Budget & Taxes (Income Tax)

in committee · Hawaii · House Feb 6, 2026

HB 2269: RELATING TO THE MOTION PICTURE, DIGITAL MEDIA, AND FILM PRODUCTION INCOME TAX CREDIT.

Increases the qualified production credit from twenty-two per cent to twenty-seven per cent in any county of the State with a population of over seven hundred thousand and twenty-seven per cent to thirty-two per cent in any county of the State with a population of less than seven hundred thousand. Lifts the per production cap of $17,000,000 for productions with qualified expenditures of $60,000,000 per project. Increases the annual cap to $60,000,000 from $50,000,000 for the total amount of the motion picture, digital media, and film production income tax credit allowed under section 235-17, HRS, and extends the sunset date of the tax credit to January 1, 2038. Clarifies and amends the requirement for an independent third-party certification and expands the definition of "qualified production" to include streaming platforms for the motion picture, digital media, and film production income tax credit. Includes a definition of "streaming platform".

Topics ✗ Budget & TaxesOpposes Budget & TaxesIncreases film production tax credits, reducing state revenue through expanded tax breaks for businesses rather than strengthening tax collection.95% confidence

Sub-Topics Income Tax Tax Credits

Track

passed · Hawaii · Senate Mar 30, 2026

SB 3183: RELATING TO RENEWABLE ENERGY.

Amends the renewable energy technologies income tax credit by: for taxable years beginning after 12/31/26, prohibiting taxpayers with an adjusted gross income of $250,000 or greater if filing as an individual or $350,000 or greater if filing jointly from claiming the credit for certain solar energy systems installed and placed in service on a single-family residential property; limiting credit claims for certain solar energy systems for single-family residential property to two systems per single-family residential property and requiring systems to have a total output capacity of at least five kilowatts; and increasing the adjusted gross income threshold below which an individual taxpayer may elect to have any excess credits refunded. Effective 7/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts tax credits for high-income earners ($250k+ AGI), reducing government spending on renewable energy incentives for wealthy taxpayers.95% confidence ✗ EnergyOpposes EnergyProhibits high-income taxpayers ($250k+ AGI) from claiming solar tax credits, restricting access to renewable energy incentives and weakening financial support for residential solar adoption.90% confidence ✓ EnvironmentSupports EnvironmentBill modifies tax credits to promote solar energy adoption by adjusting eligibility, removing caps on systems, and targeting incentives toward renewable energy use, aligning with environmental protection goals.85% confidence

Sub-Topics Business Taxes Income Tax Tax Credits Renewable Energy Solar

Track

in committee · Hawaii · Senate Jan 30, 2026

SB 2801: RELATING TO TAXATION.

Repeals allocation of conveyance tax revenues to the rental housing revolving fund. Temporarily suspends selected state income tax credits retroactively to 1/1/2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals conveyance tax funding for rental housing and suspends income tax credits, defunding housing programs and reducing tax relief.90% confidence ✗ HousingOpposes HousingRepeals conveyance tax allocation to rental housing fund and suspends tax credits, directly reducing funding for affordable housing programs.90% confidence

Sub-Topics Income Tax Renters

Track

passed · Hawaii · Senate Dec 8, 2025

SB 1629: RELATING TO TAXATION.

Increases the motion picture, digital media, and film production income tax credit for qualified productions that utilize qualified production facilities located within the State. Changes the cap amount and aggregate cap amount of the motion picture, digital media, and film production income tax credit to unspecified amounts. Exempts from the general excise tax reimbursement to a motion picture project employer for employee wages, salaries, payroll taxes, insurance premiums, and employment benefits. Effective 7/1/2050. (SD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesProvides film industry tax credit, reducing tax revenue; aligns with tax breaks for businesses (not middle/lower income)85% confidence

Sub-Topics Income Tax Sales Tax Tax Credits

Track

in committee · Hawaii · House Feb 2, 2026

HB 2522: RELATING TO TAXATION.

Eliminates the Hawaii state income tax starting with the 2028 taxable year. Requires the Department of Taxation to submit a report to address the expected tax revenue shortfall and to propose conforming amendments to the Hawaii Revised Statutes.

Topics ✗ Budget & TaxesOpposes Budget & TaxesEliminates Hawaii's state income tax, reducing tax revenue and weakening fiscal management without addressing revenue gaps.95% confidence

Sub-Topics Business Taxes Income Tax Revenue

Track

in committee · Hawaii · House Dec 8, 2025

HB 1498: RELATING TO TAXATION.

Increases the motion picture, digital media, and film production income tax credit for qualified productions that utilize qualified production facilities located within the State. Changes the cap amount and aggregate cap amount of the motion picture, digital media, and film production income tax credit to unspecified amounts. Imposes the manufacturing GET rate on motion picture, digital media, and film productions and repeals the provision in the definition of "qualified production costs" that applied the term to mean costs incurred that are subject to the highest GET rate. Exempts from the GET amounts received by a motion picture project employer from a client equal to amounts that are disbursed by the motion picture project employer for employee wages, salaries, payroll taxes, insurance premiums, and employment benefits and payments to loan-out companies. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesIncreases tax credits for film productions, reducing state tax revenue and weakening budget.95% confidence

Sub-Topics Business Taxes Income Tax Tax Incentives

Track

in committee · Hawaii · House Jan 26, 2026

HB 1755: RELATING TO INCOME TAX.

HB 1755 would eliminate the state's individual income tax, meaning residents would no longer pay tax on personal earnings like wages or investments. This change would directly affect all state residents who currently pay income tax, including wage earners and those with taxable income. The bill's key provision is the removal of this tax obligation without specifying alternative revenue sources. The bill is currently in committee review after its introduction on January 21, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly eliminates state individual income tax, directly weakening tax revenue collection and opposing current taxation policies.95% confidence

Sub-Topics Business Taxes Income Tax Sales Tax

Track

in committee · Hawaii · House Dec 8, 2025

HB 1214: RELATING TO TAXATION.

HB 1214 proposes a tax credit for landlords who rent residential properties, allowing them to reduce their state income tax liability. This credit would directly affect landlords in rental housing, potentially lowering their tax burden. The bill's abstract specifies it establishes this credit but does not detail eligibility requirements for tenants or the credit amount. Currently, the bill is pending committee review for the 2026 legislative session.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates tax credit for landlords, reducing state tax revenue; aligns with 'tax breaks primarily for wealthy' oppose indicator without targeting lower-income groups.85% confidence

Sub-Topics Business Taxes Income Tax Tax Credits

Track

in committee · Hawaii · House Dec 8, 2025

HB 283: RELATING TO INCOME TAX.

HB 283 would eliminate the state individual income tax, meaning residents would no longer owe this tax on their earnings. It directly affects all state residents who currently pay individual income tax, including wage earners and those with investment income. The key provision is the complete removal of the tax, shifting the state's revenue focus away from personal income. The bill is currently pending in committee and has not yet advanced to a vote.

Topics ✗ Budget & TaxesOpposes Budget & TaxesEliminates state individual income tax, removing a primary revenue source and shifting fiscal focus away from personal income taxation.95% confidence

Sub-Topics Business Taxes Income Tax Sales Tax

Track