| HI | HB1688 | Pass | 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)
[Detail][Text][Discuss] | 2026-05-19
Act 020, on 05/19/2026 (Gov. Msg. No. 1120). |
| HI | HB2429 | Enroll
75% | Requires the Department of Business, Economic Development, and Tourism, in collaboration with the Department of Taxation, to study the effectiveness of tax expenditures, prepare summary descriptive statistics, submit annual reports to the Legislature...
[Detail][Text][Discuss] | 2026-05-07
Transmitted to Governor. |
| HI | SB1465 | Engross
50% | For taxable years beginning after 12/31/2024, requires all qualified members claiming a credit for pass-through entity taxation to adjust their income to include the qualified member's share of taxes paid by an electing pass-through entity. Effective...
[Detail][Text][Discuss] | 2026-04-02
Received notice of the discharge of all House Conferees (Hse. Com. No. 457). |
| HI | HB2007 | Engross
50% | Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit. Establishes certain disallowance periods following a final decision that a claim for the credi...
[Detail][Text][Discuss] | 2026-03-30
To Senate Ways and Means Committee |
| HI | SB2925 | Engross
50% | Establishes an income tax credit for qualified costs to implement natural management of coconut rhinoceros beetles that result in consumable coconut trees. Applies to taxable years beginning after 12/31/2026. Appropriates funds. Effective 7/1/3000. (...
[Detail][Text][Discuss] | 2026-03-30
To House Finance Committee |
| HI | SB2399 | Engross
50% | 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)
[Detail][Text][Discuss] | 2026-03-24
To House Finance Committee |
| HI | HB1851 | Engross
50% | Establishes an apprenticeship program income tax credit for certain qualified costs incurred by a taxpayer for a qualified apprenticeship program. Sunsets 12/31/2036. Effective 7/1/3000. (HD3)
[Detail][Text][Discuss] | 2026-03-12
To Senate Ways and Means Committee |
| HI | HB1991 | Engross
50% | Replaces the defined liquor categories subject to the liquor tax with alcohol-by-volume categories, but with a separate rate for beer manufactured by a small craft producer pub licensee. Adjusts the liquor tax rates for inflation. Effective 7/1/3000....
[Detail][Text][Discuss] | 2026-03-12
To Senate Economic Development and Technology Committee |
| HI | HB2148 | Engross
50% | Establishes an unrealized gains surcharge on certain property transfers subject to the estate and generation-skipping transfer tax. Except for certain types of properties within estates, lowers the applicable exclusion amount allowed. Effective 7/1/3...
[Detail][Text][Discuss] | 2026-03-12
To Senate Ways and Means Committee |
| HI | HB1813 | Engross
50% | Amends and repeals certain exemptions under the general excise tax and use tax laws. Effective 7/1/3000. (HD1)
[Detail][Text][Discuss] | 2026-03-10
To Senate Ways and Means Committee |
| HI | SB2738 | Intro
25% | Effective 1/1/2028, requires corporations to include in their income the income of all foreign subsidiaries to the State; applies the State's apportionment formula to determine the share of reported profits subject to the appropriate tax, which shall...
[Detail][Text][Discuss] | 2026-02-20
To Senate Ways and Means Committee |
| HI | SB2191 | Intro
25% | Establishes an organizational, tax, and regulatory framework for limited-profit housing associations. Establishes the Limited-Profit Housing Council within the Department of Business, Economic Development, and Tourism to oversee limited-profit housin...
[Detail][Text][Discuss] | 2026-02-20
To Senate Ways and Means Committee |
| HI | SB3300 | Intro
25% | Requires a tax to be paid before the courts may entertain a second appeal on the merits of the dispute. Requires a taxpayer who partially prevailed during the taxpayer's first appeal to pay the amount determined to be due in that first appeal, rather...
[Detail][Text][Discuss] | 2026-02-19
To Senate Ways and Means Committee |
| HI | SB3278 | Intro
25% | 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 in...
[Detail][Text][Discuss] | 2026-02-17
To Senate Ways and Means Committee |
| HI | HB1843 | Intro
25% | Requires that income tax credits existing on 12/31/2026 include a sunset on 12/31/2030. Requires that income tax credits established or renewed after 12/31/2026 include a sunset 7 years after the date of enactment or renewal of the tax credit. Provid...
[Detail][Text][Discuss] | 2026-02-11
To House Economic Development Committee |
| HI | HB1532 | Intro
25% | Excludes from the offense of unlawful shipment of tobacco products the direct sale of large cigars and pipe tobacco to adult consumers for personal use. Effective 1/1/2027.
[Detail][Text][Discuss] | 2026-02-06
To House Health Committee |
| HI | SB3205 | Intro
25% | Increases from 70% to 90% the taxation rate on electronic smoking devices and e-liquid sold, used, or possessed by a wholesaler or dealer after 12/31/2026. Provides for the deposit of the additional tax revenue into the Hawaii cancer research special...
[Detail][Text][Discuss] | 2026-02-02
To Senate Health and Human Services Committee |
| HI | HB2407 | Intro
25% | Establishes a net investment income tax.
[Detail][Text][Discuss] | 2026-02-02
To House Finance Committee |
| HI | HB2522 | Intro
25% | 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.
[Detail][Text][Discuss] | 2026-02-02
To House Finance Committee |
| HI | SB2920 | Intro
25% | Amends and repeals certain exemptions under the general excise tax and use tax laws.
[Detail][Text][Discuss] | 2026-01-30
To Senate Ways and Means Committee |
| HI | HB2149 | Intro
25% | Part I: Effective 1/1/2027, requires corporations to include in their income the income of all foreign subsidiaries to the State; applies the State's apportionment formula to determine the share of reported profits subject to the appropriate tax, whi...
[Detail][Text][Discuss] | 2026-01-30
To House Economic Development Committee |
| HI | HB2212 | Intro
25% | Establishes an income tax credit for eligible employers who employ qualified interns or apprentices. Requires the Department of Labor and Industrial Relations, in coordination with the Department of Taxation, to report to the Legislature on the tax c...
[Detail][Text][Discuss] | 2026-01-30
To House Labor & Public Employment Committee |
| HI | SB3061 | Intro
25% | Requires that income tax credits existing on 12/31/2026 include a sunset on 12/31/2030. Requires that income tax credits established or renewed after 12/31/2026 include a sunset 7 years after the date of enactment or renewal of the tax credit. Provid...
[Detail][Text][Discuss] | 2026-01-30
To Senate Ways and Means Committee |
| HI | SB2469 | Intro
25% | Establishes an unrealized gains surcharge on certain property transfers subject to the estate and generation-skipping transfer tax. Except for certain types of properties within estates, lowers the applicable exclusion amount allowed.
[Detail][Text][Discuss] | 2026-01-28
To Senate Ways and Means Committee |
| HI | SB2456 | Intro
25% | Increases the liquor tax and adjusts it for future inflation.
[Detail][Text][Discuss] | 2026-01-28
To Senate Commerce and Consumer Protection Committee |
| HI | SB2683 | Intro
25% | Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit. Extends the sunset date of the temporary increase in maximum employment-related expenses that ...
[Detail][Text][Discuss] | 2026-01-28
To Senate Health and Human Services Committee |
| HI | HB2032 | Intro
25% | PART II: Exempts the sale of groceries and nonprescription drugs from the general excise tax. PART III: Removes the state income tax on unemployment compensation benefits. PART IV: Doubles the standard deduction for individuals earning less than $100...
[Detail][Text][Discuss] | 2026-01-28
To House Economic Development Committee |
| HI | HB1585 | Intro
25% | Exempts eligible groceries from the General Excise Tax. Applies to taxable years beginning after 12/31/2025.
[Detail][Text][Discuss] | 2026-01-26
To House Human Services & Homelessness Committee |
| HI | HB1581 | Intro
25% | Short form bill relating to taxation.
[Detail][Text][Discuss] | 2026-01-26
To House Finance Committee |
| HI | HB1755 | Intro
25% | Eliminates the state individual income tax.
[Detail][Text][Discuss] | 2026-01-26
To House Finance Committee |
| HI | HB801 | Intro
25% | Short form bill relating to taxation.
[Detail][Text][Discuss] | 2025-12-08
To House Finance Committee |
| HI | HB759 | Intro
25% | Part I: Effective 1/1/2026, requires corporations to include in their income the income of all foreign subsidiaries to the State; applies the State's apportionment formula to determine the share of reported profits subject to the appropriate tax, whi...
[Detail][Text][Discuss] | 2025-12-08
To House Economic Development Committee |
| HI | HB116 | Intro
25% | Requires corporations to include the income of all foreign subsidiaries to the State. Applies the State's apportionment formula to determine the share of reported profits subject to the appropriate tax. Effective 1/1/2026.
[Detail][Text][Discuss] | 2025-12-08
To House Economic Development Committee |
| HI | HB1273 | Intro
25% | Disallows the dividends-paid deduction for real estate investment trusts. Applies to taxable years beginning after 12/31/2025.
[Detail][Text][Discuss] | 2025-12-08
To House Economic Development Committee |
| HI | SB314 | Intro
25% | Requires corporations to include the income of all foreign subsidiaries to the State. Applies the State's apportionment formula to determine the share of reported profits subject to the appropriate tax. Effective 1/1/2026.
[Detail][Text][Discuss] | 2025-12-08
To Senate Commerce and Consumer Protection Committee |
| HI | SB721 | Engross
50% | Amends the exclusion amount of Hawaii's estate tax. Repeals exemption for tax imposed on transfer of taxable estate located in Hawaii for nonresidents and nonresidents who are not citizens. Applicable to decedents dying or taxable transfers occurring...
[Detail][Text][Discuss] | 2025-12-08
To House Finance Committee |
| HI | SB1131 | Intro
25% | Imposes an excise tax on certain hedge funds failing to dispose of excess single-family residences, escalating over a ten-year period. Imposes a tax on any newly acquired single-family residences by a hedge fund. Makes certain exemptions. Requires th...
[Detail][Text][Discuss] | 2025-12-08
To Senate Housing Committee |
| HI | HB326 | Intro
25% | Increases a taxpayer's applicable percentage of employment-related expenses that may be claimed for the household and dependent care services tax credit for five years. Repeals 6/30/2030.
[Detail][Text][Discuss] | 2025-12-08
To House Human Services & Homelessness Committee |
| HI | SB373 | Intro
25% | Establishes an online fantasy sports contests registration and monitoring program under the Department of the Attorney General. Imposes an online fantasy sports contests tax on the gross revenues of registrants. Establishes the Online Fantasy Sports ...
[Detail][Text][Discuss] | 2025-12-08
To Senate Economic Development and Technology Committee |
| HI | HB283 | Intro
25% | Eliminates the state individual income tax.
[Detail][Text][Discuss] | 2025-12-08
To House Finance Committee |
| HI | SB566 | Intro
25% | Establishes a spay and neuter special fund. Establishes a spay and neuter special fund advisory committee to develop eligibility criteria for and manage the disbursement of the special fund. Authorizes, and requires the Director of Taxation to amend ...
[Detail][Text][Discuss] | 2025-12-08
To Senate Agriculture and Environment Committee |
| HI | HB82 | Intro
25% | Excludes from the offense of unlawful shipment of tobacco products the direct sale of large cigars to adult consumers for personal use. Effective 1/1/2026.
[Detail][Text][Discuss] | 2025-12-08
To House Judiciary & Hawaiian Affairs Committee |
| HI | HB183 | Intro
25% | Authorizes each qualifying individual taxpayer to claim an additional credit if the taxpayer claims any dependent under the age of eighteen.
[Detail][Text][Discuss] | 2025-12-08
To House Economic Development Committee |
| HI | SB592 | Intro
25% | Disallows the dividends-paid deduction for real estate investment trusts. Applies to taxable years beginning after 12/31/2025.
[Detail][Text][Discuss] | 2025-12-08
To Senate Commerce and Consumer Protection Committee |
| HI | SB1013 | Intro
25% | Authorizes each qualifying individual taxpayer to claim an additional credit if the taxpayer claims any dependent under the age of eighteen.
[Detail][Text][Discuss] | 2025-12-08
To Senate Ways and Means Committee |
| HI | SB1574 | Intro
25% | Amends provisions relating to the Motion Picture, Digital Media, and Film Production Income Tax Credit. Increases the percentage of the qualified production costs that can be claimed by a qualified production company in different counties. Clarifies ...
[Detail][Text][Discuss] | 2025-12-08
To Senate Economic Development and Technology Committee |
| HI | HB10 | Intro
25% | Excludes from the offense of unlawful shipment of tobacco products the direct sale of large cigars and pipe tobacco to adult consumers for personal use. Effective 1/1/2026.
[Detail][Text][Discuss] | 2025-12-08
To House Health Committee |
| HI | HB753 | Intro
25% | Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit. Extends the sunset date of the temporary increase in maximum employment-related expenses that ...
[Detail][Text][Discuss] | 2025-12-08
To House Finance Committee |
| HI | SB1572 | Intro
25% | Establishes the Hawaii State Sports Wagering Commission within the Department of Business, Economic Development, and Tourism. Establishes licensing requirements for sports wagering operators. Establishes penalties for violations. Specifies that sport...
[Detail][Text][Discuss] | 2025-12-08
To Senate Economic Development and Technology Committee |
| HI | HB947 | Intro
25% | Disallows the dividends paid deduction for real estate investment trusts. Applies to taxable years beginning after 12/31/2025.
[Detail][Text][Discuss] | 2025-12-08
To House Economic Development Committee |
