Budget & Taxes

in committee · Hawaii · House Dec 8, 2025

HB 522: RELATING TO THE GENERAL EXCISE TAX.

HB 522 establishes a monthly tax holiday for small businesses in the state, waiving the general excise tax on the first Saturday of each month. This directly affects small businesses operating within the state, providing them with a recurring day of tax relief. The key mechanism is an automatic exemption on the first Saturday of every month, requiring no additional action from businesses. The bill creates a consistent, predictable schedule for this tax relief without altering tax rates or creating new fees.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides recurring tax relief for small businesses by waiving excise tax on first Saturdays, reducing their tax burden - directly aligns with tax relief indicators for support.95% confidence

Sub-Topics Business Taxes Sales Tax

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passed both · Hawaii · Senate Apr 17, 2026

SB 441: RELATING TO THE HAWAII SYMPHONY ORCHESTRA.

Designates the Hawaii Symphony Orchestra as the State of Hawaii Symphony Orchestra. Exempts general fund appropriations to the State of Hawaii Symphony Orchestra from the requirements of chapter 42F, Hawaii Revised Statutes. Requires annual reports to the Legislature. Appropriates funds for general operating costs of the Orchestra and for deposit into the State of Hawaii Endowment Fund. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds for Hawaii Symphony Orchestra operations and endowment, directly allocating state budget resources per bill's funding provisions.95% confidence

Sub-Topics State Budget

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in committee · Hawaii · Senate Dec 8, 2025

SB 1214: RELATING TO VACANT HOMES.

Establishes a Vacant Homes Special Fund under the Hawaii Housing Finance and Development Corporation for rental assistance programs. Establishes a general excise tax surcharge on an owner that allows a residential real property to remain vacant for 180 days or more a year. Requires persons who own residential real property, but do not live there, to obtain a general excise tax license. Requires the counties to disclose to the Department of Taxation a list of properties classified as not being occupied by an owner of that property. Requires the Department of Business, Economic Development, and Tourism to calculate average annual rental value for the basis for the surcharge amount.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes general excise tax surcharge on vacant homes to fund rental assistance program, directly increasing tax revenue for public housing services.95% confidence ✓ HousingSupports HousingEstablishes Vacant Homes Special Fund for rental assistance and imposes tax surcharge on vacant properties to increase housing availability and affordability.95% confidence

Sub-Topics Fees & Licensing Sales Tax Housing Finance Property Development Renters

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in committee · Hawaii · House Dec 8, 2025

HB 1287: RELATING TO CAPITAL IMPROVEMENT PROJECTS FOR THE BENEFIT OF THE THIRTY-FOURTH REPRESENTATIVE DISTRICT.

HB 1287 allocates state funds for infrastructure projects in the Thirty-Fourth Representative District, directly affecting residents and local entities in that area. It provides resources for capital improvements such as road repairs, public building upgrades, or community facilities within the district. The bill is currently pending in committee (referred to FIN) and has been carried over to the 2026 session, with no further action taken yet. As a funding measure, it does not create new policy but enables specific local projects through state appropriations.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates state funds for infrastructure projects (CIP) in a specific district, directly involving budget appropriation and government spending per its subjects and summary.90% confidence ✓ TransportationSupports TransportationAllocates state funds for road repairs and infrastructure projects within the district, directly funding transportation-related capital improvements as a funding measure.95% confidence

Sub-Topics State Budget Roads & Highways

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passed · Hawaii · House Mar 24, 2026

HB 2030: RELATING TO TRANSPORTATION AFFORDABILITY.

Requires the Department of Transportation to establish a clean vehicle rebate program to provide rebates for the purchase or lease of new and used zero-emission vehicles and plug-in hybrid electric vehicles. Establishes the clean vehicle special fund. Beginning 1/1/2027, establishes a transportation affordability and energy security tax. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes new transportation affordability tax and special fund to fund clean vehicle rebates, directly creating tax revenue and fiscal mechanism for program.95% confidence ✓ EnergySupports EnergyEstablishes clean vehicle rebates, special fund, and energy security tax to promote zero-emission vehicles and reduce fossil fuel dependence.90% confidence ✓ EnvironmentSupports EnvironmentRebates for zero-emission vehicles directly reduce emissions and fund clean transportation initiatives under Environment subject.95% confidence ✓ TransportationSupports TransportationBill mandates DOT to establish clean vehicle rebates and special fund, directly promoting sustainable transportation affordability through funding and tax mechanisms.95% confidence

Sub-Topics Sales Tax Electric Vehicles Recycling Electric Vehicles Transportation Funding

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in committee · Hawaii · Senate Dec 8, 2025

SB 349: RELATING TO CAPITAL GAINS.

SB 349 would tax profits from selling assets (like stocks or property) at the same income tax rate applied to regular wages and salaries. This change would directly affect individuals and businesses that earn capital gains income, such as investors or sellers of real estate. The bill's key provision aligns capital gains taxation with ordinary income tax rates, rather than using a separate lower rate. The bill is currently pending in the 2026 Regular Session after being introduced in January 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesAligns capital gains tax with ordinary income rates, closing a loophole that benefits high earners, promoting fiscal responsibility and fair taxation.90% confidence

Sub-Topics Business Taxes Income Tax State Budget

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in committee · Hawaii · House Dec 8, 2025

HB 1076: RELATING TO STATE FUNDS.

Establishes the Climate Mitigation and Resiliency Special Fund. Mandates the allocation of all earned interest from the Emergency and Budget Reserve Fund to the newly established special fund. Appropriates funds. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates allocation of interest from Emergency Reserve to Climate Mitigation Fund, directly appropriating state funds for a new program.90% confidence ✓ EnvironmentSupports EnvironmentEstablishes Climate Mitigation and Resiliency Special Fund, allocating interest from Emergency Reserve Fund to directly fund climate initiatives per bill summary.95% confidence

Sub-Topics State Budget

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passed both · Hawaii · House Apr 2, 2026

HB 784: RELATING TO HEALTH.

HB 784 appropriates funds for an additional ambulance based in Makalei on the island of Hawaii, effective July 1, 2050. This bill directly affects emergency medical services on the island by expanding ambulance capacity in the Makalei area. The measure is a straightforward funding allocation with no additional policy changes or regulatory provisions. It was recommended for passage by the Health Committee with amendments in February 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds for emergency medical services, directly increasing public service funding under budget allocation.95% confidence ✓ HealthcareSupports HealthcareAppropriates funds for additional ambulance in Makalei, directly expanding emergency medical services capacity under Department of Health. Explicit funding allocation for healthcare infrastructure.95% confidence

Sub-Topics Appropriations

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in committee · Hawaii · House Dec 8, 2025

HB 1251: RELATING TO TAXATION.

HB 1251 would create a refundable income tax credit for property owners whose real estate insurance premiums increased. It directly helps these property owners by refunding the exact amount of their higher insurance costs through their tax returns. The credit applies to properties affected by rising insurance premiums, though the bill does not specify exact property types or thresholds. This policy change aims to offset financial burdens caused by insurance cost increases without requiring new tax payments.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief via refundable credit for property owners facing higher insurance costs, offsetting financial burden without increasing taxes.95% confidence

Sub-Topics Income Tax Property Tax Tax Credits

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in committee · Hawaii · Senate Jan 28, 2026

SB 2456: RELATING TO THE TAXATION OF LIQUOR.

SB 2456 increases the state tax on liquor sales and establishes a mechanism to automatically adjust this tax rate annually based on inflation. The bill directly affects liquor retailers, distributors, and consumers, as the tax increase would raise costs for these businesses and potentially lead to higher prices for consumers. Key provisions include setting a new base tax rate and linking future adjustments to the official inflation index to maintain revenue levels over time. This bill is currently in the early stages of the legislative process (introduced and passed first reading on January 22, 2026).

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases state liquor tax revenue with automatic inflation adjustments, directly boosting budget through higher taxation.95% confidence

Sub-Topics Business Taxes Sales Tax

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