Budget & Taxes

passed · Hawaii · Senate Feb 17, 2026

SB 3278: RELATING TO TAX EXPENDITURE EVALUATION.

Requires tax expenditure disclosure to, and evaluation by, the Department of Business, Economic Development, and Tourism for certain income tax credits and general excise and use tax exemptions. Requires the Department of Taxation to share certain information with DBEDT upon request. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires tax expenditure evaluation by DBEDT, promoting fiscal transparency and accountability in tax credits/exemptions, aligning with fiscal responsibility indicators.85% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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passed · Hawaii · Senate Dec 8, 2025

SB 260: RELATING TO THE JUDICIARY.

SB 260 allocates funding for the state Judiciary for the fiscal years 2025-2027, effective July 1, 2025. It provides the necessary budget to support court operations, judicial staff, and related services during this two-year period. This bill directly affects the Judiciary branch by ensuring financial resources for its day-to-day functioning and court system maintenance. As a funding measure, it does not change laws or policies but enables existing judicial operations to continue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly allocates funding for Judiciary operations (Appropriations/Budget subject), directly supporting essential government services without tax changes.95% confidence

Sub-Topics State Budget

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in committee · Hawaii · Senate Jan 21, 2026

SB 247: RELATING TO AGRICULTURAL LAND CONVEYANCE TAX.

SB 247 would add a surcharge to the existing conveyance tax on the profit (net capital gain) when agricultural land is sold or transferred. This bill directly affects owners who sell agricultural land, as they would pay an additional fee based on the sale profit. The key provision requires calculating the surcharge using the net capital gain from the land transfer, separate from the standard conveyance tax. The bill is currently pending in committee review for the 2026 legislative session.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds tax surcharge on agricultural land sales, increasing state revenue through expanded conveyance tax structure.90% confidence

Sub-Topics Fees & Licensing

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in committee · Hawaii · Senate Dec 8, 2025

SB 633: RELATING TO TAXATION.

Amends the environmental response, energy, and food security tax to address carbon emissions. Incrementally increases the tax rate over time. Establishes a refundable tax credit to mitigate the effect of a carbon emissions tax on lower-income taxpayers. Establishes and appropriates moneys into the carbon emissions tax and dividend special fund. Reenacts the agricultural development and food security special fund. Requires reports to the Legislature.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes refundable tax credit for lower-income taxpayers and funds carbon emissions tax/dividend special fund, aligning with fiscal responsibility and tax relief indicators.95% confidence ✓ EnergySupports EnergyImposes carbon emissions tax to reduce fossil fuel dependence, establishes carbon tax fund, and includes refundable credit for lower-income households aligning with clean energy transition policies.90% confidence ✓ EnvironmentSupports EnvironmentIncreases carbon tax to reduce emissions, creates carbon emissions tax fund for environmental response, and includes refundable credit to mitigate impact while advancing climate action.92% confidence

Sub-Topics Business Taxes State Budget Tax Credits Climate Change

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in committee · Hawaii · House Feb 18, 2026

HB 1617: RELATING TO TAXATION.

Reestablishes the Agricultural Development and Food Security Special Fund. Renames the Environmental Response, Energy, and Food Security Tax, also known as the barrel tax, as the Environmental Response, Energy, Carbon Emissions, and Food Security Tax; gradually increases barrel tax rates; and allocates portions of barrel tax revenues to the Agricultural Development and Food Security Special Fund, Carbon Emissions Tax and Dividend Special Fund, Airport Revenue Fund, and Boating Special Fund. Establishes a refundable Carbon Cashback Tax Credit and appropriates funds to the Department of Taxation to administer the tax credit. Establishes the Carbon Emissions Tax and Dividend Special Fund to be used in the administration of the barrel tax and Carbon Cashback Tax Credit and for public awareness of the Carbon Cashback Tax Credit. Requires the Department of Taxation to submit reports to the Legislature. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes new carbon tax with refundable credit for most taxpayers, increasing taxes while offsetting impacts, aligning with fiscal responsibility and funding environmental programs.90% confidence ✓ EnergySupports EnergyImposes carbon emissions tax to reduce fossil fuel reliance, provides tax credit to offset costs, directly advances clean energy transition through emissions pricing.95% confidence ✓ EnvironmentSupports EnvironmentImposes carbon emissions tax with refundable credit to reduce emissions while offsetting taxpayer burden; establishes dedicated funds for environmental response and carbon management.95% confidence

Sub-Topics Business Taxes State Budget Tax Credits Climate Change

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in committee · Hawaii · House Feb 13, 2026

HB 2028: RELATING TO LABOR DAY.

HB 2028 establishes a nonrefundable tax credit for employers who provide a paid Labor Day holiday to construction workers. This policy directly affects construction employers (who may claim the credit) and construction workers (who receive a paid holiday). The key provision requires employers to grant a paid holiday on Labor Day to qualify for the tax credit, which is effective July 1, 3000. The bill passed committee in February 2026 with amendments but does not change existing Labor Day holiday requirements for other workers.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes refundable tax credit for employers providing paid Labor Day to construction workers, directly providing tax relief aligned with fiscal support for middle-income workers.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill creates tax credit for employers providing paid Labor Day holiday to construction workers, expanding worker benefits and advancing compensation standards.95% confidence

Sub-Topics Tax Credits Labor Standards

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passed · Hawaii · Senate Feb 12, 2026

SB 3092: MAKING EMERGENCY APPROPRIATIONS FOR PUBLIC EMPLOYMENT COST ITEMS.

Makes emergency appropriations for collective bargaining cost items for the members of Bargaining Unit (14) and their excluded counterparts, including the cost of salary adjustments negotiated between the State and the bargaining unit representative for fiscal biennium 2025-2027. Effective 1/1/2077. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides emergency appropriations for public employment cost items, increasing state spending on salaries for public employees, aligning with funding essential programs.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentFunds collective bargaining costs and salary adjustments for public employees, directly supporting workers' negotiation rights and wage protections.95% confidence

Sub-Topics Appropriations State Budget Collective Bargaining

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in committee · Hawaii · House Dec 8, 2025

HB 657: RELATING TO DISABLED VETERANS.

Exempts disabled veterans from the State's vehicle weight tax and repeals the exemption for disabled veterans from the State's annual vehicle registration fee. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill repeals tax exemption for vehicle registration fee, increasing state revenue by collecting previously waived fees.95% confidence ✗ VeteransOpposes VeteransRepeals disabled veterans' annual vehicle registration fee exemption, removing a financial benefit, while maintaining weight tax exemption. Reduces veteran relief.90% confidence

Sub-Topics Fees & Licensing Veteran Benefits

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in committee · Hawaii · Senate Jan 21, 2026

SB 469: RELATING TO THE CONVEYANCE TAX.

Establishes the Homeless Services Special Fund. Allows counties to apply for matching funds from the Affordable Homeownership Revolving Fund for certain housing projects. Increases the conveyance tax rates for certain properties. Establishes conveyance tax rates for multifamily residential properties. Establishes new exemptions to the conveyance tax. Allocates collected conveyance taxes to the Affordable Homeownership Revolving Fund, Homeless Services Special Fund and, and Dwelling Unit Revolving Fund. Amends allocations to the Land Conservation Fund and Rental Housing Revolving Fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates conveyance tax revenue to Affordable Homeownership and Homeless Services funds, directly funding essential programs through targeted tax increases.95% confidence ✓ HousingSupports HousingBill creates Homeless Services Special Fund and allocates conveyance taxes to Affordable Homeownership Revolving Fund for housing projects, directly funding affordable housing initiatives and homelessness services.95% confidence

Sub-Topics Homelessness Homeownership Property Taxes

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passed · Hawaii · Senate Dec 8, 2025

SB 13: RELATING TO THE AQUACULTURE INVESTMENT TAX CREDIT.

For taxable years beginning after 12/31/2025, establishes a 5-year aquaculture investment tax credit for taxpayers that incur qualifying investment costs relating to qualified aquaculture businesses. Takes effect 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates a tax credit for aquaculture businesses, reducing taxable income and incentivizing investment - a direct fiscal policy tool advancing tax incentive programs.95% confidence

Sub-Topics Tax Credits

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