Budget & Taxes

passed both · Hawaii · Senate Mar 30, 2026

SB 494: RELATING TO CHARTER SCHOOLS.

Requires the Auditor to conduct a financial audit of each charter school under the State Public Charter School Commission. Requires a report to the Legislature. Requires the State Public Charter School Commission to take action based on the Auditor's recommendations. Appropriates funds. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds for charter school financial audits, enhancing fiscal oversight and accountability within state budget management.90% confidence

Sub-Topics Audits & Accountability

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in committee · Hawaii · House Dec 8, 2025

HB 1129: MAKING AN EMERGENCY APPROPRIATION TO THE DEPARTMENT OF HEALTH FOR CONSTRUCTION DEFECT REMEDIATION AT THE HAWAII STATE HOSPITAL.

Emergency Appropriation of $8,160,000 in general funds to the Department of Health to fund construction defect remediation, including the payment of legal fees and cost of special deputies attorney general, of the Hale Ho`ola Building of the Hawaii State Hospital.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $8.16M emergency appropriation to repair public hospital infrastructure, directly funding a state health facility through budget appropriation.95% confidence

Sub-Topics Appropriations

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in committee · Hawaii · House Jan 26, 2026

HB 1807: RELATING TO TAXATION.

HB 1807 would impose an additional tax (surtax) on taxable income for high-earning individuals. It directly affects taxpayers with income above a specific threshold, though the exact amount isn't detailed in the abstract. The bill creates a new tax rate applied to income exceeding this threshold, adding to existing income tax obligations. The measure was introduced in January 2026 and referred to committee for further review.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes surtax on high earners, increasing tax revenue for state budget funding per tax policy focus.95% confidence

Sub-Topics Income Tax Sales Tax State Budget

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passed · Hawaii · Senate Mar 30, 2026

SB 3279: RELATING TO THE DEPARTMENT OF EDUCATION.

Establishes the Board of Education Internal Audit Office. Requires the Board of Education to establish, as a standing committee of the Board, a standing committee with a scope that includes audit-related responsibilities. Appropriates funds. Effective 7/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesProhibits expenditure of FY 2026-2027 funds for specific audit/evaluation positions, restricting budget allocation for these roles.85% confidence

Sub-Topics Appropriations Audits & Accountability State Budget

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in committee · Hawaii · House Dec 8, 2025

HB 234: RELATING TO INCOME TAX.

Amends the income tax bracket for taxpayers filing a joint return and surviving spouses to exempt those taxpayers whose taxable income is $200,000 or less. Amends the income tax bracket for unmarried individuals and married individuals who do not file a joint tax return with their spouse to exempt those taxpayers whose taxable incomes is $100,000 or less.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts lower/middle-income taxpayers from income tax, providing tax relief per indicators for support.95% confidence

Sub-Topics Business Taxes Income Tax

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passed · Hawaii · House Mar 25, 2026

HB 1736: RELATING TO ANIMAL CONTROL.

Establishes the Spay and Neuter Special Fund to reduce pet overpopulation, including the free-roaming cat population, and authorizes an income tax designation to provide revenues into the special fund. Requires cats over five months of age to be surgically sterilized unless covered by an intact cat declaration, and conditions the importation of intact cats on state and county declaration requirements, with certain exceptions. Appropriates funds. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates Spay and Neuter Special Fund via income tax check-off, directly appropriating tax revenues for animal control programs, aligning with funding essential services through fiscal mechanisms.92% confidence

Sub-Topics Income Tax

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passed · Hawaii · Senate Apr 10, 2026

SCR 9: URGING THE COUNTIES TO INITIATE A FREEZE ON PRIMARY RESIDENCE PROPERTY TAXES FOR HOMEOWNERS WHO ARE SEVENTY-FIVE YEARS OF AGE AND OLDER TO CREATE A MORE SECURE FINANCIAL ENVIRONMENT FOR THE IMPACTED POPULATION.

SCR 9 is a non-binding resolution urging Hawaii counties to freeze property taxes on the primary residences of homeowners aged 75 and older. This would directly assist elderly homeowners, who face financial strain from Hawaii's high cost of living and fixed incomes, by reducing a major recurring expense. The freeze would apply only to primary residences and end if the property is sold, transferred, or the homeowner is no longer the owner. The resolution is addressed to county officials to encourage voluntary action but does not require counties to implement the policy.

Topics ✓ Budget & TaxesSupports Budget & TaxesProposes property tax freeze for elderly homeowners, reducing tax burden on fixed-income residents and aligning with tax relief indicators for vulnerable populations.95% confidence ✓ HousingSupports HousingReduces property tax burden for elderly homeowners on primary residences, directly increasing housing affordability for vulnerable seniors.95% confidence

Sub-Topics Property Tax Homeownership Property Taxes Tags Seniors

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passed · Hawaii · Senate Dec 8, 2025

SB 893: RELATING TO THE ECONOMY.

Grants twenty-year licenses for casinos in the New Aloha Stadium Entertainment District and Hawaii Convention Center. Establishes the Hawaii Gaming Control Commission. Imposes fifteen per cent wagering tax on gross receipts. Establishes the State Gaming Fund and Compulsive Gambler Program. Appropriates funds. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 15% wagering tax and appropriates funds to State Gaming Fund, directly advancing tax revenue generation and fiscal management per Budget & Taxes topic.95% confidence

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passed · Hawaii · Senate Dec 8, 2025

SB 338: RELATING TO TAXATION.

For taxable years beginning after 12/31/2025, temporarily reinstates the Technology Infrastructure Renovation Tax Credit and expands the definition of "technology-enabled infrastructure" to include data servers. Requires the Department of Taxation to submit a report to the Legislature. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesReinstates tax credit for tech infrastructure, providing tax relief to businesses and expanding eligibility for data servers.90% confidence

Sub-Topics Tax Credits Tax Incentives

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in committee · Hawaii · House Dec 8, 2025

HB 759: RELATING TO TAX HAVEN ABUSE.

Part I: Effective 1/1/2026, 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. Part II: Establishes within DOTAX a Corporate Tax Law Task Force to annually review the State's corporate tax laws and recommend updates to close tax loopholes.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses corporate tax loopholes by requiring foreign subsidiary income reporting and applying state apportionment, directing revenue to state general fund per bill's tax haven abuse focus.95% confidence

Sub-Topics Business Taxes State Budget

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