Budget & Taxes

passed · Hawaii · Senate Feb 20, 2026

SB 2887: RELATING TO AGRICULTURE.

For taxable years beginning after 1/1/2027, establishes a nonrefundable income tax credit for certain agricultural investment costs incurred for agricultural activities conducted on Hawaiian home lands. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit eligibility for agricultural costs including Hawaiian home lands and orchard planting, providing tax relief to qualifying entities under Budget & Taxes framework.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Feb 20, 2026

SB 2741: RELATING TO THE GENERAL EXCISE TAX.

SB 2741 would gradually remove the state's general excise tax from locally produced food items, such as farm-fresh produce and meals prepared by local restaurants. The bill phases in this tax exemption over time, starting with certain food categories and expanding to others in subsequent years. This change directly affects local food producers (like farms and small eateries) and consumers purchasing these items, reducing their tax burden. The bill is currently in early stages (introduced January 23, 2026) and has not yet been voted on by the legislature.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill removes tax on local food, reducing state revenue and weakening tax base without offsetting measures.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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passed · Hawaii · Senate Feb 20, 2026

SB 2738: RELATING TO TAX HAVEN ABUSE.

Effective 1/1/2028, requires corporations to include in their income the income of all foreign subsidiaries to the State; applies the State's apportionment formula to determine the share of reported profits subject to the appropriate tax, which shall be deposited into the state general fund; and requires corporations to report all profits, losses, revenues, and inter-company transactions made and all taxes paid in other states. Establishes penalties for violations. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill closes tax loopholes by requiring corporations to report foreign subsidiary income and pay state taxes on it, increasing revenue for the general fund. This strengthens tax collection and fiscal management.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Feb 20, 2026

SB 2905: RELATING TO ENERGY.

Increases the Environmental Response, Energy, and Food Security Tax and the amount collected from the tax that is deposited into the Electric Vehicle Charging System Subaccount. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax revenue specifically for funding an electric vehicle charging system subaccount, directly advancing fiscal allocation for infrastructure.90% confidence ✓ EnergySupports EnergyBill increases tax revenue specifically for electric vehicle charging infrastructure, directly funding clean energy infrastructure development.92% confidence ✓ EnvironmentSupports EnvironmentIncreases tax to fund EV charging infrastructure, promoting clean energy adoption and reducing emissions through dedicated subaccount funding.90% confidence ✓ TransportationSupports TransportationFunds electric vehicle charging infrastructure via dedicated tax revenue, directly advancing sustainable transportation infrastructure as a core component of transportation policy.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Feb 19, 2026

SB 2451: RELATING TO TAXATION.

SB 2451 eliminates the home mortgage interest deduction for second homes under Hawaii's income tax law. This change directly affects Hawaii taxpayers who own second homes and currently claim this tax break on their mortgage interest. The bill removes this specific deduction from the state tax code, meaning owners of secondary properties will no longer receive a tax benefit for mortgage interest paid on those homes. It also requires the state to submit regular reports to the Legislature about the bill's implementation and effects.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates home mortgage interest deduction for second homes, closing a tax loophole and increasing state revenue, aligning with fiscal responsibility.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Feb 19, 2026

SB 3176: RELATING TO HOUSING.

SB 3176 appropriates state funds to the Hawaii Public Housing Authority (HPHA) specifically for rehabilitating, remodeling, renovating, and repairing existing public housing units. The bill directly affects HPHA and the residents living in these publicly managed housing properties by enabling physical upgrades to their homes. Key provisions include allocating money for structural repairs, modernizing facilities, and improving living conditions within the current public housing stock, without creating new housing units or changing eligibility rules. This is a funding measure focused on maintaining and enhancing existing affordable housing infrastructure.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates state funds for public housing rehabilitation, directly funding essential housing services through budget allocation.95% confidence ✓ HousingSupports HousingBill allocates state funds to HPHA for rehabilitating public housing units, directly improving affordable housing conditions and funding existing public housing programs.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Feb 19, 2026

SB 2676: RELATING TO HOUSING.

Authorizes the Hawaii Housing Finance and Development Corporation to approve and certify general excise tax exemptions, including for non-contracting costs, for certain housing development projects developed under county housing incentive programs. Makes conforming amendments. Sunsets 7/1/2031. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes general excise tax exemptions for housing projects, providing direct tax relief to developers under county housing incentive programs.90% confidence ✓ HousingSupports HousingAuthorizes tax exemptions for housing development projects under county incentive programs, directly advancing affordable housing development through financial incentives.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Feb 19, 2026

SB 2675: RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.

Clarifies that a partner or member of a partnership or limited liability company that has been allocated a low-income housing tax credit issued after July 1, 2026, may either further allocate the credit or transfer, sell, or assign all or a portion of the credit to any taxpayer. Extends the sunset date of Act 129, SLH 2016, relating to the low-income housing tax credit, until 12/31/2032. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends low-income housing tax credit program, providing tax relief for affordable housing development and maintaining funding for essential housing services.92% confidence ✓ HousingSupports HousingExtends LIHTC program and allows tax credit transfers, directly incentivizing affordable housing development through federal tax credit mechanisms.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Feb 19, 2026

SB 2553: RELATING TO THE HOUSING LOAN AND MORTGAGE PROGRAM.

SB 2553 increases the maximum amount of state-funded bonds available for the Hula Mae Multifamily Revenue Program. This change would allow the program to continue financing affordable rental housing projects across the state by raising its funding limit. The bill directly affects affordable housing developers and renters who rely on these state-supported housing options. The program uses revenue bonds to fund new or existing apartment buildings offering below-market rent, and this bill would expand its capacity without creating new requirements. The bill is currently pending review by the Housing Committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases funding limit for affordable housing program via state bonds, advancing public service funding without tax changes.95% confidence ✓ HousingSupports HousingIncreases funding limit for affordable housing program, enabling continued financing of below-market rent projects.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Hawaii · Senate Feb 17, 2026

SB 2251: MAKING AN APPROPRIATION FOR THE VICTIM WITNESS ASSISTANCE PROGRAM.

Requires the Department of the Prosecuting Attorney of the City and County of Honolulu to submit a report to the Legislature. Appropriates grant-in-aid moneys to the Department of the Prosecuting Attorney of the City and County of Honolulu for the Victim Witness Assistance Program. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates funds for essential Victim Witness Assistance Program, directly advancing public service funding under budget allocation.95% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds Victim Witness Assistance Program, directly supporting victims' participation in criminal justice process per VOCA guidelines and victim services indicators.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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