Budget & Taxes

passed both · Hawaii · Senate Apr 2, 2026

SB 1465: RELATING TO PASS-THROUGH ENTITY TAXATION.

For taxable years beginning after 12/31/2024, requires all qualified members claiming a credit for pass-through entity taxation to adjust their income to include the qualified member's share of taxes paid by an electing pass-through entity. Effective July 1, 3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole for pass-through entities by requiring income adjustment to include entity taxes paid, promoting fiscal responsibility.85% confidence

Sub-Topics Business Taxes

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in committee · Hawaii · House Dec 8, 2025

HB 955: RELATING TO THE GENERAL EXCISE TAX.

Exempts from the general excise tax amounts received by a nurse entrepreneur for health care-related goods and services purchased under Medicaid, Medicare, or TRICARE.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts healthcare providers from general excise tax, reducing state tax revenue and weakening tax collection.95% confidence ✓ HealthcareSupports HealthcareExempts nurse entrepreneurs from tax on Medicaid/Medicare/TRICARE payments, reducing costs for healthcare providers serving public programs.85% confidence ✓ VeteransSupports VeteransTRICARE is the military/veterans healthcare program; exempting tax on TRICARE-related services supports veterans' healthcare access.85% confidence

Sub-Topics Sales Tax Healthcare Workforce Medicaid Medicare

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passed · Hawaii · Senate Dec 8, 2025

SB 1354: RELATING TO PUBLIC EMPLOYMENT COST ITEMS.

Appropriates funds for collective bargaining cost items for the members of bargaining unit (9) 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 & TaxesFunds public employee salary adjustments via appropriations, directly supporting budget allocation for public employment costs while exceeding expenditure ceiling.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentFunds collective bargaining cost items and negotiated salary adjustments for public employees, directly supporting labor negotiation rights and financial stability.95% confidence

Sub-Topics Government Spending State Budget Collective Bargaining

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in committee · Hawaii · House Dec 8, 2025

HB 1473: RELATING TO HOUSING.

Requires certain landlords to provide a specified notice to a tenant regarding the tenant's potential right to purchase the property, under certain conditions. Allows tenants, families, local governments, affordable housing nonprofits, and community land trusts forty-five days to match or beat the best bona fide offer to buy an eligible affordable housing property. Establishes conveyance tax rates for the sale of eligible affordable housing properties.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes conveyance tax rates for affordable housing sales, directly addressing tax policy to facilitate tenant purchases and support affordable housing programs.85% confidence ✓ HousingSupports HousingBill mandates tenant notice and 45-day right to match purchase offers for affordable housing, strengthening tenant rights and preserving affordable housing stock.95% confidence

Sub-Topics Affordable Housing Housing Finance Tenant Rights

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in committee · Hawaii · House Dec 8, 2025

HB 704: RELATING TO FOOD SECURITY.

Establishes the Hawaii Food Security Special Fund to restore Supplemental Nutrition Assistance Program benefit levels to those provided in federal fiscal year 2023. Requires reports to the Legislature. Appropriates funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds to restore SNAP benefits, directly funding an essential public service program as required by the bill.95% confidence

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in committee · Hawaii · Senate Jan 21, 2026

SB 1458: RELATING TO ENVIRONMENTAL STEWARDSHIP FEES.

Establishes within the Department of Land and Natural Resources the environmental stewardship fee program to collect a fee from visitors through an environmental stewardship license and allocate the revenue to protect, restore, and manage natural and cultural resources through grants to nonprofit organizations. Establishes the environmental stewardship fee special fund. Establishes the Environmental Stewardship Commission to make recommendations to the Board of Land and Natural Resources regarding the use of revenues in the special fund. Requires the Department of Land and Natural Resources to conduct rulemaking. Requires a report to the legislature, including an environmental stewardship fee strategic plan. Creates civil or administrative penalties to be imposed after July 1, 2030. Appropriates funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new environmental stewardship fee (tax) to fund conservation programs via special fund, directly allocating revenue for resource protection under budget management.95% confidence ✓ EnvironmentSupports EnvironmentBill establishes fee program funding grants for environmental protection, restoration, and resource management per summary.95% confidence

Sub-Topics Fees & Licensing

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passed both · Hawaii · House Mar 30, 2026

HB 1896: RELATING TO COMMUNITY SCHOOLS.

HB 1896 appropriates state funds to the Department of Education to support community schools. It directly affects community schools by providing dedicated funding for their operations and programs. The bill’s key mechanism is a financial appropriation, directing specific resources to the Department of Education for this purpose, without altering existing school policies or creating new requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates state funds to Department of Education for community schools, directly increasing public education funding without altering tax policies.95% confidence ✓ EducationSupports EducationAppropriates state funds to Department of Education for community school operations and programs, directly increasing financial support for K-12 community schools.95% confidence

Sub-Topics Appropriations School Funding

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passed both · Hawaii · Senate May 1, 2026

SB 3028: RELATING TO PROPERTY CONVEYANCE.

Restructures the conveyance tax to a marginal rate system for the sale of properties with residential use, adjusts the tax for multifamily properties to reflect value on a per-unit basis, and applies a cost-of-living adjustment to conveyance tax rates. Establishes the Transit-Oriented Development Infrastructure Subaccount within the Dwelling Unit Revolving Fund. Allocates a portion of conveyance tax collections to the Transit-Oriented Development Infrastructure Subaccount and Hawaiian Home Lands Infrastructure and Housing Special Fund. Establishes and appropriates funds out of the Hawaiian Home Lands Infrastructure and Housing Special Fund. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesRestructures conveyance tax and allocates collections to Land Conservation, Rental Housing, and infrastructure funds, directly funding public programs.95% confidence ✓ EnvironmentSupports EnvironmentAllocates conveyance tax to Land Conservation Fund and Special Land Fund for trails/access, directly funding environmental conservation efforts.90% confidence ✓ HousingSupports HousingAdds Dwelling Unit Revolving Fund for transit-oriented development infrastructure and adjusts tax allocations to Rental Housing Revolving Fund, directly funding housing programs.95% confidence ✓ TransportationSupports TransportationFunds transit-oriented development infrastructure and trail access programs via Special Land Fund and Dwelling Unit Revolving Fund, directly advancing transportation infrastructure funding.90% confidence

Sub-Topics Income Tax Conservation Property Development Property Taxes Transportation Funding

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passed both · Hawaii · Senate Apr 2, 2026

SB 944: RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.

Clarifies that a partner or member that is a partnership or limited liability company that has been allocated a low-income housing tax credit may either further allocate the credit or transfer, sell, or assign all or a portion of the credit to any taxpayer. Extends the sunset date of Act 129, SLH 2016, relating to the low-income housing tax credit, until 12/31/2032. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends low-income housing tax credit program, enabling continued tax incentives for affordable housing development and funding through tax credits.90% confidence ✓ HousingSupports HousingExtends LIHTC program until 2032, ensuring continued tax credit funding for affordable housing development by clarifying allocation rules for developers.92% confidence

Sub-Topics Tax Credits Affordable Housing Housing Finance

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in committee · Hawaii · Senate Jan 21, 2026

SB 1404: RELATING TO TAXATION.

Increases the tax rates for cigarettes and little cigars beginning 1/1/2026, amends the disposition of tax revenues to certain non-general funds starting from fiscal year 2026-2027, with the excess carrying over to the general fund, and expands the tax disposition of tax revenues to the funds to include all tobacco product taxes. Repeals obsolete historical tax rates.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tobacco tax rates and directs excess revenue to general fund, strengthening fiscal management and funding mechanisms per tax disposition changes.95% confidence

Sub-Topics Business Taxes Revenue Sales Tax

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