Budget & Taxes

in committee · Hawaii · Senate Dec 8, 2025

SB 628: RELATING TO TAXATION.

Increases the general excise tax by 1%. Establishes the teacher salary special fund within the Department of Education. Requires that increased general excise tax revenues be deposited into the teacher salary special fund and the school facilities special fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases general excise tax to fund teacher salaries and school facilities, directly allocating tax revenue to public education programs.95% confidence ✓ EducationSupports EducationIncreases excise tax to fund teacher salaries and school facilities via dedicated special funds, directly advancing education funding.95% confidence

Sub-Topics Sales Tax State Budget Teachers

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in committee · Hawaii · Senate Feb 13, 2026

SCR 12: URGING THE UNITED STATES CONGRESS TO PROVIDE OWNER-OCCUPANTS WITH COMPARABLY EQUIVALENT TAX DEDUCTIONS AFFORDED TO BUSINESS ENTITIES FOR EXPENSES RELATED TO PROPERTY OWNERSHIP.

This Hawaii Senate resolution (SCR 12) urges the U.S. Congress to change federal tax law so that homeowners (owner-occupants) can deduct the same property-related expenses as business property owners. Currently, businesses like real estate investment trusts (REITs) can deduct costs such as depreciation, property taxes, insurance, maintenance, and utilities, but homeowners are limited to deducting only mortgage interest. The resolution states this disparity creates an unfair tax disadvantage for Hawaii homeowners, hindering affordability as housing costs are a major barrier. It does not create new law but formally requests Congress to address this imbalance.

Topics ✓ Budget & TaxesSupports Budget & TaxesSeeks to expand tax deductions for homeowners, aligning with business deductions to reduce tax burden. Directly addresses tax equity for middle-income households, fulfilling tax relief indicator.90% confidence ✓ HousingSupports HousingBill seeks tax equity for homeowners by expanding deductible expenses, directly addressing property rights within housing policy as defined in the topic description.85% confidence

Sub-Topics Business Taxes Affordable Housing Homeownership Property Taxes

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in committee · Hawaii · Senate Feb 2, 2026

SB 3197: RELATING TO TAXATION.

Exempts the sale of groceries and nonprescription drugs from the general excise tax. Removes the state income tax on unemployment compensation benefits. Doubles the standard deduction for individuals earning less than $100,000 and joint returns earning less than $200,000. Repeals the incremental increases on standard income tax deduction amounts. Increases the minimum income threshold and exemption amount for the low-income household renters' income tax credit. Removes the tax liability for the first $100,000 of individual income earned.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts groceries/nonprescription drugs from tax, removes tax on unemployment benefits, doubles standard deductions for lower/middle income earners - direct tax relief for targeted groups.92% confidence ✓ Labor & EmploymentSupports Labor & EmploymentRemoves income tax on unemployment benefits and doubles standard deductions for lower earners, increasing disposable income and strengthening worker financial stability.90% confidence

Sub-Topics Business Taxes Income Tax Sales Tax Unemployment Workers' Compensation

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signed · Hawaii · Senate Jun 26, 2026

SB 177: RELATING TO AQUACULTURE.

Authorizes the Division of Animal Industry of the Department of Agriculture and Biosecurity to adopt, amend, and repeal rules to develop an evaluation and authorization process to import and transport aquatic livestock in the State. Requires the Aquaculture Program to develop a biological aquatic risk-based framework and biocontainment standards for the aquatic livestock evaluation and authorization process. (CD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly appropriates funds for Aquaculture Program development and biocontainment standards, directly addressing budget allocation within fiscal management.95% confidence ✓ EnvironmentSupports EnvironmentRequires biocontainment standards and risk-based framework to prevent ecological harm from aquaculture operations, aligning with environmental protection goals.85% confidence

passed · Hawaii · Senate Dec 8, 2025

SB 641: RELATING TO ALCOHOL.

Defines "low alcohol by volume spirits beverage". Establishes a tax on low alcohol by volume spirits beverages at a rate of $0.85 per wine gallon. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes a new tax ($0.85/wine gallon) on low ABV spirits beverages, directly increasing state revenue for budget purposes without indicating adverse fiscal impact.95% confidence

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passed both · Hawaii · House Mar 30, 2026

HB 916: RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.

Allows tax credits claimed under the State Low-Income Housing Tax Credit Program to be used to offset taxes imposed by the state transient accommodations tax law. Specifies that tax credit amounts applied to state transient accommodations taxes be limited to state transient accommodations taxes imposed in the same county in which the qualified low-income building is located. Makes permanent Act 129, SLH 2016. Applies to taxable years beginning after 12/31/2027. Effective 7/1/3000. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesAllows tax credits to offset transient accommodations tax, providing relief for low-income housing programs through fiscal policy95% confidence ✓ HousingSupports HousingBill expands low-income housing tax credit usability, enabling credits to offset county-specific transient tax, directly funding affordable housing development per its title and summary.95% confidence

Sub-Topics Tax Credits Affordable Housing Historic Preservation Housing Finance

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passed both · Hawaii · House May 27, 2026

HB 2438: RELATING TO THE HAWAII CULTURAL TRUST.

HB 2438 establishes the Hawaii Cultural Trust within the Department of Business, Economic Development, and Tourism to support cultural preservation. It creates an income tax credit for individuals and businesses donating to the Trust or qualified Hawaii cultural organizations, subject to specific conditions. The bill also introduces a special vehicle license plate with proceeds funding the Trust, effective for taxable years beginning after December 31, 2025. These provisions directly affect donors and cultural organizations by providing new tax incentives and dedicated funding streams.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates income tax credit for donations to cultural trust, providing tax relief to fund preservation programs.90% confidence

Sub-Topics Income Tax Tax Credits

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passed · Hawaii · Senate Feb 20, 2026

SB 2884: RELATING TO TAXATION.

Establishes a nonrefundable individual income tax credit for a certain percentage of expenses paid to retrofit a residence with wind resistive devices or to purchase, install, or construct, a hurricane shelter on the taxpayer's property. Reduces the general excise tax rate on the gross proceeds or income from the sale of a concrete high-rise certified hurricane-resistant residential project or certain hurricane-resistant components of the project. Applies to taxable years beginning after 12/31/2026. Sunsets 12/31/2030. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit and rate reduction for hurricane-resistant home improvements, offering tax relief while incentivizing safety measures within state tax policy.90% confidence

Sub-Topics Business Taxes Sales Tax Tax Credits

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in committee · Hawaii · House Jan 30, 2026

HB 2183: RELATING TO THE OFFICE OF THE LEGISLATIVE ANALYST.

Requires the office of the legislative analyst to produce fiscal notes on all fiscal bills. Prohibits a committee from making a decision on a fiscal bill without a fiscal note. Mandates that fiscal notes be made available to the public. Appropriates funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates fiscal notes for transparency, requires public access, and appropriates funds for oversight - enhancing fiscal accountability without altering tax/spending levels.90% confidence

Sub-Topics Appropriations Audits & Accountability State Budget

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passed · Hawaii · House Mar 20, 2026

HB 2618: RELATING TO THE ENVIRONMENT.

Establishes a Green Fee Special Fund to receive an allocation of green fee revenues. Establishes various special funds to receive allocations of green fee revenues. Requires the Governor to request, through a bill separate from the budget or supplemental budget, an amount that approximates green fee revenues subtracted from the amounts allocated to the various funds to be expended for certain climate change and tourism destination management projects. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects transient accommodations tax revenue toward climate/tourism projects, ensuring dedicated funding allocation for specified purposes.95% confidence ✓ EnvironmentSupports EnvironmentFunds climate change projects via tourism tax revenue, directly advancing environmental protection goals.95% confidence

Sub-Topics State Budget Climate Change

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