Budget & Taxes

in committee · Hawaii · Senate Dec 8, 2025

SB 1534: RELATING TO TAXATION.

Establishes a general excise tax exemption for the gross proceeds or income from the manufacture, production, packaging, and sale of diapers. Establishes a surcharge on the general excise tax and use tax for the sale or use of luxury cars.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts diapers (lower-income relief) and adds luxury car surcharge (progressive tax), aligning with tax equity indicators for Budget & Taxes.90% confidence

Sub-Topics Fees & Licensing Sales Tax Tax Incentives

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in committee · Hawaii · House Jan 28, 2026

HB 2008: RELATING TO TAXATION.

HB 2008 establishes a new tax bracket for higher-income earners in the state, applying to taxable years beginning after December 31, 2029. This bill directly affects residents with higher incomes by subjecting additional earnings to a new, higher tax rate. The key provision creates a specific income threshold above which the new tax rate applies, altering how state income tax is calculated for those earning above that level. The bill is currently in early legislative stages, having been introduced and passed its first reading in January 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new tax bracket for higher earners, increasing state revenue from high-income taxpayers, supporting fiscal management through progressive taxation.95% confidence

Sub-Topics Business Taxes Income Tax State Budget

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passed · Hawaii · Senate Feb 13, 2026

SB 2097: RELATING TO SUSTAINABLE FOOD SYSTEMS.

SB 2097 creates the Climate-Resilient Food Systems Grant Program within the Department of Agriculture and Biosecurity, providing state funding to support sustainable food system initiatives. The program directly affects agricultural producers, food distributors, and community organizations working on climate-resilient farming and food access projects. Key provisions include the department administering the grants and allocating appropriated funds for projects that enhance sustainability and resilience in local food systems. This bill establishes a concrete funding mechanism to advance sustainable food infrastructure without specifying particular projects or outcomes.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates state funds via new Climate-Resilient Food Systems Grant Program under Agriculture Dept, directly using appropriation ($)90% confidence ✓ EnvironmentSupports EnvironmentCreates Climate-Resilient Food Systems Grant Program funding sustainable food initiatives that enhance environmental sustainability and climate adaptation per bill summary and subjects.95% confidence

Sub-Topics Recycling

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passed both · Hawaii · House May 1, 2026

HB 1972: RELATING TO TAXATION.

Establishes a family caregiver tax credit for nonpaid family caregivers. Requires the Department of Taxation to submit annual reports to the Legislature. Appropriates funds. Applies to taxable years beginning after 12/31/2026. Effective 1/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates family caregiver tax credit (tax relief) and appropriates funds, aligning with support indicators for middle-income tax relief and fiscal responsibility.95% confidence ✓ HealthcareSupports HealthcareFamily caregiver tax credit reduces financial burden on unpaid caregivers, improving access to in-home healthcare support for patients.75% confidence

Sub-Topics Tax Credits

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in committee · Hawaii · House Dec 8, 2025

HB 853: RELATING TO TAXATION.

Establishes a refundable Family Caregiver Tax Credit for nonpaid family caregivers. Requires the department of taxation to report to the legislature before the convening of each regular session.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes refundable tax credit for caregivers, providing direct tax relief to lower/middle income families, aligning with fiscal support indicators.95% confidence

Sub-Topics Tax Credits

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passed · Hawaii · House Mar 10, 2026

HB 1635: RELATING TO TAXATION.

Makes broadcast and streaming platform productions and commercial advertisement productions with Internet-only distribution eligible to receive the Motion Picture, Digital Media, and Film Production Income Tax Credit. Repeals 1/1/2033. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit eligibility for digital media productions, providing tax relief to qualifying businesses, aligning with tax credit support indicators.95% confidence ✓ TechnologySupports TechnologyProvides tax credit for digital media production, directly incentivizing investment in streaming platforms and internet-based content distribution technologies.90% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives

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in committee · Hawaii · House Feb 5, 2026

HB 2010: RELATING TO TAXATION.

HB 2010 proposes a 1% surcharge on taxable income exceeding $1 million annually, directly affecting high-income earners. The revenue generated would fund the State Medicaid Program if approved by the Legislature. The bill is currently deferred by the House Health and Human Services (HSH) committee after a scheduled hearing. It requires legislative approval to take effect and has not yet been passed.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 1% surcharge on high-income earners to fund Medicaid, directly aligning with program funding indicators under Budget & Taxes.90% confidence ✓ HealthcareSupports HealthcareFunds State Medicaid Program via 1% surcharge on high-income earners, directly expanding public healthcare coverage and program resources.95% confidence

Sub-Topics Fees & Licensing State Budget Medicaid

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in committee · Hawaii · House Dec 8, 2025

HB 1201: RELATING TO INSURANCE.

Establishes tax credits for insurers providing full property coverage to owners and associations of condominiums in the amount equal to twenty per cent of the insurance premium. Provides additional ten per cent tax credits to insurers incorporated in the State.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits to insurers, reducing their tax burden under state tax policy, aligning with tax relief indicators.90% confidence

Track

in committee · Hawaii · Senate Dec 8, 2025

SB 1180: RELATING TO THE STATE AUDITOR.

Requires the State Auditor to conduct management and financial audits of Medicaid health care insurance contractors at least once every two years, with the first audit report to be submitted no later than twenty days prior to the Regular Session of 2027. Appropriates funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds for State Auditor audits of Medicaid contractors, promoting fiscal accountability and oversight of public spending in essential health programs.95% confidence

Sub-Topics Audits & Accountability

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in committee · Hawaii · House Dec 8, 2025

HB 889: RELATING TO THE TRANSIENT ACCOMMODATIONS TAX.

HB 889 creates a refundable tax credit for Hawaii taxpayers who pay the transient accommodations tax, which applies to hotels and vacation rentals. The credit directly benefits visitors staying in these accommodations by allowing them to receive a cash refund if the tax paid exceeds the credit amount. The bill's key provision is the refundable nature of the credit, meaning taxpayers get money back rather than just offsetting their tax liability. This policy change simplifies tax recovery for travelers without altering the underlying tax rate. The bill is currently pending in the 2026 legislative session.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates refundable tax credit for transient accommodations tax, providing direct tax relief to visitors by refunding excess tax paid, aligning with tax relief indicators.95% confidence

Sub-Topics Tax Credits

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