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 | 166 | House bills out of | 1514 |
| We are following | 134 | Senate bills out of | 1618 |
| 300 | 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.
| 2/28/2023 | Reviewed Through | SB1618 |
| This Year’s Bills Start at | SB1 | |
| Highest Numbered Bill Now | SB1618 | |
| Bill No. | Brief Description | Package Identifier |
| SB13 | Adopts the Interstate Compact to Phase Out Corporate Welfare. | |
| SB31 | Increases the real property exemption amount for attachment or execution. | |
| SB34 | Increases HARPTA withholding to 75%. | |
| SB55 | Adjustments to tax credit for low-income household renters. | |
| SB88 | Allows for a % of GE and fuel taxes to be used for maintenance of private roadways that are open to the public. | |
| SB102 | Exempts medical services from GET. | |
| SB104 | Establishes a Hawaii educational expenditure trust fund within DOE. | |
| SB142 | Eliminates the mortgage interest deduction for second homes. | |
| SB159 | Revises the definition of beer for liquor tax purposes. | |
| SB171 | Temporary income tax rate hike: top rate raised to 16% for six years. | |
| SB176 | Allow a continuation of county surcharge on GET, but at a max rate of 0.25% after 2030. | |
| SB241 | Establishes general excise tax exemptions for food, medical services, and feminine hygiene products. | |
| SB268 | Requires tax amendments to contain specific information, revenue estimates, and analyses before becoming law. | |
| SB269 | Requires DBEDT to publish the names of the productions getting the motion picture credit. | |
| SB281 | Allows a deduction for contributions to the State’s HI-529 college savings program. | |
| SB302 | Temporarily reinstates technology infrastructure renovation tax credit. | |
| SB304 | Imposes visitor impact fees. | |
| SB345 | Changes estate tax exclusion amount to $___, denies exemption to nonresidents. | |
| SB357 | Establishes refundable child tax credit payable monthly. | Working Families Legis. Caucus |
| SB358 | Taxes capital gains at the same rate as ordinary income. | Working Families Legis. Caucus |
| SB359 | Disallows dividends paid deduction for real estate investment trusts. | Working Families Legis. Caucus |
| SB361 | Establishes a carbon sequestration income tax credit. | |
| SB362 | Conveyance tax hike for non owner occupied residential; change to earmark. | |
| SB364 | Changes earmarks on the TAT. Establishes natural resource management special fund and feeds it from a TAT earmark. | |
| SB375 | Legalizes cannabis. Establishes new tax of 5%-15% on cannabis products, exempts from GET. | |
| SB405 | Establishes the cesspool conversion tax credit. | |
| SB414 | Establishes the Hawaii Educational Expenditure Trust Fund under DOE. | |
| SB427 | Establishes an income tax credit for certain cesspool upgrades. | |
| SB439 | Expands eligibility for the health care preceptor tax credit. | |
| SB441 | Brings e-liquid under the Tobacco Tax Law. Establishes a tax of 25 cents per cartridge. | |
| SB443 | Adds to reporting requirements for the tax credit for research activities. | |
| SB448 | Exempts DHHL housing development from GET and school impact fees. | |
| SB492 | Allows extension of the county surcharge and county TAT to 2053. | |
| SB494 | Allows DOTAX nonjudicial foreclosure of certain tax liens after establishing vacancy and abandonment. | |
| SB597 | Excludes income from deferred compensation retirement plans from net income tax for taxpayers meeting income requirements. | |
| SB606 | GET exemption for the sale of hearing aids. | Deaf and Blind Task Force |
| SB623 | Establishes Hawaii low-income home energy assistance program. It is paid for by a fee paid by all utility customers. | |
| SB630 | Income tax credit for purchasing and installing a whole house water filter system. | |
| SB636 | Visitor green fee program. | |
| SB658 | Visitor green fee program. | |
| SB667 | For nonprofit organizations, limits GET to unrelated business taxable income. | |
| SB669 | Legalizes cannabis. Establishes new tax of 10% on cannabis products, exempts from GET. | |
| SB678 | Increases conveyance tax. Earmarks 10% for a new fund for homeless services and housing. | |
| SB709 | Nonrefundable income tax credit for 100% of costs up to $1,500 to retrofit a residence with wind resistive devices. | |
| SB777 | Establishes a temporary income tax credit for certain cesspool upgrades. | |
| SB795 | For the movie/TV production credit, allows taxpayers notice and an opportunity to cure deficient requirements. | |
| SB796 | GET exemption when a farmer sells produce. | |
| SB800 | Income tax credit for employer providing their employees with child c | |
| SB801 | Establishes a qualified internship tax credit. | |
| SB802 | Establishes a job creation tax credit. | |
| SB817 | Adds, as eligible enterprise zone activities, processing of agricultural products and production of renewable energy. | |
| SB822 | Adds a credit for creative districts, which would be established to foster artistic or cultural activities. | |
| SB858 | Would amend the low income housing credit program by adding additional criteria. | |
| SB866 | Amends criteria for qualifying an affordable housing project for GET exemption and allows costs from other than contractors to merit exemption. | |
| SB874 | Expands the list of projects that would be exempt from school impact fees. | |
| SB884 | Income tax exemption for the gain realized from leased fee interest sale upon leasehold conversion. | |
| SB908 | Imposes a new fee for selling sugar-sweetened beverages at the distributor level. | |
| SB924 | Eliminates the home mortgage interest deduction for second homes under Hawaiʻi income tax law. | |
| SB925 | Establishes a wealth asset tax of 1% of the state net worth of each individual taxpayer who holds $20,000,000 or more in assets in the State. | |
| SB935 | Imposes GET at 30% on selling vacation packages that promote gambling, or gambling devices if permitted by law. | |
| SB936 | Requires HHFDC to prioritize the allocation of low-income housing tax credits to state-owned development projects. | |
| SB947 | Establishes an income tax credit for the cost of upgrading or converting a qualified cesspool. | |
| SB950 | For nonprofit organizations, limits GET to unrelated business taxable income. | |
| SB951 | For Tax Credit for Research Activities, adds a per-company cap per taxable year. | |
| SB967 | Organic Food Production Tax Credit | |
| SB975 | Amends tobacco tax law to include e-cigs. Hikes licensing fees. | |
| SB986 | Requires a corporation with foreign subsidiaries to report them and apportion their business income. | |
| SB995 | GET increase by 1 percentage point to fund teacher salaries. | |
| SB1004 | Changes the barrel tax to a carbon tax. Establishes a carbon emissions tax credit. | |
| SB1008 | Imposes a tax of $6.25 per ton CO2 on aviation fuel. Establishes a tax credit for lower income taxpayers. | |
| SB1035 | Exempts medical services provided by health care providers to patients who receive Medicaid, Medicare, or TRICARE benefits from the general excise tax. | |
| SB1046 | Changes vehicle weight tax exemption from active military personnel to certain veterans. | |
| SB1053 | GET exemption for groceries and nonprescription drugs. | |
| SB1060 | Changes the barrel tax to a carbon tax. Establishes a carbon emissions tax credit. | |
| SB1063 | Removes cap on conveyance tax earmark for Land Conservation Fund. | |
| SB1089 | Tax credit for making available parking spaces for peer-to-peer car sharing. | |
| SB1091 | Allows for county surcharge dollars to be used for maintenance of private roadways that are open to the public. | |
| SB1099 | Allows for county surcharge dollars to be used for housing infrastructure, including roadways, water, and sewer. | |
| SB1100 | ConAm to allow the counties to issue tax increment bonds. | |
| SB1101 | Conforms state debt limit statements to include tax increment bonds if ConAm is ratified. | |
| SB1106 | Increases movie/TV production credit when 35% of below-the-line positions file individual income tax returns in Hawaii. | |
| SB1107 | Legalizes state lottery. Allocates the proceeds from gaming to various special funds. | |
| SB1116 | Treats a person who performed services in Hawaii pre-pandemic and then moved out to telework as a continuous resident of Hawaii. | |
| SB1117 | Requires tax credits to sunset or face a 1/3 annual reduction after five years. | |
| SB1118 | GET exemption for groceries and nonprescription drugs. Four year phase-in. | |
| SB1126 | Adjustments to tax credit for household and dependent care services; indexes credit thresholds for inflation. | |
| SB1128 | GET exemption for medical services by physicians and APRNs acting as primary care provider. | |
| SB1134 | GET exemption for medical services. | |
| SB1148 | Five-year income tax credit for GET paid on certain aircraft service and maintenance expenses. For small aircraft not more than 12,000 pounds. | |
| SB1152 | Establishes a landlord low-income tenant tax credit. | |
| SB1208 | Increases the low-income household renters’ income tax credit. | |
| SB1209 | Conforms the amount allowable for the Hawaiʻi expenses for household and dependent care services necessary for the gainful employment tax credit to federal tax code. | |
| SB1210 | Increases the refundable food/excise tax credit. | |
| SB1214 | Establishes a tax equal to seventy per cent of the manufacturer’s list price for electronic smoking devices and e-liquid products. | |
| SB1215 | Expands the definition of preceptor to receive income tax credits. | |
| SB1234 | Establishes a tax credit for condo owners whose association is increasing maintenance fees to comply with a county ordinance requiring an automatic fire sprinkler system or alternative fire prevention and fire safety system. | |
| SB1237 | Extends the sunset date of the motion picture, digital media, and film production income tax credit. Establishes the Hawaiʻi Film Commission. | |
| SB1239 | Exempts certain medical services, food, and rent from the general excise tax. | |
| SB1250 | Establishes a state income tax deduction for eligible contributions into the Hawaiʻi’s College Savings Program. | |
| SB1266 | Establishes a food manufacturer tax credit. | |
| SB1280 | [ATG-04] Increases fees for selling tobacco tax stamps. Increases funding limits for special fund controlled by Attorney General. | Governor |
| SB1288 | [BED-05] Consolidates the survey and certification requirements for the research activities tax credit. Imposes a cap per taxpayer (including related entities). | Governor |
| SB1295 | [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 |
| SB1347 | [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 |
| SB1348 | [GOV-02] GET exemption for certain groceries, feminine hygiene products, incontinence products & over the counter drugs. | Governor |
| SB1349 | [GOV-03] Establishes the visitor green fee program. Charges nonresidents annual fee of $50 to use state-owned natural resources. | Governor |
| SB1350 | [GOV-04] Establishes the Climate Impact Special Fund, allocates five cents per barrel from the barrel tax to the Climate Impact Special Fund. | Governor |
| SB1352 | [GOV-06] GET exemption for construction of affordable housing units. | Governor |
| SB1353 | [HHL-03] GET exemption for DHHL housing/homestead lot development. | Governor |
| SB1375 | [HTH-07] Amends tobacco tax law to include e-cigs. Hikes licensing fees. | Governor |
| SB1382 | [HTH-17] Substantial hikes in the liquor tax. | Governor |
| SB1398 | [TAX-01] Conforms Hawaiʻi income and estate and generation-skipping transfer tax laws to Internal Revenue Code. | Governor |
| SB1399 | [TRN-01] Exempts the State from county stormwater user fees. | Governor |
| SB1401 | [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 |
| SB1408 | [TRN-11] Establishes road usage charge for electric vehicles, eliminates vehicle registration surcharge for electric vehicles. | Governor |
| SB1437 | Authorizes payment of Hawaiʻi income tax at the entity level through pass-through entities. | |
| SB1445 | Conforms the amount allowable for gainful employment tax credit to the federal tax code. Increases the low—income household renters’ income tax credit and refundable food/excise tax credit. | |
| SB1458 | Establishes an Extended Producer Responsibility Program. | |
| SB1460 | Requires that electric vehicle ready parking for new construction be integrated as a criterion in the low-income housing tax credit qualified allocation plan. | |
| SB1495 | Clarifies requirements for film productions to claim the motion picture, digital media, and film production income tax credit. Increases the annual cap, Expands the definition of qualified production. | |
| SB1496 | Increases the maximum value of the low-income household renters credit to $150 per qualified exemption for households. | |
| SB1499 | Income Tax and GET exemption for taro. | |
| SB1534 | Replaces the $50 annual vehicle registration surcharge for electric vehicles with a capped mileage-based road user fee for electric vehicles. | |
| SB1555 | GET exemption for SNAP/WIC groceries and non-prescription drugs. | |
| SB1568 | Surcharge on State Tax; Extension | |
| SB1576 | Reduces GET on the retail sale of groceries and nonprescription medication. Preserves the county surcharge on tax and the general excise tax on wholesales. | |
| SB1579 | Requires that any revenue derived from an access organization that receives public, education, and government access funds shall be deposited into the state general fund. | |
| SB1582 | 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. | |
| SB1591 | Establishes the Public Places Special Fund. Allocates .005 per cent of the TAT to the Public Places Special Fund based on counties collection. | |
| SB1599 | Provides that any prohibition on the increase of prices of essential commodities during a state of emergency shall only apply to those commodities specifically listed for price protection | |
| SB1602 | Requires media to submit to the attorney general a yearly financial disclosure statement | |
| SB1606 | Surcharge on conveyance tax for prolonged vacant property. | |
| SB1610 | Establishes Media facilies and infrastructure tax credit. Increases and changes cap amount of the motion picture, digital media, and film production income tax credit | |
| SB1612 | Authorizes each county director of finance to waive certain abandoned vehicle tow, storage, and other charges, fees, and fines owed to the county. |
Leave a Reply
You must be logged in to post a comment.