Budget & Taxes

passed · Hawaii · House Mar 12, 2026

HB 1850: RELATING TO CAPITAL GAINS TAX.

Taxes capital gains tax for individuals, estates, and trusts as ordinary income, except for capital gains that are eligible for a county homeowner's exemption. Repeals the alternative capital gains tax for corporations. Applies to taxable years beginning after 12/31/2026. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases capital gains tax rates for high earners (individuals, estates, trusts, corporations), aligning with fiscal responsibility and closing tax loopholes for wealthy entities.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · Hawaii · House Mar 12, 2026

HB 2306: RELATING TO INCOME TAX.

Repeals future adjustments to income tax brackets. For taxable years beginning after 12/31/2026, increases the income tax rates for the three highest income tax brackets by one percentage point each. Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit. Establishes certain disallowance periods following a final decision that a claim for the credit was due to fraud and that the claim was disallowed. Extends the sunset for amendments made by Act 163, SLH 2023, to the Household and Dependent Care Services Tax Credit, Earned Income Tax Credit, and Food/Excise Tax Credit. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands child and dependent care tax credit percentage, providing tax relief for families. Repeals future bracket adjustments but primary action supports tax relief.85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · Hawaii · House Mar 12, 2026

HB 2148: RELATING TO THE ESTATE AND GENERATION-SKIPPING TRANSFER TAX.

Establishes an unrealized gains surcharge on certain property transfers subject to the estate and generation-skipping transfer tax. Except for certain types of properties within estates, lowers the applicable exclusion amount allowed. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes unrealized gains surcharge and lowers exclusion on estate taxes, increasing revenue from high-value transfers per bill's explicit tax modifications.92% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · Hawaii · House Mar 12, 2026

HB 2195: RELATING TO TRANSPORTATION.

Requires the Department of Transportation to assess a per passenger head infrastructure fee against cruise ships docking in the State's commercial harbors. Establishes the Cruise Ship Special Fund. Repeals existing law imposing the Transient Accommodations Tax on cruise ships, effective retroactive to 1/1/2026. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates Cruise Ship Special Fund via new passenger head fee, replaces TAT repeal with dedicated revenue stream. Explicitly establishes tax mechanism for budget allocation.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · Hawaii · House Mar 10, 2026

HB 1779: RELATING TO SCHOOL MEALS.

Expands free school meal coverage, beginning with the 2029-2030 school year, to all public school students, including public charter school students, regardless of whether the student participates in a federal school meals program. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands state-funded school meals coverage, increasing public education spending without tax changes.85% confidence ✓ EducationSupports EducationExpands free school meal access to all DOE students regardless of federal program participation, increasing educational access and support for school nutrition programs.90% confidence ✓ HealthcareSupports HealthcareExpands free school meals, a public health nutrition program, improving student access to healthy meals under public health initiatives.85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · Hawaii · House Feb 20, 2026

HB 1937: RELATING TO TAXES.

Excludes the sale of a motor vehicle to a lessor of rental motor vehicles for use as a rental motor vehicle as a sale at wholesale. Imposes the maximum allowable excise tax on the use of tangible personal property in the State for the importation or purchase of a motor vehicle by a lessor of rental motor vehicles for use as a rental motor vehicle. Establishes a Teacher Temporary Hazard Pay Special Fund to pay a temporary hazard pay bonus to certain eligible teachers. Beginning 7/1/2026 until 7/1/2030, deposits the additional tax revenue generated by this Act into the Teacher Temporary Hazard Pay Special Fund. Effective 7/1/3000. Sunsets 7/1/2030. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes max excise tax on rental vehicle purchases (securing revenue) and creates Teacher Hazard Pay Fund (funding public education).90% confidence ✓ EducationSupports EducationEstablishes Teacher Temporary Hazard Pay Special Fund for teacher bonuses, directly supporting educator compensation and retention.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · Hawaii · House Feb 20, 2026

HB 2586: RELATING TO TAXATION.

Applies the retail or higher general excise tax or use tax rate to purchases or imports of new motor vehicles by rental car companies and requires the revenue to be deposited into the Hawaiian Home Lands Special Fund. Establishes the Hawaiian Home Lands Special Fund. Appropriates funds for a position in the Department of Taxation. Appropriates funds out of the Hawaiian Home Lands Special Fund. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesApplies higher tax rate to rental car companies and appropriates funds for Taxation Dept and DHHL, supporting fiscal management and essential programs.95% confidence ✓ HousingSupports HousingAppropriates funds to DHHL to address housing beneficiary waiting list, directly funding a housing program for Native Hawaiians.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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in committee · Hawaii · House Feb 12, 2026

HB 2570: RELATING TO SPORTS WAGERING.

Allows for the regulation of sports wagering by the Department of Business, Economic Development, and Tourism. Establishes licensing requirements for sports wagering operators and sports wagering suppliers. Establishes a general excise tax to be levied on sports wagering operator licenses. Establishes the Problem Gambling Prevention and Treatment Special Fund to be administered and expended by the Department of Health. Specifies that legal sports wagering and fantasy sports contests shall not be considered contests of chance or gambling. Authorizes the Department of Business, Economic Development, and Tourism to perform criminal history record checks on applicants and licensees relating to sports wagering. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes general excise tax on sports wagering operators to fund Problem Gambling Prevention Special Fund, creating new tax revenue for public health program.95% confidence ✓ HealthcareSupports HealthcareCreates Problem Gambling Prevention and Treatment Special Fund under DOH, directly funding mental health services related to gambling.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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in committee · Hawaii · House Dec 8, 2025

HB 1060: RELATING TO EMERGENCY PREPAREDNESS.

Establishes the Community Readiness Centers Program to be implemented and administered by the Hawaii Emergency Management Agency. Establishes the Community Readiness Centers Special Fund to fund the Community Readiness Centers Program. Renames the Environmental Response, Energy, and Food Security Tax to the Environmental Response, Energy, Food Security, and Resilience Tax and directs a portion of the tax into the Community Readiness Centers Special Fund. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects tax revenue to fund Community Readiness Centers Program, advancing fiscal management of public spending through dedicated funding allocation.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · Hawaii · House Dec 8, 2025

HB 1086: RELATING TO HOUSING.

Exempts any development of homestead lots or housing for the Department of Hawaiian Home Lands from general excise and use taxes. Effective 7/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts DHHL housing from taxes, reducing state tax revenue and weakening budget resources. Explicit tax exemption directly impacts taxation policy.90% confidence ✓ HousingSupports HousingExempts DHHL housing developments from taxes, reducing costs and advancing affordable housing development for Native Hawaiians.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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