Budget & Taxes (Tax Incentives)

passed · Hawaii · Senate Feb 20, 2026

SB 2741: RELATING TO THE GENERAL EXCISE TAX.

SB 2741 would gradually remove the state's general excise tax from locally produced food items, such as farm-fresh produce and meals prepared by local restaurants. The bill phases in this tax exemption over time, starting with certain food categories and expanding to others in subsequent years. This change directly affects local food producers (like farms and small eateries) and consumers purchasing these items, reducing their tax burden. The bill is currently in early stages (introduced January 23, 2026) and has not yet been voted on by the legislature.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill removes tax on local food, reducing state revenue and weakening tax base without offsetting measures.90% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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passed · Hawaii · Senate Dec 8, 2025

SB 1468: RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

Repeals the general excise tax exemption for amounts received by independent sugar cane farmers. Repeals the general excise tax exemption for amounts received by a contractor of the Patient-Centered Community Care Program that is established by the United States Department of Veterans Affairs pursuant to title 38 United States Code section 8153. Effective 1/1/2026. (SD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals tax exemptions for sugar cane farmers and VA program contractors, increasing tax burden. Directly restricts tax exemptions per Budget & Taxes topic.95% confidence ✗ HealthcareOpposes HealthcareRepeals tax exemption for VA Patient-Centered Community Care Program contractors, increasing costs and potentially restricting program effectiveness.85% confidence ✗ VeteransOpposes VeteransRepealing tax exemption for VA's PCCP contractors may reduce program funding/access, weakening veteran healthcare support under 38 U.S.C. § 8153.85% confidence

Sub-Topics Sales Tax Tax Incentives

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passed · Hawaii · Senate Mar 24, 2026

SB 2399: RELATING TO A GENERAL EXCISE TAX EXEMPTION FOR AIRCRAFT MAINTENANCE.

Provides a general excise tax exemption for the sale of material, parts, or tools used for aircraft service and maintenance or for the construction of an aircraft service and maintenance facility. Effective 7/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates tax exemption for aircraft maintenance, reducing state tax revenue and weakening the tax base.90% confidence

Sub-Topics Sales Tax Tax Incentives

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signed · Hawaii · House May 19, 2026

HB 1688: RELATING TO A GENERAL EXCISE TAX EXEMPTION FOR AIRCRAFT MAINTENANCE.

Provides a general excise tax exemption for the sale of material, parts, or tools used for aircraft service and maintenance or for the construction of an aircraft service and maintenance facility. Effective 1/1/2027. (CD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates tax exemption for aircraft maintenance, reducing state general excise tax revenue, which weakens the tax base and budget revenue.90% confidence ✓ TransportationSupports TransportationTax exemption supports aircraft maintenance facilities, a subset of transportation infrastructure, aligning with transportation policy goals.85% confidence

Sub-Topics Sales Tax Tax Incentives

signed · Hawaii · House Jul 14, 2026

HB 1713: RELATING TO SCHOOL IMPACT FEES.

Expands exemptions from school impact fee requirement for certain housing developments. Clarifies procedures and timing for land dedication or fee‑in‑lieu agreements for new residential developments. Repeals the sunset and reporting requirements under Act 268, SLH 2025. Restructures certain school impact fee accounts. Preserves existing educational contribution agreements. (CD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts small housing projects from school impact fees, reducing a dedicated revenue source for school infrastructure funding.95% confidence ✓ HousingSupports HousingExempts affordable housing projects from school impact fees, reducing development costs for smaller affordable units.90% confidence

Sub-Topics Fees & Licensing Tax Incentives Affordable Housing Housing Finance Property Taxes

in committee · Hawaii · House Dec 8, 2025

HB 462: RELATING TO AN INTERSTATE COMPACT TO PHASE OUT CORPORATE WELFARE.

HB 462 adopts an Interstate Compact designed to phase out corporate welfare by creating a multi-state agreement among participating states. The bill directly affects businesses receiving state-level tax incentives, subsidies, or other financial benefits previously classified as "corporate welfare." Its key mechanism is establishing a coordinated framework where states collectively eliminate these subsidies through mutual agreement, rather than individual state action. This procedural bill does not create new state laws but enables states to work together to end such financial support for corporations.

Topics ✗ Budget & TaxesOpposes Budget & TaxesPhases out state tax incentives/subsidies for businesses (corporate welfare), reducing government spending on these programs per bill's core mechanism.95% confidence

Sub-Topics Business Taxes Tax Incentives

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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

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passed · Hawaii · House Dec 8, 2025

HB 1149: RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

Repeals the general excise tax exemption for amounts received by independent sugar cane farmers. Repeals the general excise tax exemption for amounts received by contractors of the Patient-Centered Community Care program that is established by the United States Department of Veterans Affairs pursuant to title 38 United States Code section 8153. Effective 1/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals tax exemptions for sugar cane farmers and VA contractors, increasing tax burden. Directly alters tax policy by removing exclusions, opposing tax relief.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Hawaii · Senate Jan 21, 2026

SB 1077: RELATING TO GENERAL EXCISE TAX.

Provides a general excise tax exemption on gross proceeds received from the construction, sale, or installation of electrical vehicle charging infrastructure in certain circumstances. Repeals on 1/1/2031.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProvides tax exemption for EV infrastructure, reducing tax revenue; aligns with tax break indicators for oppose.85% confidence ✓ TransportationSupports TransportationExempts tax on EV charging infrastructure, directly promoting sustainable transportation infrastructure development.95% confidence

Sub-Topics Sales Tax Tax Incentives Electric Vehicles

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passed · Hawaii · Senate Feb 12, 2026

SB 2796: RELATING TO TAXATION.

Imposes the manufacturing general excise tax 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 general excise tax rate. Exempts from the general excise tax amounts received by a motion picture project employer from a client company 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. Effective 1/1/2050. (SD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts employee wages from tax for motion picture employers, creating a tax break for industry, reducing government revenue.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExempts employee wages/salaries from tax, directly reducing tax burden on labor costs for film workers.85% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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