Each year, thousands of bills are introduced in the House and the Senate. It’s typical for the same bill to be introduced in both houses, in which case they get two different bill numbers, one for each. Bills then proceed through the House and Senate, and may be amended, sometimes quite substantially.
It sometimes takes us a while to catch up to the Legislature, so please be patient! During bill introduction we update this page often.
| We are following | 164 | House bills out of | 1514 |
| We are following | 134 | Senate bills out of | 1618 |
| 298 | 3132 |
More information on each bill can be found on the State Legislature’s Website or in our Legislative Tax Bill Service (login required). We will prepare detailed information in the Legislative Tax Bill Service when a bill is scheduled for hearing in a House or Senate committee.
| 1/31/2023 | Reviewed Through | HB1514 |
| This Year’s Bills Start at | HB1 | |
| Highest Numbered Bill Now | HB1514 | |
| Bill No. | Brief Description | Package Identifier |
| HB34 | Deletes as a source of funds for the works of art special fund appropriations for renovations. | |
| HB35 | Amends reporting required for non-general funds. | |
| HB36 | Abolishes non-general funds of DoE per auditor’s recommendations. | |
| HB37 | Abolishes non-general funds of OHA per auditor’s recommendations. | |
| HB38 | Reclassifies HRD special fund as a revolving fund per auditor’s recommendation. | |
| HB39 | Abolishes or reclassifies non-general funds of DOTAX per auditor’s recommendations. | |
| HB40 | Provides a tax credit to taxpayers and makes deposits to rainy day and OPEB funds. | |
| HB41 | Requires businesses to include GET amount in any price tag. | |
| HB43 | Requires an audit of the DOH deposit beverage container program. | |
| HB71 | Requires a GET number before summary possession proceedings are allowed. | |
| HB74 | GET exemption for servicing and maintenance of certain helicopters. | |
| HB82 | Expands eligibility for the health care preceptor tax credit. | |
| HB147 | Changes vehicle weight tax exemption from active military personnel to certain veterans. | |
| HB148 | Surcharge on conveyance tax for prolonged vacant property. | |
| HB149 | Requires a corporation with foreign subsidiaries to report them and apportion their business income. | |
| HB150 | Income tax rate hike, establishes new 12% and 13% brackets. | |
| HB151 | Changes estate tax exclusion amount to $___, denies exemption to nonresidents. | |
| HB154 | Exempts state residents from the TAT. | |
| HB211 | Establishes requirements for transient accommodations brokers. | |
| HB232 | Taxes capital gains at the same rate as ordinary income. | Working Families Legis. Caucus |
| HB233 | Establishes refundable child tax credit payable monthly. | Working Families Legis. Caucus |
| HB234 | Disallows dividends paid deduction for real estate investment trusts. | Working Families Legis. Caucus |
| HB237 | Legalizes cannabis. Establishes new tax of 5%-15% on cannabis products, exempts from GET. | |
| HB240 | GET exemption for medical services provided by physicians and APRNs acting as primary care provider. | |
| HB241 | Adjusts thresholds and credit %ages for credit for household and dependent care services. | |
| HB271 | Allows for a % of GE and fuel taxes to be used for maintenance of private roadways that are open to the public. | |
| HB276 | Tax credit for making available parking spaces for peer-to-peer car sharing. | |
| HB279 | Allows for a % of GE and fuel taxes to be used for maintenance of private roadways that are open to the public. | |
| HB284 | GET exemption for cultivation and production of unprocessed taro. | |
| HB286 | Conveyance tax hike for non owner occupied residential; change to earmark. | |
| HB292 | Suspends net income tax upon constitutional amendment giving State real property taxing authority. | |
| HB293 | ConAm authorizing the State to exercise real property taxing authority. | |
| HB311 | GET exemption for sale of machinery, fuel, chemicals, seed, hui, animals, etc. related to kalo farming. | |
| HB337 | Raises the maximum tax on capital gains to 9% for individuals and 5% for corporations. | |
| HB343 | Establishes rate stabilization reserve fund, caps contributions to OPEB trust fund. | |
| HB344 | Legalizes sports wagering and imposes a tax of __% of receipts on licensees. Also imposes GET of __%. | |
| HB348 | Allows counties to establish annual payment in lieu of RPT for renewable energy production. | |
| HB351 | Tax credit for condo owners whose maint. Fees are increased for a fire system retrofit. | |
| HB379 | Amends the definition of “covered employer” in the Hawaiʻi Retirement Savings Act. | |
| HB389 | Carbon sequestration tax credit. | |
| HB398 | Establishes refundable job creation income tax credit. | |
| HB399 | Tax credit for offering positions to qualified interns in work-based learning programs. | |
| HB400 | Income tax credit for employers that make available child care services to their employees. | |
| HB440 | Establishes an income tax credit for certain cesspool upgrades. | Environmental Legis. Caucus |
| HB442 | Imposes visitor green fees. | Environmental Legis. Caucus |
| HB469 | Establishes annual Hawaii state dividend fund payments from a newly established special fund. | |
| HB492 | EITC increase to 25% of federal EITC | |
| HB493 | Amends the income brackets and credit amounts of the refundable food/excise tax credit. | |
| HB501 | Imposes mileage-based road usage charge. Allows deduction for fuel tax paid corresponding to the mileage. | |
| HB513 | Establishes a telework tax credit for small business employers who allow telework for at least 30% of their employees. | Small Business Workgroup |
| HB514 | Requires businesses to include GET amount in any price tag. | Small Business Workgroup |
| HB515 | For film/TV production credit, tweaks qualification requirements, raises aggregate state cap but lowers per-production limit. | Small Business Workgroup |
| HB537 | Establishes a tax equal to seventy per cent of the manufacturer’s list price for electronic smoking devices and e-liquid products. | |
| HB543 | Establishes an income tax credit for taxpayers who purchase and install a whole house water filter system. | |
| HB561 | Requires tax credits to sunset or face a 1/3 annual reduction after five years. | |
| HB567 | Exempts DHHL housing development from GET and school impact fees. | Native Hawaiian Affairs Caucus |
| HB590 | Removes cap on conveyance tax earmark for Land Conservation Fund. | |
| HB607 | Tax credit for producers shipping agricultural products interisland. | |
| HB608 | Organic foods production tax credit of 100% of qualified expenses up to $50K. | |
| HB610 | Establishes the farm workforce retention tax credit for farm employers or owners of farm employers who employ eligible farm employees. | |
| HB612 | Creates an income tax credit up to $10,000 to alleviate the high costs of production for farmers, ranchers, and fishers. | |
| HB613 | Establishes the real property tax exemption special fund. | |
| HB619 | Establishes an income tax credit for qualified small farms that donate eligible food products or prepared food to food banks or food pantries. | |
| HB623 | Exempts foods and medical services products from the general excise tax. | House Minority Caucus |
| HB624 | Decreases the tax burden on lower income workers by reducing the income tax rate to zero for all but top brackets of income earned. | House Minority Caucus |
| HB625 | Establishes an annual general excise tax holiday | House Minority Caucus |
| HB662 | Exempts medical services provided by health care providers to patients who receive Medicaid, Medicare, or TRICARE benefits from the general excise tax. | |
| HB682 | Provides a carpooling income tax credit for qualified commuters. | |
| HB687 | Exempts food products from the general excise tax. | |
| HB688 | Exempts medical services from the general excise tax. | |
| HB689 | Reduction in GET to 3%. | |
| HB700 | Suspends the state fuel tax for the period of July 1, 2023, to June 30, 2024. | |
| HB750 | Establishes the dam and appurtenance improvement tax credit for expenditures for dam and appurtenance improvements that bring dams and appurtenances up to code. | |
| HB753 | Establishes a nonrefundable individual income tax credit for expenses paid to retrofit a residence with wind resistive devices. | |
| HB787 | Establishes the Commission on Fiscal Responsibility within the Department of Taxation. | |
| HB798 | Clarifies the GET exemption for unrelated trade or business activities of nonprofit organizations. | |
| HB820 | Establishes TAT rate of 25% for rentals of less than 30 days. | |
| HB825 | Excludes income received from deferred compensation retirement plans from the state income tax for certain taxpayers. | |
| HB855 | GET exemption for diapers | |
| HB857 | Repeals the Corporate Income Tax Statues | |
| HB858 | Reduces the income tax rate by three per cent for all but top brackets of income earned | |
| HB886 | Eliminates the home mortgage interest deduction for second homes under Hawaiʻi income tax law. | |
| HB887 | Exempts medical services from the general excise tax. | |
| HB890 | Amends the taxes withheld on the amount realized by nonresidents from the disposition of Hawaiʻi residential real property from 7.25% to 75% | |
| HB898 | Establishes a three-year surcharge on the liquor tax. | |
| HB908 | Amends the amount of conveyance tax to be deposited into the land conservation fund. | |
| HB918 | Establishes the Hawaiʻi gaming control commission. Imposes wagering tax on gross receipts. Authorizes a 10-year license for 1 poker and sportsbook gaming facility in a special district. | |
| HB932 | Changes the total amount of motion picture, digital media, and film production income tax credits allowed per year. | |
| HB935 | GET exemption for hearing aids. | |
| HB938 | Tax Credit for employers who create on-site early childhood facilities. | |
| HB944 | Establishes a job creation income tax credit for employers who increase the number of full-time employees in the State and make certain capital investment expenditures. | |
| HB945 | GET reduction and exemption SNAP/WIC groceries and nonprescription drugs. | |
| HB947 | Establishes a food manufacturer tax credit. | |
| HB954 | Changes the amount of the state earned income tax credit to an unspecified percentage of the federal earned income tax credit. | |
| HB956 | Allocates TAT revenues to the natural resource management special fund and the Hawaiʻi Tourism Authority. Repeals the allocation of TAT revenues to the special land and development fund. | |
| HB982 | [ATG-04] Increases fees for selling tobacco tax stamps. Increases funding limits for special fund controlled by Attorney General. | Governor |
| HB990 | [BED-05] Consolidates the survey and certification requirements for the research activities tax credit. Imposes a cap per taxpayer (including related entities). | Governor |
| HB997 | [BED-12] ConAm providing that the legislature may authorize political subdivisions, such as counties, to issue tax increment bonds which would not count toward the debt limit. | Governor |
| HB1049 | [GOV-01] Adds new tax credit for teacher’s expenses. Increases the amounts for the income tax brackets, personal exemption amount and standard deduction amounts. | Governor |
| HB1050 | [GOV-02] GET exemption for certain groceries, feminine hygiene products, incontinence products & over the counter drugs. | Governor |
| HB1051 | [GOV-03] Establishes the visitor green fee program. Charges nonresidents annual fee of $50 to use state-owned natural resources. | Governor |
| HB1052 | [GOV-04] Establishes the Climate Impact Special Fund, allocates five cents per barrel from the barrel tax to the Climate Impact Special Fund. | Governor |
| HB1054 | [GOV-06] GET exemption for construction of affordable housing units. | Governor |
| HB1055 | [HHL-03] GET exemption for DHHL housing/homestead lot development. | Governor |
| HB1077 | [HTH-07] Amends tobacco tax law to include e-cigs. Hikes licensing fees. | Governor |
| HB1084 | [HTH-17] Substantial hikes in the liquor tax. | Governor |
| HB1100 | [TAX-01] Conforms Hawaiʻi income and estate and generation-skipping transfer tax laws to Internal Revenue Code. | Governor |
| HB1101 | [TRN-01] Exempts the State from county stormwater user fees. | Governor |
| HB1103 | [TRN-03] Emergency appropriation for newly established special fund to the Department of Transportation Highways Division’s Electric Bicycle and Electric Moped Rebate Program. | Governor |
| HB1110 | [TRN-11] Establishes road usage charge for electric vehicles, eliminates vehicle registration surcharge for electric vehicles. | Governor |
| HB1121 | Income tax exemption for the gain realized from leased fee interest sale upon leasehold conversion. | |
| HB1126 | Increases the personal exemption for income tax for inflation biannually. | |
| HB1127 | Increases the standard deduction for income tax for inflation biannually. | |
| HB1135 | Phases out the GET on groceries and nonprescription drugs. | |
| HB1141 | Eliminates the individual income tax for low income single filers and heads of households, increases the income tax rate more slowly for low- and medium—income filers. | |
| HB1143 | Exempts feminine hygiene products from the general excise tax. | |
| HB1146 | Establishes a carbon emissions tax credit. Expands the environmental response, energy, and food security tax to include carbon emissions. | |
| HB1153 | Requires every state public-private partnership contract of a certain value to be subject to legislative approval in the form of the adoption of a concurrent resolution. | |
| HB1162 | Establishes a visitor impact fee program. Establishes the Environmental Legacy Commission. | |
| HB1171 | Establishes a visitor security surcharge for the purpose of recruiting and retaining police offices. | |
| HB1190 | Establishes a wealth asset tax. | |
| HB1193 | Changes to tax credits for research activities: Extends the repeal date, Adds an unspecified amount cap amount, Consolidates the survey and certification requirements. | |
| HB1202 | Requires employers to provide a minimum amount of paid sick leave and supplemental paid sick leave to employees under certain public health emergency conditions. | |
| HB1203 | Establishes an employer child care tax credit. | |
| HB1207 | Simplifies the tax structure to four brackets and reduces the tax rate. | |
| HB1211 | Increases the conveyance tax rate for certain properties. | |
| HB1216 | Establishes the Hawaii cannabis regulatory authority ,regulates the personal use of small amounts of cannabis, imposes taxes upon cannabis sales | |
| HB1223 | Establishes a teacher loan program, Allows the loan to be forgiven after 5 yearsof teaching in a hard-to-fill position. | |
| HB1225 | Establishes a landlord low-income tenant tax credit. | |
| HB1237 | Establish a green user fee program to collect user fees for certain state parks. | |
| HB1252 | Requires that electric vehicle ready parking for new construction be integrated as a criterion in the low-income housing tax credit qualified allocation plan. | |
| HB1271 | Establishes a three-year pilot project that authorizes a vehicle with a single occupant to use the zipper lane for a fee. | |
| HB1273 | Repeals Chapters 236D and 236E inheritance and estate tax. | |
| HB1288 | Repeals Tip Credit | |
| HB1314 | Requires productions to provide evidence of reasonable efforts to comply with all requirements to qualify for the motion picture digital media, and film production income tax credit. |
|
| HB1327 | Establishes a state income tax credit for qualified expenses for educational supplies purchased by educators. | |
| HB1351 | Amends the conveyance tax by adding a fee schedule for properties that are sold by foreign entities or non-resident foreign nationals. | |
| HB1352 | Establishes the short-time compensation program. | |
| HB1362 | Authorizes certain entities to elect to pay Hawaiʻi income tax at the entity level through pass-through entities. | |
| HB1363 | Extends the period in which a county may adopt a surcharge on state tax, Temporarily authorizes counties to amend the rates and uses of the surcharge. | |
| HB1364 | Renames the refundable food/excise tax credit and makes the credit nonrefundable. Authorizes the Department of Taxation to issue the tax credit to taxpayers. | |
| HB1368 | Expands the Hospital Sustainability Program and makes the program permanent. Increases the fee cap on various hospital sustainability fees. | |
| HB1369 | Makes permanent and amends the Nursing Facility Sustainability Program. Repeals chapter 346E, Hawaii Revised Statutes, relating to the Nursing Facility Tax. | |
| HB1372 | Increases the tip credit to be twenty per cent of the minimum wage. | |
| HB1375 | Establishes the destination management agency. Establishes the tourism special fund, which receives an allocation from TAT revenue. Repeals the Hawaiʻi tourism authority. | |
| HB1383 | Establishes Agricultural import replacement tax credit. | |
| HB1384 | Establishes Manufacturing development tax credit. | |
| HB1388 | Establishes Natural resource management special fund; Repeals the allocation of transient accommodations tax revenues to the special land and development fund. | |
| HB1410 | Establishes a reverse vending machine endowment subaccount within the deposit beverage container deposit special fund to purchase and maintain reverse vending machines. | |
| HB1415 | Requires the PUC to administer an electric vehicle charging system loan program for installing eligible electric vehicle charging systems. | |
| HB1423 | Modifies definition of “tobacco products” in include electronic smoking devices. Establishes a tax of ten per cent for the wholesale price for electronic smoking devices. | |
| HB1425 | Legalizes, regulates, and taxes cannabis and manufactured cannabis products for adult use. | |
| HB1429 | Reduces GET on the retail sale of groceries and nonprescription medication. Preserves the county surcharge on tax and the general excise tax on wholesales. | |
| HB1436 | Requires DBEDT to publish on its website the names of the qualified productions and the amount of the tax credits certified per qualified production per filing year. | |
| HB1447 | Establishes Native plant preservation tax credit. | |
| HB1450 | Expands the definition of preceptor to allow for improved accessibility for providers to receive income tax credits. | |
| HB1456 | Conforms state debt limit statements law to include tax increment bonds if a constitutional amendment authorizes. | |
| HB1457 | Proposes amendments to the Constitution of the State of Hawaii to expressly provide that the Legislature may authorize the Counties to issue tax increment bonds. | |
| HB1471 | Amends the income tax law to apply to the total income of certain nonresident employees who telework. | |
| HB1479 | Extends the period in which a county may adopt a surcharge on state tax, under certain conditions. | |
| HB1483 | Reduces and eliminates GET for the sale of groceries that are eligible under SNAP/WIC. Reduces and eliminates GET on nonprescription drugs, medical supplies, and durable medical equipment . | |
| HB1494 | Clarifies requirements, claiming the motion picture, digital media, and film production income tax credit. Increases the annual cap, Expands the definition of qualified production. | |
| HB1498 | Establishes a carbon emissions tax credit. Expands the environmental response, energy, and food security tax to include carbon emissions. | |
| HB1507 | Ensures that the $600,000,000 appropriated to the department of Hawaiian home lands in Act 279, Session Laws of Hawaiʻi 2022, is available for expenditure until June 30, 2025. |
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