Budget & Taxes

passed · Hawaii · Senate Feb 12, 2026

SB 2796: RELATING TO TAXATION.

Imposes the manufacturing general excise tax rate on motion picture, digital media, and film productions and repeals the provision in the definition of "qualified production costs" that applied the term to mean costs incurred that are subject to the highest general excise tax rate. Exempts from the general excise tax amounts received by a motion picture project employer from a client company equal to amounts that are disbursed by the motion picture project employer for employee wages, salaries, payroll taxes, insurance premiums, and employment benefits and payments to loan-out companies. Effective 1/1/2050. (SD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts employee wages from tax for motion picture employers, creating a tax break for industry, reducing government revenue.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExempts employee wages/salaries from tax, directly reducing tax burden on labor costs for film workers.85% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · Hawaii · Senate Dec 8, 2025

SB 159: RELATING TO SCHOOL IMPACT FEES.

SB 159 exempts specific housing developments from school impact fees, which are typically charged to new construction to fund school infrastructure. The bill directly affects qualifying housing projects (like apartment complexes or subdivisions) by removing a financial requirement they would otherwise owe to local school districts. This change modifies how school impact fees are applied, eliminating the assessment for the designated developments without altering broader fee structures. The bill is currently in the early stages of the legislative process.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts housing developments from school impact fees, reducing school district revenue and limiting government funding for infrastructure without compensatory measures.90% confidence ✗ EducationOpposes EducationBill exempts housing developments from school impact fees, reducing potential funding for school infrastructure without alternative funding sources.95% confidence ✓ HousingSupports HousingExempts qualifying housing developments from school impact fees, reducing development costs and facilitating housing construction per bill summary.92% confidence

Sub-Topics Testing & Assessment Property Taxes

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in committee · Hawaii · House Dec 8, 2025

HB 296: RELATING TO OFFICE OF LEGISLATIVE ANALYST.

Requires the office of legislative analyst to produce fiscal notes on all fiscal bills. Prohibits a committee from making a decision on a fiscal bill without a fiscal note. Mandates that fiscal notes be made available to the public. Appropriates funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires fiscal notes for all fiscal bills, enhancing transparency and accountability in budget decisions, promoting fiscal responsibility.90% confidence

Sub-Topics Audits & Accountability State Budget

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in committee · Hawaii · Senate Feb 2, 2026

SB 3178: RELATING TO DEPARTMENT OF EDUCATION EVALUATIONS.

Establishes the Board of Education Internal Audit Office to conduct program and fiscal evaluations of the Department of Education's key strategic initiatives to identify program improvements and provide other benefits. Requires the Board of Education to establish a standing committee with a scope that includes audit-related responsibilities. Appropriates moneys.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds for internal audit office to conduct fiscal evaluations, promoting accountability in DOE spending per fiscal responsibility indicators.85% confidence

Sub-Topics Appropriations Audits & Accountability State Budget

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passed · Hawaii · Senate Dec 8, 2025

SB 1418: MAKING AN EMERGENCY APPROPRIATION TO THE DEPARTMENT OF HUMAN SERVICES.

Provides an emergency appropriation for the Department of Human Services to reinvest in the ongoing development of a new eligibility system for the Supplemental Nutrition Assistance Program. Makes an emergency appropriation for fiscal year 2024-2025. Declares that the general fund expenditure ceiling for fiscal year 2024-2025 has been exceeded. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides emergency appropriation for SNAP eligibility system, increasing state expenditure to fund essential nutrition program per budget/funding indicators.95% confidence

Sub-Topics Appropriations Government Spending State Budget

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passed · Hawaii · Senate Dec 8, 2025

SB 1351: RELATING TO PUBLIC EMPLOYMENT COST ITEMS.

Appropriates funds for collective bargaining cost items for the members of bargaining unit (6) and their excluded counterparts, including the cost of salary adjustments negotiated between the State and the bargaining unit representative for fiscal biennium 2025-2027. Declares the expenditure ceiling for fiscal year 2025-2026 is exceeded. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds for public employee salary adjustments and bargaining costs, directly funding public employment expenses within budget appropriations, exceeding expenditure ceiling as a fiscal action.92% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill appropriates funds for collective bargaining cost items and salary adjustments negotiated between state and bargaining units, directly advancing worker representation and compensation.95% confidence

Sub-Topics Appropriations Government Spending State Budget Collective Bargaining

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in committee · Hawaii · Senate Dec 8, 2025

SB 1013: RELATING TO THE EARNED INCOME TAX CREDIT.

SB 1013 expands the state's Earned Income Tax Credit (EITC) by allowing qualifying low-to-moderate income taxpayers who claim a dependent under age 18 to receive an additional credit amount. This directly affects working families with children in that age group who currently qualify for the EITC but may not have received the full benefit for younger dependents. The key provision increases the credit amount for these taxpayers, providing more tax relief based on the number of qualifying children under 18. The bill is still in committee review and has not yet been enacted.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands EITC for low-income families with children, providing direct tax relief and increasing credit amounts per qualifying dependents.95% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Hawaii · House Dec 8, 2025

HB 487: RELATING TO GOVERNMENT EFFICIENCY.

Appropriate funds to the legislative reference bureau to procure artificial intelligence software and analytic services to streamline state law and regulations. Requires a report to the legislature.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds for AI tools to streamline government operations, promoting fiscal efficiency and responsible budget management through enhanced regulatory analysis.90% confidence ✓ TechnologySupports TechnologyFunds AI software for government efficiency, directly advancing technology use through appropriations as per bill's purpose.90% confidence

Sub-Topics State Budget Artificial Intelligence

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in committee · Hawaii · House Dec 8, 2025

HB 959: RELATING TO TAXATION.

Exempts the sale of groceries and nonprescription drugs from the general excise tax. Incrementally increases the general excise tax over four years, with the increased proceeds during certain fiscal years to be deposited into the general fund. Removes the state income tax on unemployment compensation benefits. Doubles the standard deduction for individuals earning less than $100,000 and joint returns earning less than $200,000. Repeals the incremental increases on standard income tax deduction amounts. Increases the minimum income threshold and exemption amount for the low-income household renters' income tax credit. Removes the tax liability for the first $100,000 of individual income earned. Establishes the Maui Recovery Special Fund to be used for recovery programs related to the 2023 Maui wildfires. Appropriates funds. Applies to taxable years beginning after 12/31/2024.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts groceries/nonprescription drugs from tax, removes income tax on unemployment, and doubles standard deductions for lower/middle income earners, providing direct tax relief.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentRemoves income tax on unemployment benefits, increasing take-home pay for workers during job loss, directly supporting unemployment benefits as a key labor/employment safety net.95% confidence

Sub-Topics Income Tax Sales Tax Tax Credits Unemployment Workers' Compensation

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passed · Hawaii · House Mar 12, 2026

HB 1851: RELATING TO TAXATION.

Establishes an apprenticeship program income tax credit for certain qualified costs incurred by a taxpayer for a qualified apprenticeship program. Sunsets 12/31/2036. Effective 7/1/3000. (HD3)

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes tax credit for apprenticeship programs, providing targeted tax relief to encourage workforce development and economic growth within state fiscal framework.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentTax credit incentivizes apprenticeship programs, advancing workforce development and employment opportunities, aligning with Labor & Employment support indicators.85% confidence

Sub-Topics Income Tax Tax Credits Apprenticeships

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