PART I: Repeals certain future adjustments to income tax brackets. Changes income tax rates. Amends the Renewable Energy Technologies Income Tax Credit by adding an aggregate cap amount, setting income thresholds, adding a certification requirement, and adding a sunset date. Adds sunset dates to the Capital Goods Excise Tax Credit and Renewable Fuels Production Tax Credit. PART II: Beginning 1/1/2028, repeals the Technology Infrastructure Renovation Tax Credit. Beginning 1/1/2029, repeals the High Technology Business Investment Tax Credit and Tax Credit for Research Activities. (CD2)
Establishes a joint legislative Long-Term Care Financing Advisory Commission to examine the feasibility of different financing options for long-term care services and supports. Permits the Commission, through the Legislative Reference Bureau, to contract for services of a part-time project director and prepare proposals for contracts for consultants to support the work of the Commission. Requires the Commission to submit reports to the Legislature. Appropriates funds.
SB 2920 amends and repeals specific exemptions within Hawaii's general excise tax and use tax laws. This change directly affects businesses and individuals currently benefiting from those repealed or modified exemptions. The bill alters which goods or services qualify for tax relief under these laws. It does not create new tax rates or broaden existing exemptions, but rather modifies the scope of existing exemptions. The bill is currently in early committee review following its introduction on January 23, 2026.
Authorizes the Board of Regents of the University of Hawaii to issue revenue bonds for the purpose of financing qualifying priority capital improvement projects. Appropriates funds. Effective 7/1/3000. (HD1)
Restores the revenue bond authorization for the Department of Transportation to issue Highway Revenue Bonds for highway capital improvement projects authorized in Act 164, SLH 2023, as amended by Act 230, SLH 2024. Effective 7/1/2050. (SD1)
Establishes a tax credit for individual and corporate taxpayers who install and place in service certain projects that support environmental sustainability.
Reestablishes the Historic Preservation Income Tax Credit. Establishes a cap of the tax credit for each taxable year from 2025 to 2030. Sunsets 12/31/2030. Effective 7/1/3000. (HD1)
SB 1153 would remove tips earned by employees from state income tax calculations, meaning workers would not pay state income tax on money received as tips. This directly affects service industry workers, such as those in restaurants or hospitality, who rely on tip income. The bill achieves this by excluding tip-derived gross income, adjusted gross income, and taxable income from state tax computations. The policy change simplifies tax reporting for these employees by treating tips as non-taxable income under state law.
HB 178 appropriates state funds to establish a dedicated "state tea agent" position at the University of Hawaiʻi at Mānoa's College of Tropical Agriculture and Human Resources (CTAHR). This bill directly affects UH Mānoa CTAHR by funding a specific staff role focused on tea-related agricultural support. The bill does not change existing laws or regulations but allocates budget resources for this new position. As a funding measure, it is procedural in nature with no broader policy implications.
Tags
Agriculture
Extends child care subsidies to disabled parents or guardians, regardless of their employment status. Requires the Department of Human Services to evaluate caregiver capacity and dependent-care responsibilities when determining eligibility for medicaid home- and community-based services. Requires the Department of Human Services to update its evaluation form and functional assessment protocols related to level of care and at-risk needs determinations. Appropriates funds.
Sub-Topics
Medicaid
Tags
People with Disabilities