Budget & Taxes (Tax Credits)

passed · Hawaii · Senate Dec 8, 2025

SB 697: RELATING TO AN INCOME TAX CREDIT.

Establishes a nonrefundable individual income tax credit for expenses paid to retrofit a residence with wind resistive devices. Requires the Department of Taxation to prepare forms. Requires the Department of Commerce and Consumer Affairs to pre-certify claims. Appropriates funds. Applies to taxable years beginning after 12/31/2025. Sunsets 1/1/2028. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates income tax credit for wind retrofit expenses, appropriates funds, providing tax relief and fiscal support through state budget allocation.95% confidence

Sub-Topics Income Tax Tax Credits

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passed both · Hawaii · Senate Mar 20, 2026

SB 328: RELATING TO TAXATION.

SB 328 creates an income tax credit for dairy farmers who convert their operations to hog farming, covering capital infrastructure costs like building new barns or equipment. It directly affects dairy farm owners planning to switch to hog production. The credit allows eligible farmers to reduce their state income tax liability based on qualifying conversion expenses. The bill takes effect on July 1, 3000, as stated in the official abstract.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates targeted income tax credit for dairy-to-hog conversion, providing tax relief under taxation policy per explicit bill title and summary.90% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Hawaii · House Dec 8, 2025

HB 1214: RELATING TO TAXATION.

HB 1214 proposes a tax credit for landlords who rent residential properties, allowing them to reduce their state income tax liability. This credit would directly affect landlords in rental housing, potentially lowering their tax burden. The bill's abstract specifies it establishes this credit but does not detail eligibility requirements for tenants or the credit amount. Currently, the bill is pending committee review for the 2026 legislative session.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates tax credit for landlords, reducing state tax revenue; aligns with 'tax breaks primarily for wealthy' oppose indicator without targeting lower-income groups.85% confidence

Sub-Topics Business Taxes Income Tax Tax Credits

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in committee · Hawaii · House Dec 8, 2025

HB 183: RELATING TO THE EARNED INCOME TAX CREDIT.

HB 183 would expand the state's Earned Income Tax Credit (EITC) by allowing qualifying low-income working parents to claim an additional credit if they have a dependent child under 18. This directly affects families with children in that age group who currently qualify for the base EITC but may not receive the full benefit. The key provision adds a specific credit amount tied to having a dependent under 18, increasing the total refundable credit available. The bill is currently pending in committee review and has not yet been enacted into law.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands EITC for low-income parents with children under 18, increasing refundable tax credits and providing direct tax relief to qualifying families.95% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Hawaii · House Dec 8, 2025

HB 513: RELATING TO TAXATION.

Expands the existing renewable energy technologies tax credit to cover claims made after 2025 for solar energy systems integrating battery storage or existing systems that are retrofitted to include battery storage.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands renewable energy tax credit for solar+battery systems, providing tax relief and incentivizing green infrastructure investment under fiscal policy.95% confidence ✓ EnergySupports EnergyExpands tax credits for solar+battery storage, directly promoting renewable energy adoption and grid resilience per bill summary and subjects.95% confidence ✓ EnvironmentSupports EnvironmentExpands tax credits for solar+battery storage, promoting renewable energy adoption and reducing carbon emissions through infrastructure incentives.95% confidence ✓ TechnologySupports TechnologyExpands tax credits for solar battery storage systems, directly funding renewable energy technology infrastructure through financial incentives.85% confidence

Sub-Topics Tax Credits Energy Resilience Energy Storage Solar

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in committee · Hawaii · House Feb 11, 2026

HB 1843: RELATING TO TAX CREDITS.

Requires that income tax credits existing on 12/31/2026 include a sunset on 12/31/2030. Requires that income tax credits established or renewed after 12/31/2026 include a sunset 7 years after the date of enactment or renewal of the tax credit. Provides for exceptions.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires tax credit sunsets for fiscal responsibility, preventing indefinite tax expenditures without renewal.90% confidence

Sub-Topics Business Taxes State Budget Tax Credits

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in committee · Hawaii · Senate Jan 30, 2026

SB 3061: RELATING TO TAX CREDITS.

Requires that income tax credits existing on 12/31/2026 include a sunset on 12/31/2030. Requires that income tax credits established or renewed after 12/31/2026 include a sunset 7 years after the date of enactment or renewal of the tax credit. Provides for exceptions.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires sunsetting of tax credits to ensure periodic review, promoting fiscal responsibility by preventing permanent tax breaks without reassessment.85% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives

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in committee · Hawaii · House Feb 2, 2026

HB 2525: RELATING TO TAXATION.

HB 2525 establishes a refundable state income tax credit for police officers who remain employed and reside in designated housing within the state. It directly affects eligible sworn police officers by providing them with a tax credit to offset housing costs. The bill's key mechanism is a state-funded tax credit that officers can claim on their income tax returns, reducing their overall tax liability.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides refundable tax credit for police officers, reducing tax liability and funded by state budget, aligning with tax relief for public servants.90% confidence

Sub-Topics Business Taxes Income Tax Tax Credits

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in committee · Hawaii · House Feb 2, 2026

HB 2510: RELATING TO TAXATION.

HB 2510 creates an income tax credit for employers who provide paid family and medical leave to their employees. The bill directly affects businesses that offer this benefit, reducing their state income tax liability based on the leave provided. Key provisions establish a specific credit amount tied to the cost of providing paid leave, incentivizing employers to adopt such policies without mandating it. This policy change modifies tax incentives to encourage broader employer-sponsored leave coverage.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit for employers offering paid leave, reducing state tax liability to incentivize policy adoption. Directly modifies tax incentives as a fiscal tool.95% confidence ✓ HealthcareSupports HealthcareIncentivizes employer-provided medical leave, improving access to healthcare services by reducing financial barriers for employees seeking treatment.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentTax credit incentivizes employers to provide paid family/medical leave, directly expanding worker benefits without mandating it.95% confidence

Sub-Topics Business Taxes Income Tax Tax Credits Paid Leave

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in committee · Hawaii · Senate Dec 8, 2025

SB 369: RELATING TO RESILIENCY.

Establishes the Food and Beverage Supply Chain Resiliency Income Tax Credit to be administered by the Department of Business, Economic Development, and Tourism and Department of Taxation. Requires DBEDT to establish expedited permitting processes for food and beverage supply chain activities.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes tax credit for food/beverage supply chain, providing tax relief and supporting business resiliency through fiscal policy.95% confidence

Sub-Topics Income Tax Tax Credits

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