26-25 10:04AM; Conference Room 211 & Videoconference.

upper

Feb 12, 2025

Upper · Passed

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

upper

Feb 12, 2025

Committee

Reported from LBT (Stand. Com. Rep. No. 357) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

upper

Feb 7, 2025

Upper · Passed

The committee(s) on LBT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in LBT were as follows: 3 Aye(s): Senator(s) Aquino, Lee, C., Moriwaki; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Ihara, Fevella.

upper

Feb 4, 2025

Upper · Passed

The committee(s) on LBT has scheduled a public hearing on 02-07-25 3:00PM; Conference Room 224 & Videoconference.

upper

Jan 21, 2025

Committee

Referred to LBT, WAM.

upper

Jan 15, 2025

Introduced

Introduced and passed First Reading.

upper

Jan 14, 2025

Introduced

Pending Introduction.

upper

3 primary · 1 co-sponsor