HB 2391 creates a temporary sales tax exemption for school supplies, meaning businesses selling these items would not collect the usual general excise tax during the holiday period. This directly affects consumers purchasing school supplies and the businesses selling them, as the bill requires retailers to pass any tax savings directly to shoppers. The key provision is a time-limited tax holiday where the state waives the sales tax on qualifying items, but businesses must lower prices for customers rather than keeping the savings. The policy aims to reduce costs for families buying school essentials during the holiday period. (Note: This is a policy change, not a procedural bill.)
HB 2214 creates a refundable income tax credit specifically for diaper purchases. It directly affects low-income parents or caregivers who buy diapers for children, providing financial relief for this essential expense. The credit is refundable, meaning recipients receive the full credit amount as cash even if they owe no income tax. This policy change adds a new, targeted tax benefit to the state's income tax code, replacing potential tax savings with direct cash assistance for eligible households.
Increases a taxpayer's applicable percentage of employment-related expenses that may be claimed for the household and dependent care services tax credit for five years. Repeals 6/30/2030.
SB 3337 would remove the state tax on gasoline and diesel fuel used in motor vehicles. This change would directly affect drivers and businesses that purchase these fuels, as they would no longer pay the state tax on each gallon. The bill’s key provision is eliminating the existing state tax rate applied to these fuels at the point of sale. The bill is currently in committee review, with a public hearing scheduled for February 12, 2026.
Establishes the Agricultural Development and Food Security Special Fund. Requires a portion of the Environmental Response, Energy, and Food Security Tax to be deposited into the Special Fund. Effective 7/1/2050. (SD1)
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Agriculture
HB 1417 creates a state income tax exclusion for the first $50,000 of gross income earned by farmers. This directly affects small-scale farmers whose annual farm income falls below $50,000, reducing their state tax burden on that portion of earnings. The bill excludes qualifying farm income from taxable income calculations, meaning farmers would pay no state income tax on the first $50,000 they earn from farming operations. It is scheduled to take effect on July 1, 3000.
This Senate Resolution (SR 11) urges Hawaii counties to implement a property tax freeze on primary residences for homeowners aged 75 and older. It directly affects senior homeowners in Hawaii, aiming to improve their financial stability amid the state's high cost of living (179 index) and fixed incomes failing to keep pace with inflation. The freeze would apply only to the primary residence and end if the homeowner sells, transfers the property, or no longer owns it. The resolution is non-binding and directs counties to consider this measure, not mandate it.
SB 2437 appropriates state funds for physical capital improvement projects (like roads, parks, or public buildings) specifically within the 15th senatorial district. This bill directly affects residents and local infrastructure in that district by providing funding for local capital needs. The bill is in its earliest stage (introduced January 22, 2026) and focuses solely on allocating resources without specifying particular projects or creating new policies. As a procedural funding measure, it does not change existing laws or impose new requirements.
Amends the tax credit for research activities by: allowing qualifying taxpayers to claim the credit for all qualified research expenses without regard to the amount of expenses for previous years; amending from March 31 to March 1 the deadline for qualified high technology businesses to submit to the Department of Business, Economic development, and Tourism written, certified statements identifying qualified expenditures and the tax amount of tax credits claimed in the previous taxable year; for any taxable year the annual aggregate cap is reached, requiring the credit to be divided between all qualified high technology businesses in proportion to the amount of qualified research expenses claimed; and requiring DBEDT to establish an annual application period and notify each qualified high technology business applicant of the credit amount certified. Applies to costs incurred beginning after 12/31/2025. Repeals the credit on 1/1/2029. Effective 7/1/3050. (SD2)
HB 142 allocates state funds for capital improvement projects, such as road repairs, public building upgrades, or infrastructure enhancements, within the eighth representative district. The bill directly benefits residents and local entities in that district by providing financial resources for physical improvements. Key provisions include the specific appropriation of state budget funds for projects in the eighth district, as stated in the bill's abstract. The bill was introduced in January 2025 and is currently pending in the 2026 legislative session after being carried over.
